You’re speedo will be reading wrong from the manufacturer as almost all manufacturers intentionally build in an error where they read from 3 to 5 kilometres over the actual speed at about 100km/h.
It has often been said the reason is to ensure that drivers are under the speed limit so no class action can be taken against the manufacturer for speeding infringements.
This can make more sense when another factor comes into play and that is the wearing of tyres will cause the speedo reading to change, as will over inflation and the fitting of new tyres.
Deliberately calibrating the speedo to run high makes up for some of these fluctuations without the manufacturer running the risk of the vehicle actually travelling faster than the speedo reading.
Stick as closely as possible to the original diameter and you should be ok.
Changing the rim/tyre package's overall diameter will of course alter the speedo reading so if you have worries then use a GPS or have the speedo recalibrated.
Or change the tyres to a lower profile as the smaller overall diameter will cause the speedo to read higher than the true speed.
Same goes when changing diff ratios, the speedo will not be accurate unless recalibrated.
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