Exempt rates – motor vehicle and accommodation allowances
Motor vehicle allowances and overnight accommodation allowances are exempt from payroll tax up to thresholds based on rates used by the Australian Taxation Office (ATO).
Vehicles
The rate for vehicles is based on ATO’s cents-per-kilometre calculation in the financial year immediately preceding the financial year in which the allowance is paid or payable.
Accommodation
Your rate for accommodation allowance is based on the ATO's rate for the lowest capital city in the lowest salary band.
| Financial year | Motor vehicles (per kilometre) for payroll tax | Accommodation (per night) |
|---|---|---|
| 2026 to 2027 | 88 cents | $328.85 |
| 2025 to 2026 | 88 cents | $323.00 |
| 2024 to 2025 | 85 cents | $318.90 |
| 2023 to 2024 | 78 cents | $310.70 |
| 2022 to 2023 | 72 cents | $289.15 |
| 2021 to 2022 | 72 cents | $285.65 |
| 2020 to 2021 | 68 cents | $283.45 |
| 2019 to 2020 | 68 cents | $280.75 |
| 2018 to 2019 | 66 cents | $278.05 |
| 2017 to 2018 | 66 cents | $266.70 |
For more information on exempt allowances read the motor vehicle and accommodation ruling.
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