SARS rate guide
SARS Rate Per Kilometre 2026-27 (R4.95)
The SARS prescribed rate for 2026-27 is R4.95 per kilometre for business travel claims. Tax-free up to 8,000 km per year.
This 2026-27 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: 2026-27
Scenarios covered: 1
Primary rates
Business / Car: ZAR 4.95 per km
Official sources
2026-27 SARS mileage rates
Business / Car
Simplified rate per km (up to 8,000 km) (up to 8,000 km) · ZAR 4.95 per km
Source: SARS prescribed rate per kilometre 2026-27Year-over-year comparison
Business / Car
Simplified rate per km (up to 8,000 km): up ZAR 0.19 per km
Use this rate for your next step
- Use the simplified rate for tax-free reimbursement claims up to 8,000 km per year during 2026-27.
- 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 2026-27 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 2026-27 rate?
Keep trip date, destination, purpose, and distance records, plus any policy or filing notes that explain why this rate applies to the claim.
How does 2026-27 compare with 2025-26?
Use the year-over-year comparison section on this page to see whether the rate changed from 2025-26 and whether the tier structure stayed the same.