How do you calculate a truck’s real cost per kilometre?
Real cost per kilometre equals total fixed and variable costs for one period divided by the total kilometres driven in that same period. The formula is simple, but it only works when truck, driver, fuel, toll, maintenance and administration costs all come from the same month.
To price a job, calculate one more number: cost per revenue kilometre. That second figure recovers empty mileage and shows why a rate can sit above total cost per kilometre while the job still loses money.
All figures below are illustrative, not freight-rate benchmarks. Enter your own consumption, net diesel price and fleet costs. For current fuel-price trends, use the European Commission’s Weekly Oil Bulletin, which is updated weekly. Sources checked on 10 August 2026.
Which costs belong in transport cost per kilometre?
Separate fixed and variable costs first. This shows what the vehicle costs while standing and what changes as mileage increases.
| Cost category | Type | Examples |
|---|---|---|
| Lease or depreciation | Fixed | finance payment, tractor and trailer depreciation |
| Insurance | Fixed | motor, comprehensive and CMR cover |
| Driver | Fixed / mixed | wages, employer costs and applicable allowances |
| Administration | Fixed | dispatch, accounting, software and communications |
| Fuel and AdBlue | Variable | actual consumption × net purchase price |
| Tyres | Variable | purchase, retreading and wear per kilometre |
| Maintenance and repairs | Variable | servicing, parts and unplanned workshop work |
| Road charges | Variable | vignettes, tolls and distance-based charges |
| Finance and currency costs | Mixed | interest, fees and currency conversion |
Do not treat recoverable VAT as a permanent cost. Do not deduct a grant or fuel-support payment before eligibility and receipt are confirmed. Apply the same accounting rule every month so vehicles and periods remain comparable.
What is the full cost-per-kilometre formula?
For one month, calculate:
Total cost/km = (monthly fixed costs + monthly variable costs) ÷ total kilometres
For commercial decisions, calculate the cost against kilometres that generate revenue:
Revenue-kilometre cost = total monthly cost ÷ invoiced kilometres
Use this sequence:
- Select one consistent period, usually a calendar month.
- Add every fixed cost allocated to the vehicle.
- Add variable costs actually incurred in that period.
- Record total kilometres and invoiced kilometres for the same period.
- Calculate both figures and compare them with the achieved average rate.
The gap between the two results is the cost of mileage that produces no direct revenue.
Worked example for a truck covering 10,000 km
Assume a tractor unit covers 10,000 km in one month. These values demonstrate the method; they are not a European market average.
| Item | Illustrative monthly amount |
|---|---|
| Lease / depreciation | €1,200 |
| Insurance | €350 |
| Driver and employer costs | €1,800 |
| Allocated administration | €200 |
| Fuel | €4,000 |
| Tyres | €300 |
| Maintenance and repairs | €700 |
| Road charges | €200 |
| Total | €8,750 |
The result is:
€8,750 ÷ 10,000 km = €0.875/km
This is total cost per kilometre, not a recommended customer rate. The rate must also recover empty running, non-billable time, risk and the required profit.
How does diesel price change truck cost in 2026?
Treat diesel as a variable, not an annual constant. At an illustrative consumption of 32 l/100 km, the truck uses 3,200 litres over 10,000 km.
Keeping the other example costs unchanged gives this sensitivity table:
| Net diesel price | Monthly fuel cost | Total monthly cost | Total cost/km |
|---|---|---|---|
| €1.30/l | €4,160 | €8,910 | €0.891/km |
| €1.50/l | €4,800 | €9,550 | €0.955/km |
| €1.70/l | €5,440 | €10,190 | €1.019/km |
In this scenario, every €0.20/l increase adds €640 per month, or €0.064/km. Replace the table prices with your effective net purchase price in the same currency as the other costs.
What should Romanian operators assume about diesel support?
Do not assume diesel support either ended or was automatically extended in 2026. On 12 March 2026, Romania’s Ministry of Finance announced a proposal to extend targeted diesel-price compensation through the end of 2026. The cited announcement describes a proposal, not a universal fuel-price cap. Before deducting any compensation from cost, check the legal measure in force, eligibility, purchase period and actual receipt.
How do empty kilometres change the required freight rate?
Assume only 8,500 of the 10,000 monthly kilometres are invoiced. Using the illustrative €8,750 monthly cost:
- total cost per kilometre: €8,750 ÷ 10,000 = €0.875/km;
- cost per invoiced kilometre: €8,750 ÷ 8,500 = €1.029/km.
Pricing only at €0.875/km leaves the 1,500 empty kilometres unrecovered. Cost the whole operating cycle: repositioning, loading, delivery and travel to the next paying job.
How do you set a minimum haulage rate?
Cost is the starting floor. Applying a 15% markup to the illustrative revenue-kilometre cost gives:
€1.029 × 1.15 = €1.183/km
This remains an example, not a recommended rate. Adjust it for:
- waiting at loading, delivery or customs;
- route-specific tolls and road charges;
- temperature control, ADR or special handling;
- empty-return risk and seasonality;
- the currencies used for revenue and costs.
For the effect of road charges on margin, see the Romanian vignette price guide.
Which mistakes distort cost per kilometre?
- Mixing mileage and costs from different periods.
- Omitting depreciation, administration or unplanned repairs.
- Dividing by total kilometres, then selling only loaded kilometres at that rate.
- Applying one fleet average to vehicles with different age and consumption.
- Deducting support payments before eligibility and receipt are certain.
- Failing to update diesel, toll and exchange-rate inputs.
- Confusing markup on cost with margin as a percentage of revenue.
How does Routena track transport cost and margin?
Routena centralises operating costs and cost per kilometre. Revenue and costs on each transport order then show that job’s profit and margin, so you can compare vehicles and orders without rebuilding the calculation from separate files every month.
For the operational data behind the calculation, continue with the fleet record-keeping guide. For the wider workflow, read what TMS software does.
If you subcontract transport instead of operating your own vehicle, use a different cost structure: freight forwarder profit margin per shipment compares the customer sell rate, carrier buy rate and direct job costs.
Frequently asked questions about transport cost per kilometre
How do you calculate a truck’s real cost per kilometre?
Real cost per kilometre equals total fixed and variable costs for one period divided by the total kilometres driven in that same period.
How much does a diesel price increase add per kilometre?
Multiply the price difference per litre by fuel consumption in litres per kilometre. At 32 l/100 km, a €0.20/l increase adds €0.064/km.
How often should transport cost per kilometre be recalculated?
Recalculate it monthly for operational control and immediately after material changes in fuel, tolls, wages, insurance or finance costs.
Turn cost into a decision before accepting the job
A useful cost per kilometre is not last year’s figure with a rough uplift. It is the current cost of your vehicle measured against both total and invoiced kilometres.
When operating costs and job revenue sit together, you can see profit per transport order before a loss disappears into the monthly total. Book a Routena demo and review the calculation on your own work.
