Income Tax Act, 1962 (Act No. 58 of 1962)Notices2025 NoticesFixing of Rate per Kilometre in respect of Motor Vehicles for the purposes of Section 8(1)(b)(ii) and (iii) of the Act3. Cost scale |
Where the value of the vehicle— |
Fixed Cost
R |
Fuel Cost
c/km |
Maintenance Cost c/km |
does not exceed R100 000 |
33,940 |
146.7 |
47.4 |
exceeds R100 000 but does not exceed R200 000 |
60,688 |
163.8 |
59.3 |
exceeds R200 000 but does not exceed R300 000 |
87,497 |
177.9 |
65.4 |
exceeds R300 000 but does not exceed R400 000 |
111,273 |
191.4 |
71.4 |
exceeds R400 000 but does not exceed R500 000 |
135,048 |
204.8 |
83.9 |
exceeds R500 000 but does not exceed R600 000 |
159,934 |
234.9 |
98.5 |
exceeds R600 000 but does not exceed R700 000 |
184,867 |
238.9 |
110.5 |
exceeds R700 000 but does not exceed R800 000 |
211,121 |
242.9 |
122.5 |
exceeds R800 000 |
211,121 |
242.9 |
122.5 |