Vehicle Reimbursement for Business Travel
In South Africa, employees who use their private vehicles for business purposes can receive a tax-free reimbursement per kilometre according to the rates published by the South African Revenue Service (SARS).
The reimbursement may be paid in two ways:
- As a fixed travel allowance included in monthly salary, or
- As a reimbursive travel payment based on actual kilometres travelled.
SARS-approved reimbursement rates per kilometre
| Tax year | Rate per kilometre | Maximum tax-free distance |
|---|---|---|
| 2025/2026 | R 4.84 / km | Up to 8 000 km per year |
| 2024/2025 | R 4.84 / km | Up to 8 000 km per year |
| 2023/2024 | R 4.18 / km | Up to 8 000 km per year |
Amounts exceeding 8 000 km or the prescribed rate become taxable and must be declared as part of income.
Employees are required to keep a logbook detailing the date, destination, purpose, and kilometres travelled.
💡 Motolog automatically calculates reimbursements based on SARS-approved rates and your recorded trips, generating compliant reports for accounting and tax submission.