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The IRD review the mileage rate for expenditure incurred for the business use of a motor vehicle on an annual basis.  The rate for the 2016 income year is 72 cents per kilometre (down from 74 cents for the 2015 income year).  If you are self-employed, a shareholder employee or are reimbursing employees for mileage incurred while using a private vehicle for business use you should now be using this rate.  No GST can be claimed as it is a reimbursement rather that a payment for actual expenditure.  You can only reimburse to a maximum of 5,000 kilometres per year.  Beyond this you must make a reasonable estimate of actual costs.  It’s worth noting that you can use Automobile Association rates for mileage reimbursement as well – contact us if you want further information on these.