SARS Travel Logbook: What to Record and the R4.95 per Kilometre Rate
Short answer: A SARS logbook records each business trip: the date, the distance, the destination and the purpose, with opening and closing odometer readings. From 01/03/2026 SARS's simplified rate is R4.95 per kilometre, where you get no other allowance or reimbursement.
Check before you rely on this: we confirmed the R4.95 per kilometre simplified rate and the logbook contents from SARS pages. We did not read the 2026/27 fixed cost table (used for the actual cost method), so check it in the SARS eLogbook PDF. The 2025/26 logbook said that without opening and closing odometer readings you cannot claim a deduction. Confirm that the 2026/27 version still says so.
What each trip needs
- The date.
- The distance travelled.
- The destination.
- The business purpose.
Alongside the trips you need the odometer reading at the start and end of the year, and your total kilometres, so that your business share can be worked out.
The simplified rate
If you are reimbursed for business kilometres and receive no other allowance or reimbursement apart from parking and toll fees, SARS's simplified rate from 01/03/2026 is R4.95 per kilometre. A logbook is still required.
Do I have to keep a logbook?
To claim business travel you need a record that supports your business kilometres. SARS's logbook is the standard way to do it.
How Tax Pig does this on WhatsApp
- Fuel slips and odometer readings become a SARS style travel logbook.
- Send the odometer reading by saying "km 148230".
- Ask for your logbook or trips at any time.
Frequently asked questions
Can I keep the logbook on my phone?
Yes, as long as the record is complete and can be produced when SARS asks for it. Check SARS's conditions for electronic records.
What about travel to and from work?
Normal travel between home and your regular workplace is private travel.
Which rate applies if I use actual costs?
The fixed cost table in the SARS eLogbook. We have not summarised it here.
Sources
Related guides
General information, not tax advice. Check your own situation with SARS or a registered tax practitioner.
