SARS Travel Logbook Requirements 2026 | Travel Allowance
SARS Travel Logbook Requirements: The 2026 Rules
Last Updated: September 2026 | Reading Time: 7 minutes
Claiming business travel against your travel allowance without a SARS-compliant logbook is the fastest way to lose the deduction on audit. Here is exactly what SARS demands – and how to keep a logbook that survives verification.
Quick Answer
A SARS-compliant travel logbook must record, for every business trip: the date, the destination or client visited, the reason for the trip, and the kilometres travelled, plus your vehicle’s opening and closing odometer readings for the tax year (1 March to end February). Without it, your entire travel allowance is taxed in full.
Why the Logbook Matters So Much
If your payslip shows a travel allowance (IRP5 code 3701) or you have the use of a company car (code 3801), SARS taxes that benefit in full unless you can prove the business portion with a logbook. On a R6,000 per month allowance, a proper logbook showing 60% business travel can save you well over R15,000 in tax per year. The allowance side is covered in our travel allowance tax guide.
What SARS Requires You to Record
For every business trip, record:
- Date of travel
- Destination (client name, supplier or site – not just a suburb)
- Business reason for the trip
- Kilometres travelled for that trip
Plus, for the vehicle:
- Make, model and registration number
- Odometer reading on 1 March (opening) and on the last day of February (closing)
- Total kilometres for the year, split between business and private
Your daily commute between home and your normal office is private travel – SARS is strict on this point.
Formats SARS Accepts
- Paper logbook – a notebook or printed template kept in the car (SARS publishes a sample format).
- Spreadsheet – Excel or Google Sheets, as long as every required field is captured.
- GPS eLogbook apps – acceptable if they produce a trip report with date, destination, purpose and kilometres. You still need to classify trips business vs private.
Whatever the format, you must keep the logbook for five years after filing, and produce it within days if SARS selects your return for verification.
Example: One Week in a Compliant Logbook
| Date | Destination | Reason | Business km |
|---|---|---|---|
| 03 Mar 2026 | Client A, Midrand | Quarterly review meeting | 64 |
| 04 Mar 2026 | Home – office – home | Commute (private) | 0 |
| 05 Mar 2026 | Supplier B, Germiston | Collect stock for project | 88 |
| 06 Mar 2026 | OR Tambo Airport | Flight for Durban client site | 46 |
Opening odometer 1 March: 45,210 km. Keep this up all year and the business-use percentage calculates itself.
Mistakes That Get Logbooks Rejected
- Estimating at year end – SARS auditors spot reconstructed logbooks; contemporaneous records only.
- Recording trips without a business reason – “meeting” is not enough; say who and why.
- Counting the commute as business travel.
- Missing odometer readings – without opening and closing readings the whole claim collapses.
- Claiming more business km than the car actually travelled – yes, people try it, and SARS cross-checks.
Important: this is not a free service. TaxSeason2026.online is the website of Admin Boss – Tax division, a private South African tax practice that assists individuals with the preparation and filing of their SARS tax returns for a professional fee. We are not SARS and we are not affiliated with SARS or any government body. SARS eFiling itself is a free government channel – our fee covers expert review, deduction optimisation and done-for-you filing.
Frequently Asked Questions
Can I claim travel expenses without a logbook?
No. If you receive a travel allowance or use a company car, SARS will tax the full benefit unless you produce a logbook proving business kilometres. The only exception is claiming at the prescribed rate per kilometre for business travel under the reimbursement rules, which still requires a record of business kilometres.
Does SARS accept an app-based eLogbook?
Yes, provided the report shows each trip’s date, destination, business purpose and kilometres, and you classify trips as business or private. Export and save the annual report – the app’s subscription ending is not an excuse SARS accepts.
Is driving from home to my office business travel?
No. Travel between your home and your regular place of work is private travel in SARS’s eyes, even if you answer emails in the car. Travel from the office to clients, sites or suppliers is business travel.
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