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    Reimbursive travel

    Per-km business travel reimbursement, tax-free at SARS's prescribed rate (R4.84/km in 2026/27).

    Full definition

    Reimbursive travel is a per-kilometre reimbursement for business travel. If it is paid at or below the SARS-prescribed rate (R4.84/km for 2026/27) and the employee receives no other travel allowance, it is fully tax-free (source code 3703). Amounts above the prescribed rate go to source code 3702 and are taxed.

    See also

    Travel allowance
    A cash allowance for business travel — 80% is subject to PAYE (20% if 80%+ of travel is business).
    SARS source codes
    The 4-digit codes SARS uses on IRP5 certificates to classify each earning, deduction and contribution.

    Automate Reimbursive travel in your payroll

    Payroll Africa handles Reimbursive travel calculations automatically for South African employers — SARS-aligned for 2026/27. From R90/month.

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    Let payroll handle Reimbursive travel for you

    Payroll Africa calculates it automatically every month for South African employers — SARS-aligned, with payslips, EMP201 and IRP5 included.

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