SARS Travel Deemed-Cost Table 2026/27
SARS Travel Deemed-Cost Table 2026/27
The fixed, fuel and maintenance costs SARS allows per vehicle value when you claim travel on the deemed-cost method. Effective 1 March 2026 to 28 February 2027. Plus the flat rate for the simple method.
Deemed cost by vehicle value (incl VAT)
| R0 to R115,000 | Fixed R38,344 p.a. / Fuel 132.9c per km / Maint 49.1c per km |
| R115,001 to R230,000 | Fixed R68,487 / Fuel 148.4c / Maint 61.4c |
| R230,001 to R345,000 | Fixed R98,689 / Fuel 161.2c / Maint 67.8c |
| R345,001 to R460,000 | Fixed R125,393 / Fuel 173.4c / Maint 74.0c |
| R460,001 to R575,000 | Fixed R152,097 / Fuel 185.5c / Maint 86.9c |
| R575,001 to R690,000 | Fixed R180,078 / Fuel 212.8c / Maint 102.0c |
| R690,001 to R805,000 | Fixed R208,106 / Fuel 216.5c / Maint 114.5c |
| R805,001 to R920,000 | Fixed R237,679 / Fuel 220.1c / Maint 126.9c |
| Exceeding R920,000 | Fixed R237,679 / Fuel 220.1c / Maint 126.9c |
Flat-rate (simplified) method
| Rate per km | R4.95 per km (up from R4.76 in 2025/26) |
| When it applies | Only where no other allowance or reimbursement is paid, other than parking and tolls |
PAYE on a travel allowance
| Included in remuneration for PAYE | 80% of the allowance |
| Reduced to 20% | If at least 80% of use is for business |
Guidance only -- not tax advice. Table effective 1 March 2026 to 28 February 2027 (the bands were restructured into R115,000 increments this year). A logbook is required to claim against an allowance. Verify at sars.gov.za.
Sources: SARS / National Treasury Budget 2026 Tax Guide · SARS Travel Logbook 2026/27
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