# Calculate New Zealand vehicle expense deductions

Calculate a business vehicle deduction with kilometre rates, actual costs and a logbook, or the no-logbook 25% limit, and compare the methods your records support.

Canonical: https://aroai.com/tools/nz_vehicle_expense_deduction/

## Tool reference

MCP tool ID: `nz_vehicle_expense_deduction`. Availability: Live. Country: New Zealand.

Credit use: 1 credit.

## Input schema

```json
{
  "$schema": "https://json-schema.org/draft/2020-12/schema",
  "type": "object",
  "properties": {
    "tax_year": {
      "type": "string",
      "enum": [
        "2024-25",
        "2025-26",
        "2026-27"
      ]
    },
    "method": {
      "type": "string",
      "enum": [
        "kilometre_rate",
        "actual_costs_logbook",
        "default_25_percent"
      ]
    },
    "fuel_type": {
      "type": "string",
      "enum": [
        "petrol",
        "diesel",
        "petrol_hybrid",
        "electric",
        "other"
      ]
    },
    "business_kilometres": {
      "type": "integer",
      "minimum": 0,
      "maximum": 1000000
    },
    "total_vehicle_kilometres": {
      "type": "integer",
      "minimum": 1,
      "maximum": 1000000
    },
    "logbook_business_use_percent": {
      "description": "Business-use percentage from a valid IRD logbook, when available.",
      "type": "number",
      "minimum": 0,
      "maximum": 100
    },
    "business_use_evidence": {
      "type": "string",
      "enum": [
        "complete_records",
        "logbook",
        "none"
      ]
    },
    "fuel_cost": {
      "description": "NZD fuel cost; required for cost methods. Exclude recoverable GST.",
      "type": "number",
      "minimum": 0,
      "maximum": 100000000
    },
    "repairs_and_maintenance": {
      "description": "NZD repairs and maintenance; required for cost methods. Exclude recoverable GST.",
      "type": "number",
      "minimum": 0,
      "maximum": 100000000
    },
    "insurance": {
      "description": "NZD vehicle insurance; required for cost methods. Exclude recoverable GST.",
      "type": "number",
      "minimum": 0,
      "maximum": 100000000
    },
    "registration": {
      "description": "NZD vehicle registration; required for cost methods. Exclude recoverable GST.",
      "type": "number",
      "minimum": 0,
      "maximum": 100000000
    },
    "depreciation_amount": {
      "description": "NZD depreciation from a supported schedule; required for cost methods. This tool does not recalculate it.",
      "type": "number",
      "minimum": 0,
      "maximum": 100000000
    }
  },
  "required": [
    "tax_year",
    "method",
    "fuel_type",
    "business_kilometres",
    "total_vehicle_kilometres"
  ],
  "additionalProperties": false
}
```

## Example input

```json
{
  "tax_year": "2025-26",
  "method": "actual_costs_logbook",
  "fuel_type": "petrol",
  "business_kilometres": 14000,
  "total_vehicle_kilometres": 20000,
  "logbook_business_use_percent": 70,
  "fuel_cost": 3400,
  "repairs_and_maintenance": 900,
  "insurance": 1300,
  "registration": 120,
  "depreciation_amount": 4200
}
```

## Usage notes

- Kilometre rates are published through 2025-26; later years compare the other methods.
- Kilometre rates need only your kilometres. Cost methods need your costs and depreciation, and say which are missing.
- Returns the record-keeping you need for the method used.