Travel Allowance And Logbook Rate Tables 2023 To 2027

---
name: travel-allowance-and-logbook-rate-tables-2023-to-2027
description: "The SARS fixed cost table and prescribed rate per kilometre, keyed by year of assessment 2023 to 2027, with the method for a deemed-cost travel claim."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/travel-allowance-and-logbook-rate-tables-2023-to-2027"
  jurisdiction: "ZA"
  last_updated: "2026-09-02"
  reviewed_by: "Brandon Iverach"
---

# South Africa — Travel Allowance and Logbook Rate Tables

## South Africa — Travel Allowance and Logbook Rate Tables

The SARS fixed cost table and prescribed reimbursive rate, years of assessment
2023 to 2027. Data only: this file states the rates and where they come from. It
does not set out how to apportion business kilometres or which claim method to use.

> **Verification status — checked 2 September 2026.**
>
> Confirmed against SARS, figure by figure:
>
> - **YoA 2027 fixed cost table** — all 9 bands match SARS exactly.
> - **YoA 2027 reimbursive rate** — SARS: 495 c/km. Matches.
> - **YoA 2025 fixed cost table** — all 9 bands match SARS exactly.
> - **YoA 2025 reimbursive rate** — SARS: 484 c/km. Matches.
>
> **Still to confirm** — carried from the same reconciled source, but not
> independently re-checked:
>
> - The **YoA 2023, 2024 and 2026** fixed cost tables and reimbursive rates. SARS
>   publishes only the current schedule and one archived revision at a stable URL; the
>   superseded annexures for those years could not be retrieved.

## How South African years of assessment are labelled

SARS numbers a year of assessment by the calendar year in which it **ends**. The tax
year runs 1 March to the last day of February. So the year of assessment ending
28 February 2027 is **YoA 2027**, and it is the year commonly written "2026/27".

**Year of assessment labelling table**  _(SARS numbers a year of assessment by the calendar year in which it ends)_

| Year of assessment | Commonly written | Period |
| --- | --- | --- |
| 2023 | 2022/23 | 1 March 2022 – 28 February 2023 |
| 2024 | 2023/24 | 1 March 2023 – 29 February 2024 |
| 2025 | 2024/25 | 1 March 2024 – 28 February 2025 |
| 2026 | 2025/26 | 1 March 2025 – 28 February 2026 |
| 2027 | 2026/27 | 1 March 2026 – 28 February 2027 |

## How South African years of assessment are labelled

Getting this wrong by one year is the single most common error in South African rate
lookups. Every table below is keyed by **year of assessment**.

## Section 1 — Scope

This file covers, for each year of assessment 2023-2027:

- The **fixed cost table** (s 8(1)(b)(iii)) — fixed cost, fuel cost and maintenance
  cost by determined value of the vehicle, used for the deemed-cost travel claim
- The **prescribed reimbursive rate per kilometre** (s 8(1)(b)(ii))

Not covered here: whether a logbook is required, how to apportion business versus
private kilometres, the 80/20 PAYE inclusion on a travel allowance, or the
interaction with codes 3701/3702/3703. Those are computation rules.

## Section 2 — Fixed cost table ([SARS Rate per Kilometre Schedule, PAYE-GEN-01-G03-A01](https://www.sars.gov.za/wp-content/uploads/Docs/PAYE/Tables/tables2026/PAYE-GEN-01-G03-A01-Rate-per-Kilometre-Schedule-External-Annexure.pdf))

Fuel and maintenance are stated in **cents per kilometre**, as SARS publishes them.
Fixed cost is an annual rand amount. The band is set by the **determined value** of
the vehicle.

### Year of assessment 2023 (2022/23)

**Fixed cost table — YoA 2023 (2022/23)**  _(Source: SARS Fixed Cost Table, YoA 2023, published under Income Tax Act s 8(1)(b)(iii) as PAYE-GEN-01-G03-A01. Annexure for this year not retrievable; not independently confirmed.)_

| Determined value of vehicle | Fixed cost (per year) | Fuel cost | Maintenance cost |
| --- | --- | --- | --- |
| 0 – 95,000 | R29,504 | 141.6 c/km | 45.0 c/km |
| 95,001 – 190,000 | R52,226 | 158.1 c/km | 56.3 c/km |
| 190,001 – 285,000 | R75,039 | 171.8 c/km | 62.0 c/km |
| 285,001 – 380,000 | R95,086 | 184.7 c/km | 67.7 c/km |
| 380,001 – 475,000 | R115,140 | 197.4 c/km | 79.4 c/km |
| 475,001 – 570,000 | R136,366 | 226.6 c/km | 93.2 c/km |
| 570,001 – 665,000 | R157,564 | 234.2 c/km | 115.6 c/km |
| exceeding 665,000 | R157,564 | 234.2 c/km | 115.6 c/km |

### Year of assessment 2024 (2023/24)

**Fixed cost table — YoA 2024 (2023/24)**  _(Source: SARS Fixed Cost Table, YoA 2024, published under Income Tax Act s 8(1)(b)(iii) as PAYE-GEN-01-G03-A01. Annexure for this year not retrievable; not independently confirmed.)_

| Determined value of vehicle | Fixed cost (per year) | Fuel cost | Maintenance cost |
| --- | --- | --- | --- |
| 0 – 100,000 | R33,760 | 141.0 c/km | 43.6 c/km |
| 100,001 – 200,000 | R60,329 | 157.5 c/km | 54.6 c/km |
| 200,001 – 300,000 | R86,958 | 171.2 c/km | 60.1 c/km |
| 300,001 – 400,000 | R110,554 | 184.0 c/km | 65.6 c/km |
| 400,001 – 500,000 | R134,150 | 196.8 c/km | 77.0 c/km |
| 500,001 – 600,000 | R158,856 | 225.7 c/km | 90.4 c/km |
| 600,001 – 700,000 | R183,611 | 233.4 c/km | 112.2 c/km |
| exceeding 700,000 | R183,611 | 233.4 c/km | 112.2 c/km |

### Year of assessment 2025 (2024/25)

**Fixed cost table — YoA 2025 (2024/25)**  _(Source: SARS Fixed Cost Table, YoA 2025, published under Income Tax Act s 8(1)(b)(iii) as PAYE-GEN-01-G03-A01. Confirmed 2026-09-02 against PAYE-GEN-01-G03-A01, Revision 17, effective 29 February 2024 — all 9 bands.)_

| Determined value of vehicle | Fixed cost (per year) | Fuel cost | Maintenance cost |
| --- | --- | --- | --- |
| 0 – 100,000 | R34,480 | 151.7 c/km | 46.0 c/km |
| 100,001 – 200,000 | R61,770 | 169.4 c/km | 57.6 c/km |
| 200,001 – 300,000 | R89,119 | 184.0 c/km | 63.5 c/km |
| 300,001 – 400,000 | R113,436 | 197.9 c/km | 69.3 c/km |
| 400,001 – 500,000 | R137,752 | 211.8 c/km | 81.5 c/km |
| 500,001 – 600,000 | R163,178 | 243.0 c/km | 95.6 c/km |
| 600,001 – 700,000 | R188,653 | 247.1 c/km | 107.3 c/km |
| 700,001 – 800,000 | R215,447 | 251.2 c/km | 118.9 c/km |
| exceeding 800,000 | R215,447 | 251.2 c/km | 118.9 c/km |

### Year of assessment 2026 (2025/26)

**Fixed cost table — YoA 2026 (2025/26)**  _(Source: SARS Fixed Cost Table, YoA 2026, published under Income Tax Act s 8(1)(b)(iii) as PAYE-GEN-01-G03-A01. Annexure for this year not retrievable; not independently confirmed.)_

| Determined value of vehicle | Fixed cost (per year) | Fuel cost | Maintenance cost |
| --- | --- | --- | --- |
| 0 – 100,000 | R33,940 | 146.7 c/km | 47.4 c/km |
| 100,001 – 200,000 | R60,688 | 163.8 c/km | 59.3 c/km |
| 200,001 – 300,000 | R87,497 | 177.9 c/km | 65.4 c/km |
| 300,001 – 400,000 | R111,273 | 191.4 c/km | 71.4 c/km |
| 400,001 – 500,000 | R135,048 | 204.8 c/km | 83.9 c/km |
| 500,001 – 600,000 | R159,934 | 234.9 c/km | 98.5 c/km |
| 600,001 – 700,000 | R184,867 | 238.9 c/km | 110.5 c/km |
| 700,001 – 800,000 | R211,121 | 242.9 c/km | 122.5 c/km |
| exceeding 800,000 | R211,121 | 242.9 c/km | 122.5 c/km |

### Year of assessment 2027 (2026/27)

**Fixed cost table — YoA 2027 (2026/27)**  _(Source: SARS Fixed Cost Table, YoA 2027, published under Income Tax Act s 8(1)(b)(iii) as PAYE-GEN-01-G03-A01. Confirmed 2026-09-02 against PAYE-GEN-01-G03-A01, Revision 19, effective 1 March 2026 — all 9 bands.)_

| Determined value of vehicle | Fixed cost (per year) | Fuel cost | Maintenance cost |
| --- | --- | --- | --- |
| 0 – 115,000 | R38,344 | 132.9 c/km | 49.1 c/km |
| 115,001 – 230,000 | R68,487 | 148.4 c/km | 61.4 c/km |
| 230,001 – 345,000 | R98,689 | 161.2 c/km | 67.8 c/km |
| 345,001 – 460,000 | R125,393 | 173.4 c/km | 74.0 c/km |
| 460,001 – 575,000 | R152,097 | 185.5 c/km | 86.9 c/km |
| 575,001 – 690,000 | R180,078 | 212.8 c/km | 102.0 c/km |
| 690,001 – 805,000 | R208,106 | 216.5 c/km | 114.5 c/km |
| 805,001 – 920,000 | R237,679 | 220.1 c/km | 126.1 c/km |
| exceeding 920,000 | R237,679 | 220.1 c/km | 126.9 c/km |

## Section 3 — Prescribed reimbursive rate per kilometre ([SARS, PAYE-GEN-01-G03-A01 para 1.4](https://www.sars.gov.za/wp-content/uploads/Docs/PAYE/Tables/tables2026/PAYE-GEN-01-G03-A01-Rate-per-Kilometre-Schedule-External-Annexure.pdf))

**Prescribed reimbursive rate per kilometre**  _(Source: SARS Rate per Kilometre Schedule, PAYE-GEN-01-G03-A01, para 1.4 (simplified method), linked from https://www.sars.gov.za/tax-rates/employers/subsistence-allowances-and-advances/. YoA 2027 (495 c/km) and YoA 2025 (484 c/km) confirmed 2026-09-02 against Revisions 19 and 17 respectively. YoA 2023, 2024 and 2026 not independently confirmed — those annexures are superseded and no longer published at a stable URL.)_

| YoA | Rate per kilometre | Effective from |
| --- | --- | --- |
| 2023 (2022/23) | R4.18 | 1 March 2022 |
| 2024 (2023/24) | R4.64 | 1 March 2023 |
| 2025 (2024/25) | R4.84 | 1 March 2024 |
| 2026 (2025/26) | R4.76 | 1 March 2025 |
| 2027 (2026/27) | R4.95 | 1 March 2026 |

## Section 4 — Edge cases and traps

- **The rate can go down.** The reimbursive rate fell from R4.84 (YoA 2025) to R4.76
  (YoA 2026) before rising again. A table that only ever increases is wrong.
- 🔴 **The open top band does NOT always repeat the band below it.** It does in
  YoA 2025 — all three columns identical, confirmed against SARS. It does **not** in
  YoA 2027, where SARS gives the open band a maintenance cost of 126.9 c/km against
  126.1 c/km for the band below, with fixed cost and fuel unchanged. Never "tidy" a
  top band to match the one beneath it — read the schedule for that year. This is a
  known trap: an earlier transcription of the YoA 2027 table was "corrected" from
  126.9 to 126.1 on exactly that false assumption.
- **Fixed cost is apportioned** where the vehicle is used for part of a year.
- **Determined value, not market value**, sets the band.
- **Band widths changed in YoA 2027.** Bands moved from R100,000 steps to R115,000
  steps. Do not carry a prior-year band structure forward.

## The method, step by step

1. **Establish the vehicle's determined value first.** Not market value, not the trade-in
   price — the determined value as defined in the schedule. It sets which band you are in,
   and every other figure follows from it.
2. **Pick the table for the correct year of assessment.** The bands themselves change, not
   just the amounts: the YoA 2027 table moved from R100,000 steps to R115,000 steps. Reading
   the right value out of the wrong year's band structure is the easiest error here.
3. **Read all three figures off the same row** — fixed cost, fuel, maintenance. Do not
   assume a row duplicates the one above it, including the open top band.
4. **Apportion the fixed cost where the vehicle was not held for the full year**, in the
   ratio the period of use bears to 365 days. Fuel and maintenance are per kilometre and
   are not apportioned.
5. **Apply fuel and maintenance only where the taxpayer actually bore that cost.** If the
   employer paid for fuel, the fuel cost falls away; the same for maintenance.
6. **Then, and only then, apply business kilometres from the logbook.** No logbook, no
   claim — the deemed-cost method still requires the record of business travel.

**What breaks when the order is wrong.** Applying the business-kilometre ratio before
apportioning the fixed cost double-counts the reduction. Taking fuel cost where the employer
bore it overstates the claim outright. And carrying a prior year's band structure forward
puts the taxpayer in the wrong row before any arithmetic starts.

## Section 5 — Self-checks

1. **Top-band check — read, do not infer.** The open top band usually repeats the
   band below on all three columns, but not always (YoA 2027 breaks it). Where the
   two differ, confirm against that year's published schedule rather than assuming
   a transcription error in either direction.
2. **Band continuity.** Each band floor equals the previous band ceiling.
3. **Year check.** Rates are keyed to the year of assessment, and the reimbursive
   rate changes on 1 March.

## Disclaimer

> **General reference only.** This file is general tax reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status or local procedures. Do not rely on it to file, pay, amend or take a tax position without review by a qualified professional in South Africa.

## Sources

SARS Rate per Kilometre Schedule, PAYE-GEN-01-G03-A01 — https://www.sars.gov.za/wp-content/uploads/Docs/PAYE/Tables/tables2026/PAYE-GEN-01-G03-A01-Rate-per-Kilometre-Schedule-External-Annexure.pdf (YoA 2027 rev 19 and YoA 2025 rev 17 confirmed 2 September 2026). Income Tax Act 58 of 1962 s 8(1)(b)(ii) and s 8(1)(b)(iii).

> Contributed by Brandon Iverach, SAIPA 18504 / SARS PR0025122.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-09-02. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `travel-allowance-and-logbook-rate-tables-2023-to-2027` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/travel-allowance-and-logbook-rate-tables-2023-to-2027. If neither is available, confirm every figure against the official source pages cited above before relying on it.