Travel allowance and logbook calculator 2026/27
If you get a travel allowance, your logbook decides how much of it ends up tax free. Enter your allowance, vehicle value and kilometres to see your deduction under the SARS deemed cost method.
Your details
Deduction you can claim on assessment
R59 883.90
Taxable part of your R72 000 annual allowance: R12 116.10
- Rate per km
- R6.65
- Simplified method (R4.95/km)
- R44 550.00
How we worked it out
- Fixed cost for your vehicle bandR125 393.00
Annual amount
- Fixed cost per kmR4.18
Fixed cost ÷ total km
- Fuel cost per kmR1.73
- Maintenance cost per kmR0.74
- Rate per kmR6.65
- Business km9 000
- Deduction (limited to allowance)R59 883.90
- Taxable portion of allowanceR12 116.10
- You need a logbook showing total and business kilometres to claim this deduction.
How the rate per km is built
SARS sets a fixed cost, a fuel cost and a maintenance cost for each vehicle value band. Your rate per km is the fixed cost divided by your total kilometres for the year, plus the fuel and maintenance rates (only if you paid those costs in full). The deduction is that rate multiplied by your business kilometres, and it cannot exceed the allowance you received.
| Vehicle value | Fixed cost (R a year) | Fuel (c/km) | Maintenance (c/km) |
|---|---|---|---|
| R0 – R115 000 | R38 344 | 132.9 | 49.1 |
| R115 001 – R230 000 | R68 487 | 148.4 | 61.4 |
| R230 001 – R345 000 | R98 689 | 161.2 | 67.8 |
| R345 001 – R460 000 | R125 393 | 173.4 | 74.0 |
| R460 001 – R575 000 | R152 097 | 185.5 | 86.9 |
| R575 001 – R690 000 | R180 078 | 212.8 | 102.0 |
| R690 001 – R805 000 | R208 106 | 216.5 | 114.5 |
| R805 001 – R920 000 | R237 679 | 220.1 | 126.9 |
| Above R920 000 | R237 679 | 220.1 | 126.9 |
SARS's rate-per-km annexure shows 126.1c maintenance for the R805 001 – R920 000 band while the Budget tax guide shows 126.9c; we use 126.9c pending confirmation from the gazetted notice.
Frequently asked questions
How is a travel allowance taxed?
During the year, 80% of the allowance is included in your pay for PAYE (20% if your employer is satisfied that at least 80% of your driving is for business). On assessment, SARS allows a deduction for business travel based on your logbook, and the rest of the allowance is taxed.
Do I need a logbook?
Yes. Without a logbook showing your total and business kilometres, SARS will not allow a deduction against the allowance. SARS offers a free eLogbook template.
Is driving to the office business travel?
No. Travel between home and your normal place of work is private. Trips to clients, suppliers or other work sites are business travel.
What is the simplified rate?
If you receive a reimbursement based on actual business kilometres and no other vehicle allowance, up to R4.95 per km is tax free. The calculator shows what that rate would give for comparison.
Can I claim actual costs instead?
Yes, if you keep detailed records of all vehicle costs (fuel, maintenance, insurance, licence, finance charges and wear and tear). This calculator uses the deemed cost table, which most people use.