| Item | Amount | Condition |
|---|---|---|
| Per kilometre, simplified method | R4.98 | No other travel allowance received; up to 8,000 km |
| Subsistence, meals and incidentals, local | R570 per day | Away overnight on business |
| Subsistence, incidentals only, local | R176 per day | Away overnight, meals paid separately |
| Subsistence, outside South Africa | Country-specific | Published by SARS per destination |
| Vehicle value | Fixed cost per year | Fuel per km | Maintenance per km |
|---|---|---|---|
| Up to R100,000 | R33,760 | 141.9c | 43.6c |
| R100,001 to R200,000 | R60,329 | 158.5c | 54.5c |
| R200,001 to R300,000 | R86,958 | 172.3c | 60.0c |
| R300,001 to R400,000 | R110,554 | 185.3c | 65.6c |
| R400,001 to R500,000 | R134,150 | 198.3c | 77.0c |
| Above R500,000 | R159,478 | 227.5c | 95.8c |
| Field | Required |
|---|---|
| Opening odometer, 1 March | Yes |
| Closing odometer, end February | Yes |
| Date of each business trip | Yes |
| Kilometres travelled | Yes |
| Destination and reason | Yes |
| Private kilometres | Derived from the total |
Data maintained by TradeAnswers · updated as the figures change