Rate per kilometer (March 2021 – February 2022)
SARS has published the “Rate per kilometer” in respect of Motor vehicles for the purposes of Section 8(1)(b(ii) and (iii) of the Income Tax Act.
R4.18 per kilometer may be used in terms of the prescribed Simplified method in cases where no other compensation in the form of a further allowance or reimbursement (excluding parking and toll fees) is paid to the employee.
Please note that this publication has not been Gazetted yet and the following link can be used to access the publication:
https://www.sars.gov.za/wp-content/uploads/Legal/SecLegis/LAPD-LSec-IT-GN-2022-003-Vehicle-cost-tables-2022.pdf

Regards,
Rhona van Taak
Admin Manager: Payroll Authors Group of South Africa
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