Travel Allowance Queries?

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eLogbook 2021-2022

SARS eLogbook 2021-2022 Fixed Cost Table. Search the table for the allowed travel allowance claim costs. Filter by the “Vehicle Value From” column by entering the first or first two digits of the relevant vehicle value. Last updated, 16 March 2022

Click this link for more information on travel allowances. View the relevant Government Gazette by clicking on this link. 

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SARS Fixed Cost Table: March 2021-February 2022


  • 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.