SARS Travel Logbook Guide (2026)
Maintaining a proper travel logbook is essential for claiming travel expense deductions on your tax return in South Africa. SARS requires detailed records of business travel to support deduction claims. This comprehensive 2026 guide covers everything you need to know about SARS travel logbook requirements and best practices.
What Is a Travel Logbook?
Understanding Travel Logbooks
Definition:
- Detailed record of vehicle travel
- Business vs. private use
- Required for travel expense claims
- Must meet SARS requirements
Purpose:
- Support travel expense deductions
- Prove business use of vehicle
- Calculate deductible portion
- Comply with SARS requirements
When Required:
- Claiming travel expenses
- Using vehicle for business
- Receiving travel allowance
- Claiming vehicle expenses
Who Needs a Travel Logbook?
Mandatory Requirements
You Must Keep a Logbook If:
- You receive a travel allowance
- You claim vehicle expenses
- You use a vehicle for business
- You want to claim travel deductions
Specific Situations:
- Employees with travel allowances
- Self-employed with vehicle expenses
- Business owners using vehicles
- Contractors with travel expenses
When Not Required
You May Not Need a Logbook If:
- Using fixed travel rate (if available)
- No travel allowance received
- Not claiming travel expenses
- Using alternative method
Logbook Requirements
What Must Be Recorded
Essential Information:
For Each Trip:
- Date of travel
- Starting odometer reading
- Ending odometer reading
- Total kilometers traveled
- Purpose of trip (business/private)
- Destination
- Business reason
Additional Details:
- Route taken (if relevant)
- Client/customer visited
- Business activity conducted
- Any other relevant information
Logbook Format
Physical Logbook:
- Book or notebook
- Organized by date
- Clear entries
- Easy to read
Digital Logbook:
- Spreadsheet
- App-based
- Electronic records
- Backed up regularly
SARS Requirements:
- Clear and legible
- Organized chronologically
- Complete information
- Available for inspection
How to Maintain a Logbook
Daily Recording
Best Practice:
- Record trips immediately
- Don't rely on memory
- Be consistent
- Record all trips
What to Record:
- Every business trip
- Odometer readings
- Purpose of trip
- Business details
- Any relevant information
Weekly/Monthly Review
Regular Tasks:
- Review entries
- Ensure completeness
- Calculate totals
- Verify accuracy
- Organize records
Annual Summary
Year-End Tasks:
- Total business kilometers
- Total private kilometers
- Calculate percentages
- Prepare for tax return
- Keep for records
Calculating Business Use Percentage
Basic Calculation
Formula:
- Business kilometers ÷ Total kilometers × 100
- Gives business use percentage
- Used to calculate deductible expenses
- Must be accurate
Example:
- Total kilometers: 20,000
- Business kilometers: 12,000
- Business use: 12,000 ÷ 20,000 × 100 = 60%
- Can claim 60% of vehicle expenses
What Counts as Business Travel
Qualifying Business Travel:
- Travel to clients/customers
- Travel between business locations
- Travel for business meetings
- Travel for business errands
- Travel for business purposes
Not Qualifying:
- Travel to regular workplace
- Private travel
- Personal errands
- Commuting (usually)
- Non-business travel
Travel Allowance vs. Actual Expenses
Travel Allowance
How It Works:
- Employer pays travel allowance
- Taxed at source
- Can claim deduction if logbook kept
- Based on business use
Calculation:
- Travel allowance received
- Less: Deductible portion (based on logbook)
- Taxable amount determined
- May result in refund
Actual Expenses Method
How It Works:
- Claim actual vehicle expenses
- Based on business use percentage
- Requires detailed records
- More complex calculation
Expenses You Can Claim:
- Fuel costs
- Maintenance and repairs
- Insurance
- License and registration
- Depreciation (if applicable)
- Interest on vehicle finance
Logbook Best Practices
Accuracy
Important:
- Record accurately
- Don't estimate
- Be honest
- Support with evidence
Tips:
- Record immediately
- Don't backdate
- Be consistent
- Verify odometer readings
Completeness
Ensure:
- All business trips recorded
- All required information included
- No gaps in records
- Complete documentation
Organization
Keep Organized:
- Chronological order
- Easy to find entries
- Well-maintained
- Accessible for review
Retention
Keep Records:
- For at least 5 years
- In safe place
- Accessible if needed
- For SARS inspection
Common Logbook Mistakes
Mistakes to Avoid
Incomplete Records:
- Missing information
- Incomplete entries
- Gaps in records
- Insufficient detail
Inaccurate Records:
- Estimated kilometers
- Incorrect odometer readings
- Wrong dates
- Inaccurate calculations
Poor Organization:
- Disorganized records
- Hard to read
- Missing entries
- Difficult to verify
Late Recording:
- Recording weeks later
- Relying on memory
- Inaccurate information
- Missing trips
Digital Logbook Options
Spreadsheet Logbook
Advantages:
- Easy to maintain
- Automatic calculations
- Easy to organize
- Can print for records
Setup:
- Create spreadsheet
- Include all required fields
- Use formulas for calculations
- Keep backups
Logbook Apps
Available Apps:
- Various logbook apps
- Mobile-friendly
- Automatic tracking
- Easy to use
Features:
- GPS tracking
- Automatic recording
- Easy reporting
- Cloud backup
Considerations:
- Verify SARS acceptance
- Ensure compliance
- Keep backups
- Test reliability
Travel Expense Claims
What You Can Claim
Vehicle Expenses (if using actual expenses):
- Fuel
- Maintenance
- Repairs
- Insurance
- License
- Depreciation
- Finance charges
Other Travel Expenses:
- Accommodation (if away from home)
- Meals (if away from home)
- Parking fees
- Toll fees
- Other business travel costs
Calculation Method
Step 1: Calculate Business Use
- Use logbook percentage
- Based on kilometers
- Accurate calculation
- Support with logbook
Step 2: Apply to Expenses
- Total vehicle expenses
- Multiply by business use %
- Deductible amount
- Claim on return
SARS Verification
Logbook Inspection
SARS May Request:
- View your logbook
- Verify entries
- Check calculations
- Verify business use
Be Prepared:
- Keep logbook accessible
- Ensure it's complete
- Support with evidence
- Answer questions
Supporting Documentation
Keep:
- Fuel receipts
- Maintenance invoices
- Insurance documents
- Other vehicle expenses
- Supporting logbook entries
Frequently Asked Questions
How detailed must my logbook be?
Your logbook must include date, odometer readings, kilometers, purpose, and destination for each business trip. More detail is better.
Can I use a digital logbook?
Yes, digital logbooks are acceptable if they meet SARS requirements and can be produced for inspection.
What if I forget to record a trip?
Record it as soon as you remember with an explanation. Don't estimate - use actual information if available.
How long must I keep my logbook?
Keep logbooks for at least 5 years after the tax year, as SARS can audit returns up to 5 years later.
Can I claim travel to my regular workplace?
Generally no, commuting to your regular workplace is usually not deductible. Business travel is different from commuting.
What if my employer doesn't require a logbook?
You still need a logbook if you want to claim travel expense deductions on your tax return, regardless of employer requirements.
Can I estimate my business kilometers?
No, you should record actual kilometers. Estimates may not be accepted by SARS and could result in disallowed deductions.
Conclusion
Maintaining a proper travel logbook is essential for claiming travel expense deductions in South Africa. By recording trips accurately, keeping complete records, and following SARS requirements, you can support your travel expense claims and ensure compliance. A well-maintained logbook not only helps with tax deductions but also provides valuable records for your business activities.
Remember to record trips immediately, be accurate and honest, and keep your logbook organized and accessible for at least 5 years.
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