Wear & Tear Calculator
Calculate SARS section 11(e) wear and tear deductions for business vehicles and assets. Includes travel allowance vs company car comparison, fringe benefit calculation, and fleet depreciation.
Quick Calculator Get a fast estimate
R
R
R
Travel deduction (actual)
R 104 667
Business use ratio
0.67%
Annual wear & tear (s11(e))
R 70 000
Business portion wear & tear
R 46 667
Tax saving (at 27% CIT or personal rate)
R 28 260
Cost per business km
R5,23/km
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How to Use the Wear and Tear Calculator
Enter the vehicle or asset cost and your business-to-total km ratio. Select either actual costs or SARS deemed cost method. The calculator shows the allowable deduction under Section 11(e) and the resulting tax saving.
The Extended Calculator covers all asset types with SARS write-off periods and a logbook summary. The Professional Calculator calculates company car fringe benefits, compares travel allowance vs company car, and handles fleet wear and tear.
Need more detail?
Extended Calculator More options, charts, and scenario comparison
R
%
Vehicle wear & tear
R 49 000/year
Full annual W&T (5 yr)
R 70 000
Business portion (70%)
R 49 000
Tax saving (27%)
R 13 230
SARS logbook required?
Yes — must record date, km, purpose
SARS s11(e) Write-off Periods
| Asset type | Write-off period | Annual rate |
|---|---|---|
| Computers, IT equipment | 3 years | 33.33% |
| Motor vehicles | 5 years | 20% |
| Machinery & plant | 5 years | 20% |
| Office equipment | 5 years | 20% |
| Furniture & fittings | 6 years | 16.67% |
| Tools | 3 years | 33.33% |
Need full precision?
Professional Calculator Complete parameters, sensitivity analysis, and detailed breakdown
R
%
Company car fringe benefit (Paragraph 7)
Taxable fringe: R 49 000/yr
Monthly fringe value (3.5%)
R 12 250
Annual fringe value
R 147 000
Business ratio reduction
0.67%
Tax cost to employee
R 17 640/yr
Frequently Asked Questions
Deduct asset cost over SARS periods: computers 3yr, vehicles 5yr, machinery 5yr, furniture 6yr. No salvage value — full cost deducted. Asset must be used exclusively in trade. Pro-rate if purchased mid-year (months remaining ÷ 12).
Two methods: (1) Actual costs × business ratio — need all receipts for fuel, maintenance, insurance; (2) SARS rate table — fixed cost based on vehicle cost + variable cost per km. Both require a logbook. Choose the method that gives the larger deduction.
3.5% of vehicle determined value per month added to employee's taxable income (Paragraph 7). For R350,000 car: R12,250/month = R147,000/year fringe. Reduced by % business use. If maintenance plan included, rate is 3.25%.
Travel allowance benefits high-business-use employees (80%+ business km). Company car is better when personal use is high. Key: the travel allowance deduction requires proving actual business km, while company car fringe benefit applies regardless. Calculate both.
Date, starting odometer, ending odometer, destination, business purpose for every trip. Opening and closing odometer for the year. Keep 5 years. SARS free e@syFile logbook available. Without logbook, only 20% of allowance is deductible.