Maintenance Act, 1998
R 385
Income Tax Act, 1962 (Act No. 58 of 1962)Notices2022 NoticesFixing of Rate Per Kilometre in respect of Motor Vehicles for the purposes of Section 8(1)(b)(ii) and (iii) of the Income Tax Act, 19623. Cost scale |
|
Where the value of the vehicle— |
Fixed Cost
R |
Fuel Cost
c/km |
Maintenance Cost c/km |
|
does not exceed R95 000 |
29 836 |
131.7 |
40.9 |
|
exceeds R95 000 but does not exceed R190 000 |
52 889 |
147.0 |
51.1 |
|
exceeds R190 000 but does not exceed R285 000 |
76 033 |
159.7 |
56.3 |
|
exceeds R285 000 but does not exceed R380 000 |
96 197 |
171.8 |
61.5 |
|
exceeds R380 000 but does not exceed R475 000 |
116 438 |
183.8 |
72.3 |
|
exceeds R475 000 but does not exceed R570 000 |
137 735 |
210.8 |
84.9 |
|
exceeds R570 000 but does not exceed R665 000 |
159 031 |
218.0 |
105.5 |
|
exceeds R665 000 |
159 031 |
218.0 |
105.5 |
