SARS Rate per Km 2026/27: Travel Allowance, Logbooks and the R4.95 Rate
Prices and facts checked 16 October 2026. We don't accept payment for rankings.
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Short answer: for 2026/27, an employer can reimburse you up to R4.95 per business kilometre tax-free, whatever your car is worth. If you get a monthly travel allowance instead, you can claim business travel against it on your tax return, using SARS's cost table for your car's value and a logbook of business trips. Travel between home and work is private and can't be claimed (National Treasury Budget 2026 tax guide; SARS logbook page).
General information, not tax advice. Travel claims are often selected for verification. Keep your logbook and records for at least five years.
Two ways employers pay for business travel
| Reimbursive allowance (per km) | Travel allowance (fixed monthly amount) | |
|---|---|---|
| How it works | You're paid per business km you actually travel | You get a set amount each month |
| Tax | Tax-free up to R4.95/km (2026/27) | 80% is taxed through PAYE (20% if at least 80% of use is for business) |
| What you claim | Nothing more | A deduction for business travel on your ITR12, backed by a logbook |
Source: Treasury Budget 2026 tax guide. The taxable part of a travel allowance is taxed at your marginal rate from the SARS 2026/27 tax table.
The 2026/27 cost table (travel allowance)
If you claim actual business kilometres against a travel allowance without using actual costs, SARS's table gives your cost per km, based on the car's value including VAT:
| Vehicle value | Fixed cost (R a year) | Fuel (c/km) | Maintenance (c/km) |
|---|---|---|---|
| Up to R115,000 | 38,344 | 132.9 | 49.1 |
| R115,001 to R230,000 | 68,487 | 148.4 | 61.4 |
| R230,001 to R345,000 | 98,689 | 161.2 | 67.8 |
| R345,001 to R460,000 | 125,393 | 173.4 | 74.0 |
| R460,001 to R575,000 | 152,097 | 185.5 | 86.9 |
| R575,001 to R690,000 | 180,078 | 212.8 | 102.0 |
| R690,001 to R805,000 | 208,106 | 216.5 | 114.5 |
| R805,001 to R920,000 | 237,679 | 220.1 | 126.9 |
| Above R920,000 | 237,679 | 220.1 | 126.9 |
Source: Treasury Budget 2026 tax guide.
Rules from the guide:
- No fuel cost if you didn't pay for all your fuel. No maintenance cost if your car is covered by a maintenance plan or you didn't pay for maintenance.
- Reduce the fixed cost pro rata if you used the car for business for less than a full year.
- Use your total kilometres and your business kilometres from the logbook.
Worked example
Naledi drives a car worth R300,000. In the tax year she drove 30,000 km, of which 12,000 km were business trips in her logbook. She pays for her own fuel and maintenance.
- Fixed cost per km: R98,689 ÷ 30,000 km = R3.290
- Fuel: R1.612 per km
- Maintenance: R0.678 per km
- Total: about R5.58 per km × 12,000 business km = R66,956 deductible against her travel allowance
We calculated this from the table above. The deduction can't exceed the travel allowance she received.
Your logbook: what SARS wants
According to SARS:
- For every business trip: the date, kilometres travelled, where you started, where you went, and why.
- Odometer readings on 1 March and at the end of February.
- A separate logbook for each vehicle used for business during the tax year.
- Private trips don't need to be logged.
- Home to work is private, and can't be claimed as business travel.
SARS publishes a free eLogbook for each tax year, including 2026/27, on its logbook page.
Claiming on your tax return
- Enter your travel allowance (from your IRP5) and logbook details in the travel section of your ITR12.
- Choose actual costs or the deemed cost table.
- Expect SARS to ask for your logbook. Travel claims are a common reason for verification, which can delay refunds by up to 21 business days after you submit documents (SARS). See SARS refund delays.
Non-provisional taxpayers file by 23 October 2026 for the 2026 tax year (SARS).
FAQ
What is the SARS rate per km for 2026/27?
R4.95 per km for reimbursive travel allowances based on actual business kilometres, regardless of the car's value.
Is my travel allowance taxed?
Yes. 80% is included in your PAYE income, or 20% if your employer is satisfied that at least 80% of your use is for business. You claim business travel back on your tax return.
Can I claim travel from home to the office?
No. SARS treats travel between home and work as private.
Do I need a logbook?
Yes, if you want to claim business travel against a travel allowance. Without one, you can't support the claim.
What if I have a maintenance plan?
You can't claim the maintenance cost per km, because you didn't bear the full cost of maintenance.
Sources
Pages we used for this article, checked on or before the update date above.
- National Treasury Budget 2026 tax guide · treasury.gov.za
- SARS logbook page · sars.gov.za
- SARS 2026/27 tax table · sars.gov.za
- SARS · sars.gov.za
- SARS · sars.gov.za
Changelog: 16 Oct 2026, first published with the 2026/27 rates.