Free NZ vehicle logbook template
If you use a vehicle for both business and private purposes, you need a logbook to substantiate your business-use percentage. Download this 90-day Excel template (it auto-calculates your business use split) to support your GST and income tax claims. No signup required.
NZ 90-Day Vehicle Logbook
Excel (.xlsx) · Auto-calculates business-use %
Works in Microsoft Excel, Google Sheets, and LibreOffice. No macros required.
No signup. No email. Just download.
Why you need a logbook
If you use a vehicle for both business and private purposes, you can only claim the business portion for GST and income tax. A valid logbook substantiates that percentage. Without one, IRD can disallow or reduce your vehicle claim entirely.
For GST-registered businesses, the same business-use percentage applies to your GST input credit on running costs (fuel, repairs, WOF, registration). See the GST guide IR375 for the vehicle rules.
The 90-day logbook rule
You need to keep a logbook for at least 90 continuous days. The percentage you calculate over that period is then used for the full year (and can be carried forward to future years unless your use pattern changes significantly).
Each trip entry should include: date, destination, reason for the trip, and kilometres travelled (start and end odometer, or just distance). The logbook doesn't need to be on paper. Electronic records work fine, as long as they're complete and kept for 7 years.
Sole traders vs. companies: different rules
Sole traders and partnerships: keep a logbook and claim the business percentage in income tax and GST. No FBT applies to private use of your own business vehicle.
Companies: if the vehicle is available to an employee or shareholder-employee for private use, FBT likely applies, and it's calculated differently from a logbook approach. Get advice before structuring a company vehicle arrangement. Use the GST applicability checker to see what applies to your structure.
What counts as business use?
Travel directly related to earning income: visiting clients, going to a work site, collecting supplies. What doesn't count: home-to-office commuting (generally private use), personal errands.
If your home is also your primary place of business (some contractors qualify), travel from home to client sites may be deductible — but this depends on the facts. Check with your accountant before assuming.
General information only, not tax advice. Vehicle expense rules and eligibility vary by situation. Always confirm your specific position with a chartered accountant or IRD. Rules verified against IRD guidance, May 2026.
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