Automobile allowance rates from 2003 to 2026 (Canada and USA )

Modified on Thu, 8 Jan at 12:29 PM

Why These Rates Matter

Automobile allowance rates are used to determine eligible amounts for expenses related to the use of a personal vehicle for business purposes. These rates apply both to employer reimbursements to employees and to the calculation of taxable benefits reported on tax filings.

For Canadian users, these rates are published annually by Revenu Québec and the Canada Revenue Agency (CRA).

For U.S. users, applicable mileage rates are issued by the Internal Revenue Service (IRS). Using these official rates helps ensure that reimbursed or reported amounts remain compliant with tax requirements, whether for payroll, deductions, or reporting obligations.

TripLogik’s Historical Allowance Rate Table

TripLogik has compiled a historical table of automobile allowance rates from 2003 to 2026 for Canada and the United States, making it easier to reference and apply the correct rates by year and jurisdiction.

For more information about TripLogik, visit: www.triplogik.ca

Also, check out our page with links to revenue agencies.

How to Automate Rate calculation and display in the TripLogik Manager Application

Did you know that TripLogik simplifies your work automatically?

The TripLogik Manager application automatically calculates mileage rates based on the total number of kilometers driven throughout the year.

For Canadians , The Manager application automatically changes and adjust the rate after 5,000 km, ensuring accurate and compliant calculations.

Follow the instructions in the online manual -> How to automate rates in Manager

Configure your Manager now with the 2026 rates

Rates for Canada

Canada car allowance rates for 2026:

72¢ per kilometer for the first 5,000 kilometers driven
66¢ per kilometer for mileage above 5000 KM
In the Northwest Territories, Yukon, and Nunavut, there is an additional 4¢ per kilometer allowed for travel

** See table below for previous years

Rates for United States

USA car allowance rates for 2026 :

Self-employed and business: 72.5 cents/mile.
Charities: 14 cents/mile.
Medical: 20.5 cents/mile.
Moving (military only): 20.5 cents/mile.

** See table below in US section for previous years

CRA Mileage Rate | Canada Automobile Allowance Rate

Rates for Canada

Canada Revenue Agency, also known CRA, allows the deduction of business mileage on a cost-per-kilometre basis. This is known as the CRA Mileage Rate or the Automobile Allowance Rate.
The following list includes a compilation of all the rates since 2003.

Car allowance rates for 2025 are:

72¢ per kilometer for the first 5,000 kilometers driven
66¢ per kilometer for mileage above 5000 KM
In the Northwest Territories, Yukon, and Nunavut, there is an additional 4¢ per kilometer allowed for travel.

Car allowance rates for 2024 are:

70¢ per kilometer for the first 5,000 kilometers driven
64¢ per kilometer for mileage above 5000 KM
In the Northwest Territories, Yukon, and Nunavut, there is an additional 4¢ per kilometer allowed for travel.

Car allowance rates for 2023 are:

68¢ per kilometer for the first 5,000 kilometers driven
62¢ per kilometer for mileage above 5000 KM
In the Northwest Territories, Yukon, and Nunavut, there is an additional 4¢ per kilometer allowed for travel.

Car allowance rates for 2022 are:

61¢ per kilometer for the first 5,000 kilometers driven
55¢ per kilometer for mileage above 5000 KM
In the Northwest Territories, Yukon, and Nunavut, there is an additional 4¢ per kilometer allowed for travel.

Car allowance rates for 2021 are:

59¢ per kilometer for the first 5,000 kilometers driven
53¢ per kilometer for mileage above 5000 KM
In the Northwest Territories, Yukon, and Nunavut, there is an additional 4¢ per kilometer allowed for travel.

Car allowance rates for 2020 are:

59¢ per kilometer for the first 5,000 kilometers driven
53¢ per kilometer for mileage above 5000 KM
In the Northwest Territories, Yukon, and Nunavut, there is an additional 4¢ per kilometer allowed for travel.

Car allowance rates for 2019 are:

58¢ per kilometer for the first 5,000 kilometers driven
52¢ per kilometer driven after that

In the Northwest Territories, Yukon, and Nunavut, there is an additional 4¢ per kilometer allowed for travel.

Car allowance rates for 2018 are:

55¢ per kilometer for the first 5,000 kilometers driven
49¢ per kilometer for mileage above 5000 KM
In the Northwest Territories, Yukon, and Nunavut, there is an additional 4¢ per kilometer allowed for travel.

Car allowance rates for 2016 and 2017 are:

54¢ per kilometer for the first 5,000 kilometers driven
48¢ per kilometer for mileage above 5000 KM
In the Northwest Territories, Yukon, and Nunavut, there is an additional 4¢ per kilometer allowed for travel.

Car allowance rates for 2015 are:

55¢ per kilometer for the first 5,000 kilometers driven
49¢ per kilometer for mileage above 5000 KM
In the Northwest Territories, Yukon, and Nunavut, there is an additional 4¢ per kilometer allowed for travel.

Car allowance rates for 2013 and 2014 are:

54¢ per kilometer for the first 5,000 kilometers driven
48¢ per kilometer for mileage above 5000 KM
In the Northwest Territories, Yukon, and Nunavut, there is an additional 4¢ per kilometer allowed for travel.

Car allowance rates for 2012 are:

53¢ per kilometer for the first 5,000 kilometers driven
47¢ per kilometer for mileage above 5000 KM
In the Northwest Territories, Yukon, and Nunavut, there is an additional 4¢ per kilometer allowed for travel.

Car allowance rates from 2008 to 2011 are:

52¢ per kilometer for the first 5,000 kilometers driven
46¢ per kilometer for mileage above 5000 KM
In the Northwest Territories, Yukon, and Nunavut, there is an additional 4¢ per kilometer allowed for travel.

Car allowance rates from 2006 to 2007 are:

50¢ per kilometer for the first 5,000 kilometers driven
44¢ per kilometer for mileage above 5000 KM
In the Northwest Territories, Yukon, and Nunavut, there is an additional 4¢ per kilometer allowed for travel.

Car allowance rates for 2005 are:

45¢ per kilometer for the first 5,000 kilometers driven
39¢ per kilometer for mileage above 5000 KM
In the Northwest Territories, Yukon, and Nunavut, there is an additional 4¢ per kilometer allowed for travel.

Car allowance rates from 2003 to 2004 are:

42¢ per kilometer for the first 5,000 kilometers driven
36¢ per kilometer for mileage above 5000 KM
In the Northwest Territories, Yukon, and Nunavut, there is an additional 4¢ per kilometer allowed for travel.

Rates for USA

USA Car allowance rates for 2025 were:

70 cents for every mile of business travel driven,
21 cents per mile driven for medical or moving purposes,
14 cents per mile driven in service of charitable organizations
Moving (military only): 21 cents/mile.

USA Car allowance rates for 2024 were:

67 cents for every mile of business travel driven,
21 cents per mile driven for medical or moving purposes,
14 cents per mile driven in service of charitable organizations
Moving (military only): 21 cents/mile.

USA Car allowance rates for 2023 were :

65.5 cents for every mile of business travel driven,
22 cents per mile driven for medical or moving purposes,
14 cents per mile driven in service of charitable organizations

USA Car allowance rates for 2022 were :

58.5 cents for every mile of business travel driven,
18 cents per mile driven for medical or moving purposes,
14 cents per mile driven in service of charitable organizations

USA Car allowance rates for 2021 were :

56 cents for every mile of business travel driven,
16 cents per mile driven for medical or moving purposes,
14 cents per mile driven in service of charitable organizations

USA Car allowance rates for 2020 were :

57.5 cents for every mile of business travel driven,
17 cents per mile driven for medical or moving purposes,
14 cents per mile driven in service of charitable organizations

USA Car allowance rates for 2019 were :

58 cents for every mile of business travel driven,
20 cents per mile driven for medical or moving purposes,
14 cents per mile driven in service of charitable organizations.

USA Car allowance rates for 2018 were :

54.5 cents for every mile of business travel driven,
18 cents per mile driven for medical or moving purposes,
14 cents per mile driven in service of charitable organizations.

USA Car allowance rates for 2017 were :

53.5 cents per mile for business miles driven,
17 cents per mile driven for medical or moving purposes,
14 cents per mile driven in service of charitable organizations

USA Car allowance rates for 2016 were :

54 cents per mile for business miles driven,
19 cents per mile driven for medical or moving purposes,
14 cents per mile driven in service of charitable organizations

USA Car allowance rates for 2015 were :

57.5 cents per mile for business miles driven,
23 cents per mile driven for medical or moving purposes,
14 cents per mile driven in service of charitable organizations

USA Car allowance rates for 2014 were :

56 cents per mile for business miles driven
23.5 cents per mile driven for medical or moving purposes
14 cents per mile driven in service of charitable organizations

Important Notice

TripLogik does not provide advice or opinions reserved for accountants or tax specialists.

All information contained in this document is taken from public and official documentation available on the websites of Revenu Québec , the Canada Revenue Agency (CRA) or the IRS. In the event of a dispute, discrepancy, or modification not reflected in this document, the official websites of these authorities take precedence.

It is the reader's responsibility to consult a qualified professional in the field.

automobile allowance rates Canada and USA historical
how to use mileage allowance rates for tax reporting
mileage rates official CRA IRS 2003–2026
reimbursement vehicle business use Canada USA
automobile allowance rate table by year