The short version
To claim business travel against a travel allowance, you need a logbook. In SARS's words: "Without a logbook you won't be able to claim the cost of business travel against your travel allowance" (SARS: Travel e-log book). For the 2026/27 tax year (1 March 2026 to 28 February 2027), your logbook needs:
- Your vehicle's opening odometer reading on 1 March 2026.
- Your closing odometer reading on 28 February 2027 (the last day of the tax year).
- Your total kilometres for the year (closing minus opening) and your total business kilometres (the sum of your business trips).
- For every business trip: the date, the kilometres travelled, where you started, where you went, and the reason for the trip.
1. Opening and closing odometer readings
SARS's first step is to "record your motor vehicle's odometer reading on 1 March, i.e. on the first day of a tax year", and to record the closing reading "on the last day of February (28/29) of the next year". The difference is your total kilometres for the year. The SARS eLogbook is blunt about it: "Without these readings, you cannot claim a tax deduction!" (SARS eLogbook 2026-27).
If you only started using a vehicle for business during the year, the ITR12 guide says the opening reading is taken "at the beginning of the tax year or when you started using the vehicle for business purposes during the tax year" (SARS ITR12 guide, section 10.5.1).
Tip: Take a photo of your odometer on 1 March and on the last day of February. A dated photo is easy proof if SARS ever asks. SA Logbook reminds you on both days and keeps the photo with your logbook.
2. What to record for every business trip
SARS's Travel e-log book page lists the minimum for every business trip:
- The date of travel
- The kilometres travelled
- Business travel details: where you started your trip, where you went, and the reason for the trip
The official SARS eLogbook 2026-27 lays this out as a "Daily business travel records" table with these columns:
| Column | Required? |
|---|---|
| Date | Yes |
| Opening kilometres | Not compulsory |
| Closing kilometres | Not compulsory |
| Total business kms | Yes |
| From | Yes |
| To | Yes |
| Reason | Yes |
| Actual fuel & oil costs (R) | Only if you claim actual costs |
| Actual repairs & maintenance costs (R) | Only if you claim actual costs |
A useful reason says what the trip was for, for example "Client meeting: Mabotse Engineering" or "Site inspection: Waterfall". "Business" on its own says very little if SARS reviews your logbook.
3. Private trips and home-to-work travel
SARS says "it is not necessary to record details of private travel but you must record details of business travel". Private kilometres still count in your total (closing minus opening odometer), which is how your business share is worked out.
Travel between home and work is private. SARS: "Your travel between home and your place of work cannot be claimed for business purposes, as this is regarded as private travel" (SARS: Travel e-log book). The ITR12 guide adds one exception: "If you conduct your business from home, your home should (with regard to your travels from there) be treated as your place of business", so trips from home to do business then count as business kilometres (SARS ITR12 guide, section 10.5.1).
4. One logbook per vehicle
"A separate logbook must be kept for each motor vehicle where more than one motor vehicle has been used for business travel during the year of assessment" (SARS: Travel e-log book). On the ITR12 you also give the number of vehicles, and each one gets its own travel details.
5. Keep it for five years
"You must keep your logbook for a period of at least five years from the date of the submission of your return, as you may be required to submit it to SARS to back up your claim" (SARS: Travel e-log book). You don't send the logbook in with your ITR12; you keep it in case SARS asks (SARS FAQ: Do I need to submit my logbook?).
6. Electronic logbooks are accepted
The SARS eLogbook states: "SARS accepts electronic logbooks as an acceptable record." It also says SARS "reserves the right to audit and query the content or information recorded by the taxpayer in any logbook" (SARS eLogbook 2026-27). So an app logbook is fine, as long as it holds the information above and you can produce it when asked.
7. How the claim is worked out
SARS gives two ways to calculate your deduction (SARS: Travel e-log book):
- The SARS cost table: fixed, fuel and maintenance costs per kilometre, based on the value of your vehicle. You don't need receipts for your costs, but you still need the logbook. See the 2026/27 cost table.
- Actual costs: fuel, oil, repairs and maintenance, licence, insurance, wear-and-tear and finance charges or lease costs, with records of all of them, plus the logbook.
The same minimum information applies if you use a logbook to reduce the taxable fringe benefit of a company car (SARS eLogbook 2026-27). For the return itself, see how to claim travel allowance on your ITR12.
Common mistakes to avoid
- Missing the 1 March reading. Without opening and closing readings, SARS says you can't claim.
- Claiming home-to-work trips. They're private, unless your home is your place of business.
- Vague reasons. Write who you saw or what you did.
- One logbook for two cars. Keep one per vehicle.
- Throwing it away too soon. Keep it five years from when you submit your return.
How SA Logbook covers this
SA Logbook records the date, distance, start and end of every trip by GPS, asks for a reason before a trip can be business, keeps home-to-work trips private by default, reminds you to photograph your odometer on 1 March and at the end of February, keeps one logbook per vehicle, backs everything up for the long term and exports a PDF laid out like the SARS eLogbook. Prefer paper? Get our free SARS logbook template.
Sources
Everything on this page comes from these official SARS sources: