Income Tax Act, 1962 (Act No. 58 of 1962)Notices2026 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 R115 000 |
38 344 |
132.9 |
49.1 |
exceeds R115 000 but does not exceed R230 000 |
68 487 |
148.4 |
61.4 |
exceeds R230 000 but does not exceed R345 000 |
98 689 |
161.2 |
67.8 |
exceeds R345 000 but does not exceed R460 000 |
125 393 |
173.4 |
74.0 |
exceeds R460 000 but does not exceed R575 000 |
152 097 |
185.5 |
86.9 |
exceeds R575 000 but does not exceed R690 000 |
180 078 |
212.8 |
102.0 |
exceeds R690 000 but does not exceed R805 000 |
208 106 |
216.5 |
114.5 |
exceeds R805 000 but does not exceed R920 000 |
237 679 |
220.1 |
126.9 |
exceeds R920 000 |
237 679 |
220.1 |
126.9 |