What this page covers
A trader working from home rarely claims travel, but anyone running trading through a company or claiming a home office often does. These are the figures SARS accepts without requiring actual expenditure to be proved.
| 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 |
Download this data
Every table on this page as a spreadsheet, with the source and the date it was checked in the header rows.
⬇ Download CSVHow these figures work
The figures on this page come from published sources and change on a schedule rather than continuously, which is what makes them worth recording in one place. Without a logbook there is no travel claim. SARS does not accept an estimate, and this is one of the most common reasons a claim is disallowed on audit.
The simplified rate and the deemed cost tables are alternatives. You use one or the other for the year, not both.
★ A worked example
Reading the tables together is where the value is. Travel between your home and a regular place of work is private, not business, however far it is.
✕ Common mistakes
- Without a logbook there is no travel claim. Without a logbook there is no travel claim. SARS does not accept an estimate, and this is one of the most common reasons a claim is disallowed on audit.
- The simplified rate and the deemed cost tables are alternatives. The simplified rate and the deemed cost tables are alternatives. You use one or the other for the year, not both.
- Travel between your home and a regular place of work is private, not b. Travel between your home and a regular place of work is private, not business, however far it is.
- Taking a figure without its date. A number from a reference page is only as good as when it was last checked, which is why the date sits at the top of this one.
Notes on reading these figures
- Without a logbook there is no travel claim. SARS does not accept an estimate, and this is one of the most common reasons a claim is disallowed on audit.
- The simplified rate and the deemed cost tables are alternatives. You use one or the other for the year, not both.
- Travel between your home and a regular place of work is private, not business, however far it is.
To put these figures to work, the SARS Income Tax Tables runs the arithmetic on your own numbers, and Trading through a company covers the same ground in ordinary language. Completing the ITR12 and SARS Interest Rates Reference go into the detail this table only summarises. The PAYE and Take-Home Pay Calculator covers the part this table leaves out.
Put this table on your own site
The table below can sit on your own page and stays current without you editing anything.
- Preview the embeddable table as it will appear on your site
Add the code below to your own site. The table it renders is served from here, so it never goes stale.
<iframe src="https://www.tradeanswers.co.za/embed/ref-travel-and-subsistence-allowance-rates.html" width="100%" height="620" style="border:0" title="Travel and Subsistence Allowance Rates"></iframe>Free to use with attribution. The link back to this page is built into the embed.
Terms used on this page
Frequently asked questions
Do I need a logbook?
Yes. Without one there is no travel claim at all, and this is among the most common reasons a claim is disallowed.
Can I use both the simplified rate and the deemed cost table?
No. You choose one method for the year.
Is travel to my office claimable?
No. Travel between home and a regular place of work is private, however far it is.
What does the subsistence allowance cover?
Meals and incidental costs while away overnight on business, accepted without receipts up to the daily amount.
What must the logbook record?
Opening and closing odometer readings for the year, and for each business trip the date, kilometres, destination and reason.
Does the rate change each year?
Yes, usually with the budget. Using a prior year's rate understates or overstates the claim.