South Africa · Tax basics

South Africa: mileage, vehicle expenses and tax records

Business travel logbook

How the local rules work

SARS explains how business distance and odometer readings support a travel claim against a travel allowance. Self-employed business expense treatment should be assessed separately.

What to keep

Record opening and closing odometer readings for the tax year and the date, kilometres, origin, destination and reason for each business journey.

What the odometer message means

The app needs total vehicle distance, including personal driving, to estimate business use. Enter beginning and ending odometer readings for the same vehicle and reporting period. Missing total distance means the percentage is incomplete; it does not erase your recorded business trips.

Example · same vehicle, same period

Business distance12,000

Total distance15,000

Business use80%

80% business · 20% personal

12,000 ÷ 15,000 × 100 = 80%. Use miles or kilometres consistently. This is a usage ratio, not automatic permission to deduct 80% of every cost.

Avoid this mistake

A travel-allowance table is not automatically the correct method for a self-employed driver. A recorded trip also needs an eligible business purpose.

Prepare your records in Free Mile Tracker

Select your country and the correct reporting period.
Review each trip and distinguish business from personal driving.
Add dated odometer readings and keep supporting expense documents.
Export your records and compare them with platform statements before filing.

A business-use percentage helps organize mixed-use records. Whether it can be used for a deduction depends on South Africa’s rules and your filing method.

Official guidance

SARS: source for this guide

Source checked October 8, 2026. Confirm the applicable tax year on the official site before filing.