Za Travel Allowance Tables

---
name: za-travel-allowance-tables
description: "Year-keyed South African travel allowance and logbook rate tables, covering five years of assessment (2023 to 2027). Contains the SARS fixed cost table used for the deemed-cost method (fixed cost, fuel cost and maintenance cost by vehicle value band) and the prescribed reimbursive rate per kilometre for each year. Use for any South African travel claim, logbook computation, deemed cost lookup, reimbursive travel allowance, code 3701, 3702 or 3703 question, or company car and business travel deduction, for the current year or a prior year."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/za-travel-allowance-tables"
  jurisdiction: "ZA"
  last_updated: "2026-09-03"
  reviewed_by: "Brandon Iverach"
---

# 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   superseded annexures for those years could not be retrieved.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 | 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 |

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 (deemed-cost method)

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)

| 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 |

_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._

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

| 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 |

_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._

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

| 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 |

_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._

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

| 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 |

_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._

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

| 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 |

_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._

---

## Section 3 — Prescribed reimbursive rate per kilometre

| 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 |

_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._

---

## 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.

## 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.

> Contributed by Brandon Iverach.

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

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-09-03. 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 `za-travel-allowance-tables` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/za-travel-allowance-tables. If neither is available, confirm every figure against the official source pages cited above before relying on it.