Rates
Seven maintained Australian reference tables with the current value, source-reviewed date and primary material kept together.
This review updates the announced-measures entry, Division 7A scope and financial year labels; each rate page keeps its own verification date.
Super guarantee rate history
The general super guarantee rate is 12% from 1 July 2025, with no further percentage steps scheduled.
- Verified
- 14 September 2026
- Scope
- General SG percentage from 2002-03 to today.
Primary source, super guarantee rateDownload CSV, super guarantee rate
Division 7A benchmark interest rate
For companies with a 30 June year end, the benchmark rate is 8.77% for 2026-27 and 8.37% for 2025-26.
- Verified
- 14 September 2026
- Scope
- Income year benchmark rates and the section 109N(2) method.
Primary source, Division 7A benchmark rateDownload CSV, Division 7A benchmark rate
Cents per kilometre car expense rate
The rate is 91 cents for 2026-27 and applies to the first 5,000 business kilometres per car.
- Verified
- 14 September 2026
- Scope
- Income year rates, determinations and the 5,000-kilometre cap.
Primary source, cents per kilometre rateDownload CSV, cents per kilometre rate
Maximum super contribution base
$270,830 a year for 2026-27 under Payday Super; quarterly bases apply to 30 June 2026.
- Verified
- 20 September 2026
- Scope
- Annual base from 2026-27 and quarterly bases from 2021-22.
Primary source, maximum contribution baseDownload CSV, maximum contribution base
Car limit for depreciation
$69,883 for a car first used or leased in 2026-27, and $69,674 for the two years before it.
- Verified
- 20 September 2026
- Scope
- Income year limits from 2019-20 and the GST credit cap.
FBT rate and gross-up rates
47%, with gross-up rates of 2.0802 and 1.8868, for every FBT year ending 31 March 2018 to 2027.
- Verified
- 20 September 2026
- Scope
- FBT years ending 31 March 2018 to 2027.
Announced tax measures and enacted law
The ATO summary lists 14 selected measures as TBD and one as Various. The page separates those source statuses from enacted measures, application dates and transition rules.
- Verified
- 22 September 2026
- Scope
- Tax and super measures on the ATO’s Budget 2026-27 and MYEFO 2025-26 lists, by status.
Primary source, announced measuresDownload CSV, announced measures