SARS rate guide
SARS Rate Per Kilometre 2025-26 (R4.76)
The 2025-26 SARS prescribed rate was R4.76 per kilometre. The current 2026-27 rate is R4.95 per km.
This 2025-26 SARS prescribed rate per kilometre guide covers the simplified method for South Africa business travel claims. The flat rate is tax-free up to 8,000 km per year without requiring a logbook.
At a glance
Country: South Africa
Tax year: 2025-26
Scenarios covered: 1
Primary rates
Business / Car: ZAR 4.76 per km
Official sources
2025-26 SARS mileage rates
Business / Car
Simplified rate per km (up to 8,000 km) (up to 8,000 km) · ZAR 4.76 per km
Source: SARS prescribed rate per kilometre 2025-26Use this rate for your next step
- Use the simplified rate for tax-free reimbursement claims up to 8,000 km per year during 2025-26.
- No logbook is required if this is your only travel compensation and business travel stays under the annual limit.
- For higher claims, use the cost-scale schedule which requires a logbook and detailed vehicle records.
Practical notes
SARS publishes the prescribed rate annually, effective from 1 March each year.
If your employer reimburses at a lower rate, you may claim the difference as a tax deduction.
Rate guide FAQ
What does the 2025-26 rate cover on this page?
This page covers the Business / Car for South Africa, based on the SARS source linked on this page.
Should I use the rate guide or the calculator?
Use the rate guide when you want the published reference rate and source context. Use the calculator when you want a total estimate based on distance, year, and scenario selection.
What records should I keep with the 2025-26 rate?
Keep trip date, destination, purpose, and distance records, plus any policy or filing notes that explain why this rate applies to the claim.
Is this the latest available year?
This is currently the only published year in the dataset for this country flow, so there is no prior-year comparison block yet.