Deductions · 6 min

Travel Allowance & Logbook - SARS Claim Guide

If you receive a travel allowance or use your own vehicle for work, a logbook is the evidence. Home to a fixed office still does not count.15 April 2025Updated 27 September 2026 All articles

Who Can Claim a Travel Deduction?

You can claim if you: receive a travel allowance from your employer (code 3702 on IRP5), OR use your own vehicle for business travel and earn commission or trade income. Salaried employees who receive a company car/fuel card generally cannot claim - the employer claims the deduction. You cannot claim for travel between home and a fixed place of work (commuting). You CAN claim for travel between multiple work sites, client visits, and business errands.

Actual Cost Method (With Logbook)

Record every business trip: date, start/end odometer reading, destination, purpose, km driven. At year-end: calculate total business km ÷ total km = business-use %. Claim that % of: fuel, oil, maintenance, tyres, insurance, licence fees, finance charges, and wear-and-tear. SARS limits the vehicle cost used in that calculation — confirm the current year’s prescribed-rate table on sars.gov.za (do not use an old R245,056 figure from a previous decade). Example: 20,000 business km ÷ 30,000 total km = 67%. If qualifying vehicle costs = R120,000, the business slice is about R80,400.

Deemed Cost Method (No Logbook)

If you don't keep a logbook, SARS applies a simplified formula based on the value of your vehicle and current cost tables. SARS publishes these annually in the Government Gazette (Table 2 of Schedule 7). The deemed method typically produces a much smaller deduction than the actual cost method. It's most appropriate for low-mileage business use or if you couldn't maintain a logbook.

Tips for an Audit-Proof Logbook

Use a digital logbook app (TripLog, MileageTracker) - SARS accepts digital records. Record trips in real-time, not retrospectively. Include the purpose of each trip (e.g., 'Client meeting - ABC Corp, Sandton'). Record opening and closing odometer readings for 1 March and 28/29 February. Keep fuel and maintenance receipts separately - these support your actual cost claim. If SARS audits your travel claim, the logbook is your primary evidence.

Disclaimer: This is general guidance based on the South African Income Tax Act and published SARS Interpretation Notes as at the 2026/2027 year of assessment (1 March 2026 – 28 February 2027). It is not professional tax advice. Deductibility depends on your facts. Confirm current figures on sars.gov.za before you file.

Find the travel and vehicle claims in your bank statements

Upload bank statements. Taxzi flags lines that may qualify under SARS rules. Mixed shops stay out until you say what they were. You confirm every claim. This is guidance — not a filed return.

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