Travel Allowance Queries?
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SARS Fixed Cost Table 2021 to 2022
|Vehicke Value From incl. VAT - ZAR||Vehicke Value To incl. VAT - ZAR||Fixed cost -ZAR p.a.||Fuel cost - ZAR/km||Maint. cost ZAR/km|
- Vehicle value above ZAR 665.000 is unlimited. ZAR 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).
- If the claimant used more than one vehicle during the year, the claimant should keep a separate logbook for each vehicle.
- SARS uses both the actual distance travelled during a tax year, and the distance travelled for business purposes (substantiated by a logbook) to determine the allowed costs claimed against a travel allowance.