SARS rate per kilometre table 2026/27
| Vehicle value (incl. VAT) | Fixed cost (R/yr) | Fuel (c/km) | Maintenance (c/km) |
|---|---|---|---|
| 0 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 | 126.1 |
| Over R920,000 | 237,679 | 220.1 | 126.9 |
How the claim works
- Fixed cost ÷ total km for the year = fixed cents per km.
- Add the fuel and maintenance cents per km (only if you paid them).
- Multiply the rate by your business kilometres. Travel between home and work is private.
- The claim can't exceed the allowance you received.
Logbook rules
SARS only allows the claim with a logbook showing the date, destination, reason and km of each business trip, plus opening and closing odometer readings for the year. Our TaxBot can explain what counts as business travel.
Frequently asked questions
What is the SARS rate per km for 2026/27?
The simplified rate for reimbursements without an allowance is set by SARS each year; for an allowance you use the deemed cost table above, which depends on the vehicle's value.
Is travel from home to work business travel?
No. Home to your normal place of work is private, unless your home is your main place of business (a home office that qualifies).
What if I don't keep a logbook?
Then you can't claim against the allowance, and the full allowance is taxed.
Last updated 2026-10-10. Sources: SARS rates of tax for individuals, medical tax credit rates, interest exemption, capital gains tax and the rate-per-kilometre schedule on sars.gov.za.