CRA Per-Kilometre Rates 2026
CRA Per-Kilometre Rates 2026
The reasonable per-kilometre allowance for business driving -- the rate that steps down after 5,000 km, plus the northern top-up.
Reasonable allowance (2026)
| First 5,000 business km | 73 cents per km |
| Each km after 5,000 | 67 cents per km |
Northern top-up (NT, NU, YT)
| First 5,000 km | 77 cents per km (73 + 4) |
| Each km after 5,000 | 71 cents per km (67 + 4) |
As of 2026 -- not financial advice. The extra 4 cents per km applies in the Northwest Territories, Nunavut and Yukon. Confirm at canada.ca (CRA).
Sources: CRA -- reasonable per-kilometre allowance 2026
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