The SARS fixed cost table and prescribed rate per kilometre, keyed by year of assessment 2023 to 2027, with the method for a deemed-cost travel claim.
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Accountant-authored. Written and published by Brandon Iverach, an accountant approved on OpenAccountants. Their licence number (SAIPA 18504 / SARS PR0025122) is published on their profile, so you can check it against the register yourself. General reference material, not advice on your specific facts; don't file, pay, or take a position on it without a professional reviewing your situation.
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The SARS fixed cost table and prescribed reimbursive rate, years of assessment 2023 to 2027. Data only: this file states the rates and where they come from. It does not set out how to apportion business kilometres or which claim method to use.
Verification status — checked 2 September 2026.
Confirmed against SARS, figure by figure:
- YoA 2027 fixed cost table — all 9 bands match SARS exactly.
- YoA 2027 reimbursive rate — SARS: 495 c/km. Matches.
- YoA 2025 fixed cost table — all 9 bands match SARS exactly.
- YoA 2025 reimbursive rate — SARS: 484 c/km. Matches.
Still to confirm — carried from the same reconciled source, but not independently re-checked:
- The YoA 2023, 2024 and 2026 fixed cost tables and reimbursive rates. SARS publishes only the current schedule and one archived revision at a stable URL; the superseded annexures for those years could not be retrieved.
SARS numbers a year of assessment by the calendar year in which it ends. The tax year runs 1 March to the last day of February. So the year of assessment ending 28 February 2027 is YoA 2027, and it is the year commonly written "2026/27".
Year of assessment labelling table (SARS numbers a year of assessment by the calendar year in which it ends)
| Year of assessment | Commonly written | Period |
|---|---|---|
| 2023 | 2022/23 | 1 March 2022 – 28 February 2023 |
| 2024 | 2023/24 | 1 March 2023 – 29 February 2024 |
| 2025 | 2024/25 | 1 March 2024 – 28 February 2025 |
| 2026 | 2025/26 | 1 March 2025 – 28 February 2026 |
| 2027 | 2026/27 | 1 March 2026 – 28 February 2027 |
Getting this wrong by one year is the single most common error in South African rate lookups. Every table below is keyed by year of assessment.
This file covers, for each year of assessment 2023-2027:
Not covered here: whether a logbook is required, how to apportion business versus private kilometres, the 80/20 PAYE inclusion on a travel allowance, or the interaction with codes 3701/3702/3703. Those are computation rules.
Fuel and maintenance are stated in cents per kilometre, as SARS publishes them. Fixed cost is an annual rand amount. The band is set by the determined value of the vehicle.
Fixed cost table — YoA 2023 (2022/23) (Source: SARS Fixed Cost Table, YoA 2023, published under Income Tax Act s 8(1)(b)(iii) as PAYE-GEN-01-G03-A01. Annexure for this year not retrievable; not independently confirmed.)
| Determined value of vehicle | Fixed cost (per year) | Fuel cost | Maintenance cost |
|---|---|---|---|
| 0 – 95,000 | R29,504 | 141.6 c/km | 45.0 c/km |
| 95,001 – 190,000 | R52,226 | 158.1 c/km | 56.3 c/km |
| 190,001 – 285,000 | R75,039 | 171.8 c/km | 62.0 c/km |
| 285,001 – 380,000 | R95,086 | 184.7 c/km | 67.7 c/km |
| 380,001 – 475,000 | R115,140 | 197.4 c/km | 79.4 c/km |
| 475,001 – 570,000 | R136,366 | 226.6 c/km | 93.2 c/km |
| 570,001 – 665,000 | R157,564 | 234.2 c/km | 115.6 c/km |
| exceeding 665,000 | R157,564 | 234.2 c/km | 115.6 c/km |
Fixed cost table — YoA 2024 (2023/24) (Source: SARS Fixed Cost Table, YoA 2024, published under Income Tax Act s 8(1)(b)(iii) as PAYE-GEN-01-G03-A01. Annexure for this year not retrievable; not independently confirmed.)
| Determined value of vehicle | Fixed cost (per year) | Fuel cost | Maintenance cost |
|---|---|---|---|
| 0 – 100,000 | R33,760 | 141.0 c/km | 43.6 c/km |
| 100,001 – 200,000 | R60,329 | 157.5 c/km | 54.6 c/km |
| 200,001 – 300,000 | R86,958 | 171.2 c/km | 60.1 c/km |
| 300,001 – 400,000 | R110,554 | 184.0 c/km | 65.6 c/km |
| 400,001 – 500,000 | R134,150 | 196.8 c/km | 77.0 c/km |
| 500,001 – 600,000 | R158,856 | 225.7 c/km | 90.4 c/km |
| 600,001 – 700,000 | R183,611 | 233.4 c/km | 112.2 c/km |
| exceeding 700,000 | R183,611 | 233.4 c/km | 112.2 c/km |
Fixed cost table — YoA 2025 (2024/25) (Source: SARS Fixed Cost Table, YoA 2025, published under Income Tax Act s 8(1)(b)(iii) as PAYE-GEN-01-G03-A01. Confirmed 2026-09-02 against PAYE-GEN-01-G03-A01, Revision 17, effective 29 February 2024 — all 9 bands.)
| Determined value of vehicle | Fixed cost (per year) | Fuel cost | Maintenance cost |
|---|---|---|---|
| 0 – 100,000 | R34,480 | 151.7 c/km | 46.0 c/km |
| 100,001 – 200,000 | R61,770 | 169.4 c/km | 57.6 c/km |
| 200,001 – 300,000 | R89,119 | 184.0 c/km | 63.5 c/km |
| 300,001 – 400,000 | R113,436 | 197.9 c/km | 69.3 c/km |
| 400,001 – 500,000 | R137,752 | 211.8 c/km | 81.5 c/km |
| 500,001 – 600,000 | R163,178 | 243.0 c/km | 95.6 c/km |
| 600,001 – 700,000 | R188,653 | 247.1 c/km | 107.3 c/km |
| 700,001 – 800,000 | R215,447 | 251.2 c/km | 118.9 c/km |
| exceeding 800,000 | R215,447 | 251.2 c/km | 118.9 c/km |
Fixed cost table — YoA 2026 (2025/26) (Source: SARS Fixed Cost Table, YoA 2026, published under Income Tax Act s 8(1)(b)(iii) as PAYE-GEN-01-G03-A01. Annexure for this year not retrievable; not independently confirmed.)
| Determined value of vehicle | Fixed cost (per year) | Fuel cost | Maintenance cost |
|---|---|---|---|
| 0 – 100,000 | R33,940 | 146.7 c/km | 47.4 c/km |
| 100,001 – 200,000 | R60,688 | 163.8 c/km | 59.3 c/km |
| 200,001 – 300,000 | R87,497 | 177.9 c/km | 65.4 c/km |
| 300,001 – 400,000 | R111,273 | 191.4 c/km | 71.4 c/km |
| 400,001 – 500,000 | R135,048 | 204.8 c/km | 83.9 c/km |
| 500,001 – 600,000 | R159,934 | 234.9 c/km | 98.5 c/km |
| 600,001 – 700,000 | R184,867 | 238.9 c/km | 110.5 c/km |
| 700,001 – 800,000 | R211,121 | 242.9 c/km | 122.5 c/km |
| exceeding 800,000 | R211,121 | 242.9 c/km | 122.5 c/km |
Fixed cost table — YoA 2027 (2026/27) (Source: SARS Fixed Cost Table, YoA 2027, published under Income Tax Act s 8(1)(b)(iii) as PAYE-GEN-01-G03-A01. Confirmed 2026-09-02 against PAYE-GEN-01-G03-A01, Revision 19, effective 1 March 2026 — all 9 bands.)
| Determined value of vehicle | Fixed cost (per year) | Fuel cost | Maintenance cost |
|---|---|---|---|
| 0 – 115,000 | R38,344 | 132.9 c/km | 49.1 c/km |
| 115,001 – 230,000 | R68,487 | 148.4 c/km | 61.4 c/km |
| 230,001 – 345,000 | R98,689 | 161.2 c/km | 67.8 c/km |
| 345,001 – 460,000 | R125,393 | 173.4 c/km | 74.0 c/km |
| 460,001 – 575,000 | R152,097 | 185.5 c/km | 86.9 c/km |
| 575,001 – 690,000 | R180,078 | 212.8 c/km | 102.0 c/km |
| 690,001 – 805,000 | R208,106 | 216.5 c/km | 114.5 c/km |
| 805,001 – 920,000 | R237,679 | 220.1 c/km | 126.1 c/km |
| exceeding 920,000 | R237,679 | 220.1 c/km | 126.9 c/km |
Prescribed reimbursive rate per kilometre (Source: SARS Rate per Kilometre Schedule, PAYE-GEN-01-G03-A01, para 1.4 (simplified method), linked from https://www.sars.gov.za/tax-rates/employers/subsistence-allowances-and-advances/. YoA 2027 (495 c/km) and YoA 2025 (484 c/km) confirmed 2026-09-02 against Revisions 19 and 17 respectively. YoA 2023, 2024 and 2026 not independently confirmed — those annexures are superseded and no longer published at a stable URL.)
| YoA | Rate per kilometre | Effective from |
|---|---|---|
| 2023 (2022/23) | R4.18 | 1 March 2022 |
| 2024 (2023/24) | R4.64 | 1 March 2023 |
| 2025 (2024/25) | R4.84 | 1 March 2024 |
| 2026 (2025/26) | R4.76 | 1 March 2025 |
| 2027 (2026/27) | R4.95 | 1 March 2026 |
What breaks when the order is wrong. Applying the business-kilometre ratio before apportioning the fixed cost double-counts the reduction. Taking fuel cost where the employer bore it overstates the claim outright. And carrying a prior year's band structure forward puts the taxpayer in the wrong row before any arithmetic starts.
General reference only. This file is general tax reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status or local procedures. Do not rely on it to file, pay, amend or take a tax position without review by a qualified professional in South Africa.
SARS Rate per Kilometre Schedule, PAYE-GEN-01-G03-A01 — https://www.sars.gov.za/wp-content/uploads/Docs/PAYE/Tables/tables2026/PAYE-GEN-01-G03-A01-Rate-per-Kilometre-Schedule-External-Annexure.pdf (YoA 2027 rev 19 and YoA 2025 rev 17 confirmed 2 September 2026). Income Tax Act 58 of 1962 s 8(1)(b)(ii) and s 8(1)(b)(iii).
Contributed by Brandon Iverach, SAIPA 18504 / SARS PR0025122.
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