Travel Allowance Calculator South Africa

The simplified method uses a flat rate of R4.95 per business kilometre — no logbook is required, but the deduction is limited. The deemed cost method uses SARS cost tables based on your vehicle's value to calculate fixed costs, fuel and maintenance deductions, but requires a detailed logbook recording every trip.

A logbook is required for the deemed cost (actual cost) method. You must record each trip with the date, distance, and business purpose. For the simplified method at R4.95/km, a logbook is not strictly required but is recommended as SARS may request proof of business kilometres.

Business kilometres include travel between clients, travelling to different work sites, and trips for business purposes such as meetings or deliveries. Travel from home to your regular place of work (commuting) is NOT considered business travel and cannot be claimed.

No, you must choose one method for the entire tax year. You cannot switch between the simplified and deemed cost methods within the same year of assessment. Choose the method that gives you the larger deduction based on your circumstances.

If you do not keep a logbook, SARS will deem 80% of the travel allowance as private use and only allow a deduction on 20% of the allowance. This significantly reduces your tax benefit. Keeping a proper logbook is essential to maximise your deduction.

Your travel deduction is limited to the actual costs incurred for business travel. The deduction cannot exceed the travel allowance received from your employer. For the deemed cost method, the vehicle value used in the calculation is capped at the highest bracket in the SARS cost table.