Deductions6 min read

Travel Allowance & Logbook — SARS Claim Guide

If you receive a travel allowance or use your own vehicle for work, a logbook could save you thousands in tax. Here's exactly how to do it.

Published 15 April 2025

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 depreciation (limited to vehicle cost of R245,056 for 2024/25, straight-line over 5 years). Example: 20,000 business km ÷ 30,000 total km = 67%. If total vehicle costs = R120,000, deduction = R80,000.

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 article is based on the South African Income Tax Act and published SARS Interpretation Notes as at the 2024/2025 tax year. It is provided for informational purposes only and does not constitute professional tax advice. Tax legislation changes periodically — consult a registered tax practitioner for advice on your specific situation.

Deductions