Travel Allowance Queries?

For prompt, efficient service…

SARS
eLogbook 2022-2023

SARS eLogbook 2022-2023 Fixed Cost Table is provided for your convenience. Search the table for the allowed travel allowance claim costs. Filter by the “Value of Vehicle” column by entering the first, first two or first three digits of the relevant vehicle value. Last updated, 9 January 2023. Read more about claiming Travel Allowances here. View the SARS eLogbook 2022-23 here. The use of this tax table is subject to our disclaimer.

Rates per kilometre, which may be used in determining the allowable deduction for business travel against an allowance or advance where actual costs are not claimed, are determined by using the following table:

SARS Fixed Cost Table: March 2022-February 2023

Simplified Method

Where:
a. The provisions of section 8(1)(b)(iii) are applicable in respect of the recipient of an allowance or advance; and
b. No other compensation in the form of an additional allowance or reimbursement (other than for parking or toll fees) is payable by the employer to that recipient; that rate per kilometre is, at the recipient’s option, equal to 418 cents per kilometre.

Note:

Alternative Method

Where an allowance or advance is based on the actual distance travelled by the employee for business purposes, no tax is payable on an allowance paid by an employer to an employee up to the rate published on the SARS website www.sars.gov.za under Legal Counsel / Secondary Legislation / Income Tax Notices / Fixing of rate per kilometre in respect of motor vehicles, regardless of the vehicle’s value.

No fuel cost may be claimed if the employee has not borne the total cost of fuel used in the vehicle, and no maintenance cost may
be claimed if the employee has not borne the total cost of maintaining the vehicle (e.g. if the vehicle is covered by a
maintenance plan).
80% of the travelling allowance must be included in the employee’s remuneration to calculate PAYE. The percentage is reduced to 20% if the employer is satisfied that at least 80% of the motor vehicle usage for the tax year will be for business purposes.
The fixed cost must be reduced pro-rata if the vehicle is used for business purposes for less than a year.
The distance travelled during a tax year and the distance travelled for business purposes substantiated by a log book are used to determine the costs that may be claimed against a travelling allowance.

However, this alternative is not available if another compensation in the form of an allowance or reimbursement (other than for parking or toll fees) is received from the employer in respect of the vehicle.

Company Cars

Employees may also be entitled to claim a reduction on the fringe benefit for business mileage travelled in motor vehicles provided by an employer. An accurate record of mileage travelled is required to claim such a deduction. This logbook may also be used for this purpose. The exact minimum information as set out above is also required for company cars. For the rates for other tax years, please visit www.sars.gov.za or call the SARS Contact Centre on 0800 00 7277.