If you use your personal vehicle for business purposes in New Zealand, keeping an IRD Mileage Logbook Template NZ is one of the most important steps to maximise your tax deductions and stay compliant with Inland Revenue (IRD) requirements.
A properly maintained mileage logbook helps calculate the business-use percentage of your vehicle and supports claims for fuel, maintenance, insurance, registration, depreciation and kilometre-rate deductions.
Calculate your vehicle expenses using our Business Mileage Claim Calculator NZ.
An IRD Mileage Logbook Template NZ helps business owners accurately record work-related travel and support vehicle expense claims with Inland Revenue.
Quick Answer: What Is an IRD Mileage Logbook?
An IRD mileage logbook is a record of your business vehicle travel used to calculate the percentage of vehicle use related to business activities. Inland Revenue generally requires taxpayers to keep a logbook for at least 90 consecutive days to determine their business-use percentage for vehicle expense claims.
How to Use an IRD Mileage Logbook Template NZ
An IRD mileage logbook is a record that tracks business journeys undertaken in a vehicle used for work purposes.
The logbook helps determine how much of your vehicle use is business-related and supports claims for:
- Fuel expenses
- Vehicle maintenance and repairs
- Insurance costs
- Vehicle registration fees
- Depreciation claims
- IRD kilometre-rate deductions
Maintaining accurate records can help demonstrate compliance if Inland Revenue requests evidence supporting your vehicle expense claims.
Why Do You Need an IRD Mileage Logbook?
Keeping a mileage logbook offers several benefits for sole traders, contractors, freelancers and business owners.
- Supports tax-deductible vehicle expense claims
- Provides evidence during an IRD review or audit
- Helps calculate the business-use percentage accurately
- Reduces the risk of claim adjustments
- Improves financial record keeping
- Supports GST claims on vehicle expenses
Without a proper mileage logbook, you may struggle to justify vehicle-related deductions.
IRD 90-Day Logbook Rule Explained
One of the most important Inland Revenue requirements is the 90-day logbook rule.
To establish your vehicle’s business-use percentage, you should keep a mileage logbook for at least 90 consecutive days.
Your logbook should include:
- Date of each journey
- Purpose of the trip
- Starting odometer reading
- Ending odometer reading
- Total kilometres travelled
After the 90-day period, you can calculate your business-use percentage by comparing business kilometres travelled against total kilometres travelled.
In many cases, this percentage can continue to be used for up to three years if your vehicle usage remains substantially the same.
What Information Should Be Recorded?
A complete IRD mileage logbook should contain the following information:
- Vehicle registration number
- Starting date of the logbook period
- Ending date of the logbook period
- Starting odometer reading
- Ending odometer reading
- Date of each business trip
- Reason for travel
- Distance travelled
The more accurate your records, the easier it becomes to support your tax deductions.
Free IRD Mileage Logbook Template NZ
Below is a simple example of how a mileage logbook can be maintained.
| Date | Start Odometer | End Odometer | Distance (KM) | Business Purpose |
|---|---|---|---|---|
| 01/04/2026 | 35,200 | 35,228 | 28 | Client Meeting |
| 02/04/2026 | 35,228 | 35,250 | 22 | Supplier Visit |
| 03/04/2026 | 35,250 | 35,265 | 15 | Bank Appointment |
Maintaining a spreadsheet or digital logbook can simplify record keeping and improve accuracy.
How to Calculate Business Vehicle Usage
After completing your 90-day mileage logbook period, you can calculate your business-use percentage.
This percentage determines how much of your vehicle expenses can potentially be claimed as a business deduction.
Step 1: Calculate Total Business Kilometres
Add together all kilometres travelled for business purposes during the logbook period.
Step 2: Calculate Total Kilometres Travelled
Calculate the total distance travelled by comparing the starting and ending odometer readings.
Step 3: Calculate Business Use Percentage
Use the following formula:
Business Use Percentage = (Business Kilometres ÷ Total Kilometres) × 100
Using an IRD Mileage Logbook Template NZ ensures your records are organised and ready if Inland Revenue requests supporting documentation.
Example
- Total kilometres travelled = 4,000 km
- Business kilometres travelled = 2,000 km
Business Use Percentage = 50%
This means 50% of eligible vehicle expenses may potentially be claimed as business-related expenses.
Use the Business Mileage Claim Calculator NZ
Calculating vehicle expenses manually can be time-consuming.
To simplify the process, use our free Business Mileage Claim Calculator NZ.
The calculator helps estimate vehicle expense claims based on:
- Business kilometres travelled
- IRD kilometre rates
- Vehicle type
- Business-use percentage
Your IRD Mileage Logbook Template NZ should be updated regularly to maintain accurate business-use percentages and maximise eligible deductions.
This can help business owners estimate deductions before preparing tax returns.
IRD Mileage Rates NZ 2026
Inland Revenue publishes kilometre rates that taxpayers can use when claiming business vehicle expenses.
These rates may vary depending on:
- Vehicle type
- Engine size
- Fuel type
- Distance travelled
For the latest rates and examples, see our guide:
This article explains current kilometre rates and how they apply to vehicle expense claims.
Who Should Keep a Mileage Logbook?
An IRD mileage logbook is useful for anyone using a vehicle for business purposes.
This includes:
- Sole traders
- Freelancers
- Contractors
- Consultants
- Tradespeople
- Real estate agents
- Uber drivers
- Delivery drivers
- Small business owners
If you use your personal vehicle to earn income, maintaining a logbook can help support your claims.
Common Mileage Logbook Mistakes
Many taxpayers lose valuable deductions because of poor record keeping.
Common mistakes include:
- Missing odometer readings
- Recording trips weeks after they occurred
- Failing to record business purposes
- Keeping a logbook for less than 90 days
- Claiming personal travel as business travel
- Not updating records when business usage changes significantly
Accurate records reduce the risk of disputes and make tax compliance easier.
According to the Inland Revenue (IRD), taxpayers should generally maintain a vehicle logbook for at least 90 consecutive days to determine their business-use percentage.
Official guidance on claiming vehicle expenses can be found on the IRD Vehicle Expenses page, which explains the available methods for calculating deductions.
Benefits of Keeping a Mileage Logbook
- Supports legitimate tax deductions
- Provides evidence for IRD reviews
- Improves business record keeping
- Helps calculate GST claims accurately
- Reduces tax compliance risks
- Makes year-end tax preparation easier
Whether you are self-employed or running a small business, an IRD Mileage Logbook Template NZ is one of the most effective tools for tracking business travel and supporting tax claims.
After completing your IRD Mileage Logbook Template NZ, use our Business Mileage Claim Calculator NZ to estimate your claim based on current IRD mileage rates.
A simple logbook can potentially save significant time and money when preparing tax returns.
Businesses should also keep accurate financial records in line with guidance published by the New Zealand Business.govt.nz portal.
For the latest kilometre rates and tax guidance, refer to official publications issued by IRD Tax Technical.
Many sole traders and contractors use an IRD Mileage Logbook Template NZ to simplify tax compliance and vehicle expense calculations.
Frequently Asked Questions About IRD Mileage Logbooks
What Is an IRD Mileage Logbook?
An IRD mileage logbook is a record of business vehicle travel used to calculate the percentage of vehicle use related to income-earning activities. It helps support vehicle expense deductions and demonstrates compliance with Inland Revenue requirements.
How Long Do I Need to Keep a Mileage Logbook in New Zealand?
In most cases, Inland Revenue requires taxpayers to maintain a mileage logbook for at least 90 consecutive days. The resulting business-use percentage can generally be used for up to three years if vehicle usage remains substantially the same.
Can I Claim Vehicle Expenses Without a Logbook?
You may be able to claim certain vehicle expenses, but maintaining a logbook provides stronger evidence and supports accurate calculations. Without adequate records, Inland Revenue may limit or challenge your claims.
What Records Does IRD Require for Mileage Claims?
IRD generally expects taxpayers to maintain records including:
- Date of travel
- Purpose of the journey
- Distance travelled
- Starting and ending odometer readings
- Total kilometres travelled
Does IRD Provide a Mileage Logbook Template?
Yes. Inland Revenue provides vehicle logbook guidance and templates that taxpayers can use to track business travel and calculate vehicle expense claims.
How Do I Calculate Business Vehicle Usage?
Calculate the total business kilometres travelled during the logbook period and divide this by the total kilometres travelled. Multiply the result by 100 to determine your business-use percentage.
Key Takeaways
- An IRD mileage logbook helps support business vehicle expense claims.
- A minimum 90-day logbook period is generally required.
- Accurate records can help maximise tax deductions.
- Business-use percentages may often be used for up to three years.
- Keeping a logbook can simplify GST and income tax calculations.
- Digital records are often easier to maintain and review.
Related IRD Guru Resources
- Business Mileage Claim Calculator NZ
- IRD Mileage Rate 2026 NZ
- End of Tax Year NZ 2026
- How to Get an IRD Number NZ
- GST Audit New Zealand Guide
Final Thoughts
Keeping an IRD Mileage Logbook Template NZ is one of the simplest ways to support legitimate vehicle expense claims and maintain compliance with New Zealand tax rules.
Whether you are a sole trader, contractor, freelancer, consultant or small business owner, maintaining accurate mileage records can help maximise deductions, improve record keeping and reduce tax-related risks.
To estimate your vehicle expense claims using current Inland Revenue rates, try our free Business Mileage Claim Calculator NZ.
Need help with tax planning, GST, vehicle expense claims or IRD compliance? Contact IRD Guru for professional tax guidance tailored to New Zealand businesses and individuals.
Quick Guide: IRD Mileage Logbook Template NZ
What is it?
An IRD mileage logbook is a record of business vehicle travel used to calculate deductible vehicle expenses and support tax claims.
Who needs one?
Sole traders, freelancers, contractors, consultants, Uber drivers and business owners using a vehicle for work.
How long must it be kept?
Generally for at least 90 consecutive days to establish your business-use percentage.
What should it include?
- Date of travel
- Business purpose
- Start odometer reading
- End odometer reading
- Distance travelled
Helpful Resources:
At IRD Guru, we regularly assist New Zealand taxpayers who are unsure what options may be available when they have outstanding tax debt or are struggling to meet IRD obligations. Through our experience helping individuals, sole traders, contractors, and businesses navigate Inland Revenue matters, we understand the challenges taxpayers face when dealing with payment difficulties, penalties, audits, and compliance concerns.
