Free calculator · 2026/2027

Travel allowance and logbook

A reimbursive payment at or under the SARS cents-per-kilometre rate is left out of income. A fixed allowance uses the 2026/27 cost scale. With no allowance, section 23(m) leaves the deduction at zero.

495 cents per kilometre is the reimbursive rate. A fixed allowance needs the vehicle value and the total kilometres so the 2026/27 cost scale can be used.

Original cost including VAT, for the cost-scale band.

Leave at 0 if there is no allowance. Section 23(m) then leaves the deduction at zero.

Cost-scale claim

R 44 178,80

Taxable portion of the allowance R 5 821,20. Reimbursive rate R4.95 per km is not this claim.

Estimate only. Not tax advice and not a SARS assessment. Nothing here is filed. Get your exact figure from your bank statements.