SARS Fixed Cost Table: March 2021-February 2022
Note:
- Vehicle value above R 665.000 is unlimited. R 9.999.999 is an arbitrary number used in the floating-point table column.
- The claimant can not claim fuel costs if he/she has not borne the total cost of fuel used in the vehicle.
- The claimant can not claim maintenance cost if he/she has not paid the total cost of maintaining the vehicle (e.g. if a maintenance plan covers the vehicle’s maintenance).
- The fixed cost must be reduced on a pro-rata basis if the vehicle is used for business purposes for less than a full year. The actual distance travelled during a tax year and the distance travelled for business purposes substantiated by a log book are used to determine the costs which may be claimed against a travelling allowance.
- If the claimant used more than one vehicle during the year, the claimant should keep a separate logbook for each vehicle.