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:

  1. As a fixed travel allowance included in monthly salary, or
  2. As a reimbursive travel payment based on actual kilometres travelled.

SARS-approved reimbursement rates per kilometre

Tax yearRate per kilometreMaximum tax-free distance
2025/2026R 4.84 / kmUp to 8 000 km per year
2024/2025R 4.84 / kmUp to 8 000 km per year
2023/2024R 4.18 / kmUp 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.