How to Separate Business and Private Mileage for SARS
Only business travel is deductible. Here is how South African taxpayers separate business from private mileage, handle a mixed-use vehicle, and keep a claim that holds up to SARS.
Why the split matters
SARS lets you claim business travel, not private travel, and a claim that blurs the two is a weak claim. Getting the separation right is what turns kilometres into a deduction that holds. Get it wrong and you risk a disallowed claim or a penalty.
What counts as business travel
Usually deductible
- Travel to client or customer meetings
- Visits to suppliers or job sites
- Training, courses and conferences
- Business banking and administrative errands
Not deductible (private)
- Home to office and back, which is commuting
- Personal shopping and errands
- School runs
- Social trips
The commute point catches people out: travelling between your home and your regular place of work is private, even though it feels like part of the working day.
Handling a mixed-use vehicle
Most people use one car for both. The method SARS expects is straightforward:
- Record all trips, business and private, for the tax year.
- Work out your business-use percentage (business kilometres divided by total kilometres).
- Apply that percentage to your vehicle running costs, or use the prescribed per-kilometre rate on your business kilometres.
The current prescribed rate and how to choose between methods are covered in the SARS rate per kilometre guide. Either way, the per-trip record is what makes the claim stand.
Keep it clean, keep it current
A logbook reconstructed in February is the weakest version of this. Trips logged as they happen, with date, distance and reason, are the strongest. Expenstry tracks odometer readings, tags each trip as business or private, works out your business-use percentage, and builds a SARS-ready report, so the split is done for you. See Expenstry pricing, from R59 a month, or start a 7-day free trial.
General guidance, not personal tax advice. Confirm current rates and rules for your situation at sars.gov.za or with your accountant.
Frequently asked questions
Is travel from home to the office tax deductible?
No. Commuting between your home and your regular place of work is private travel, not business travel.
How do I work out my business-use percentage?
Divide your business kilometres for the year by your total kilometres. You apply that percentage to vehicle costs, or use the prescribed rate on your business kilometres.
Do I need to record private trips too?
To prove a business-use percentage you generally need your total kilometres, which means recording all travel, or at least your year-start and year-end odometer readings plus your business trips.
What happens if I mix business and private in one journey?
Only the business portion of a genuinely business trip is claimable. A trip that is mostly personal with a small business errand attached is hard to defend, so log the purpose honestly.