Individuals with disabilities in South Africa who use vehicles for medical or mobility purposes may be eligible to claim a disability-vehicle cost deduction on their tax returns. SARS provides specific guidelines and updated rates per kilometer (km) to calculate allowable deductions accurately. Understanding these updated rates and how to claim this deduction can help eligible taxpayers reduce their taxable income effectively.
What is the Disability-Vehicle Cost Deduction?
This deduction allows taxpayers who own or use vehicles primarily for disability-related travel to claim expenses based on a standardized rate per kilometer. This includes travel to medical appointments, therapy sessions, or any other mobility-related purposes arising from the disability.
Updated SARS Rates per Kilometer (2025/2026)
SARS periodically reviews and updates the allowable rates per kilometer for disability-vehicle deductions to reflect inflation and operational costs. The current approved rates are:
- Passenger vehicles: ZAR 3.78 per km
- Motorcycles: ZAR 2.16 per km
- Other vehicles (e.g., mobility scooters): Subject to SARS approval and specific valuations
These rates are intended to cover fuel, maintenance, insurance, and depreciation costs associated with disability-related travel.
Eligibility Criteria
To claim the disability-vehicle cost deduction, taxpayers must meet the following:
- Have a certified disability that affects mobility or requires regular medical travel.
- Use the vehicle primarily for disability-related transportation.
- Keep detailed mileage logs specifying dates, distances, and purposes of trips.
- Maintain supporting documentation such as medical certificates and vehicle ownership proof.
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How to Calculate Your Deduction
Multiply the total disability-related kilometers driven during the tax year by the applicable SARS rate per kilometer. For example, if you drove 5,000 km for disability purposes in a passenger vehicle:
5,000 km × ZAR 3.78 = ZAR 18,900 deductible amount
This amount can then be claimed as a deduction when completing your annual tax return, reducing your taxable income.
Record-Keeping Tips
- Maintain a detailed logbook or digital tracker for all disability-related travel.
- Keep receipts for vehicle expenses and related medical documents.
- Regularly update your mileage records to avoid errors at tax time.
- Ensure the medical certification of your disability is current and available.
Additional Considerations
Taxpayers should note that this deduction is specific to travel directly related to disability needs and not for general personal use. Incorrect or inflated claims can result in SARS penalties or audits.
Conclusion
The disability-vehicle cost deduction is a valuable tax benefit for eligible South African taxpayers, offering significant relief for the expenses of necessary travel. Keeping accurate records and applying the updated SARS rates per kilometer correctly is essential for compliance and maximizing your tax savings.
For detailed guidance and assistance with claiming disability-related vehicle deductions, consulting a tax professional experienced in SARS regulations is highly recommended.
