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SARS Travel Logbook Template and Rules (2026/27)

If you receive a travel allowance or claim business travel, SARS expects a proper logbook. Here is what it must contain, and a free template.

Updated 26 September 2026 · Tracker Prices South Africa

General information only, not tax advice. Check sars.gov.za or a tax practitioner for your situation.

Quick answer: For each business trip, record the date, distance, where you started and ended, and the business reason. Also record your odometer reading on 1 March and on the last day of February. The SARS prescribed rate for 2026/27 is R4.95 per business kilometre.

Download the free template

Download the logbook template (CSV, opens in Excel or Google Sheets)

SARS also publishes its own eLogbook on sars.gov.za. Any format is fine as long as it contains the information below.

What SARS requires

The 2026/27 rate per kilometre

From 1 March 2026 the SARS prescribed rate for reimbursive travel allowances is R4.95 per kilometre. SARS also publishes a cost-scale table based on vehicle value, used when you claim actual costs against a travel allowance.

AA rates per km vs SARS

The AA publishes vehicle-specific running-cost estimates through its rates calculator. These are useful for budgeting but are not tax rules: SARS uses its own prescribed rate and cost table.

Using a tracker as a digital logbook

Many trackers and fleet systems keep trip histories with dates, times and distances. You can use these reports to fill in your logbook; just add the business reason for each trip. See odometer and mileage.

FAQ

Common Questions

Do I need a logbook for SARS?+

Yes, if you want to claim business travel against a travel allowance or receive a reimbursive allowance, SARS expects a logbook.

What is the SARS rate per km for 2026?+

R4.95 per kilometre from 1 March 2026 for reimbursive travel allowances.

How long must I keep my logbook?+

At least five years.

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