DriveHubJournal
What your tax office actually wants
Country guides read from each authority's own text, and how-tos on the parts of DriveHub worth setting up properly. Written by the person who built the app.
Featured · Country guide · Finland · €0.55/km
Ajopäiväkirja 2026: three regimes, and the field list that actually gets enforced
0,55 €/km is the easy part. The record Verohallinto wants depends on whether you are an employee, a toiminimi or on a benefit car. A log without times gets cut.
Read the guide
How-to
Set it up once, then forget it
The parts of DriveHub worth ten minutes on the day you install it.
Set up automatic tracking, and know when a drive is missed
Five iOS settings in the order they matter — Always location, Motion & Fitness, Background App Refresh, Low Power Mode, working hours — and how to test it.
Read it →How to keep a mileage log: four ways, checked against what tax offices ask for
Paper, spreadsheet, GPS device or automatic phone app: what each gets right and wrong against tax office rules on timing, fields, odometer and retention.
Read it →Country guides
Read from the authority's own text
The rate is the easy part. Each guide states which record your tax office expects, and where that bites.
Austria
Austria's two 30 000 km caps are two different years — and since 2025 the odometer is compulsory
The Kilometergeldverordnung sets rate and record. § 2 has required a Kilometerstand since 1 January 2025; § 4 and § 5 count the 30 000 km cap differently.
Austria
Tagesgeld for a business trip in Austria — over 3 hours, 25 km, and when the days run out
Austria's Tagesgeld: 30 € a day, 2,50 € per started hour once a trip passes 3 hours, 17 € a night, from 25 km out, and the 5-day and 15-day rule that ends it.
Austria
Vorsteuerabzug for an Elektroauto in Austria — only zero-emission cars, the 40 000 € line, and nothing for petrol or diesel
Austria gives no Vorsteuer on a petrol, diesel or hybrid car. A zero-emission car does, up to 40 000 €, and up to 80 000 € with Eigenverbrauch on the excess.
Australia · 8 min
Cents per km or logbook: which pays more for your car in Australia
How to claim car expenses with the ATO: 91¢ per km up to 5,000 km per car, or the logbook method's business-use percentage. What each needs, and how to switch.
Australia
An Australian log book is twelve continuous weeks, valid five years, and every entry must be in English
s 28-125 sets what a journey entry holds, and its last subsection sets the language. The odometer records need make, model, registration and engine size in cc.
Australia · 8 min
Does my ute need a logbook? Not if it carries a tonne or more
Does your ute need a logbook? Not if it's designed to carry 1 tonne or more — it isn't a "car" to the ATO. What you claim instead, and what you must keep.
Canada · 8 min
Company car in Canada: a logbook can reduce the standby charge
A Canadian company car carries a standby charge, plus 34¢ per personal km if your employer pays running costs. A logbook can earn the reduced standby charge.
Canada · 8 min
In Canada the drive to work is personal — which place counts as work
Is driving to work tax deductible in Canada? The CRA treats home to a regular place of employment as personal. Points of call, several sites, a home office.
Canada
Canada's per-kilometre rate is not for a sole proprietor — and the full log you keep once buys a three-month sample afterwards
ITR 7306's 73 cents prices an employer's allowance; a sole proprietor claims actual costs. Both keep a four-field log plus two fiscal-period odometer readings.
Canada · 8 min
Own car for work in Canada: the CRA per-km rate, tax and the T2200
Own car for work in Canada: the CRA's 73 ¢/km rate for 2026, when an allowance is taxable, the T2200 route to deducting car costs, and the log to keep.
Switzerland
Almost every canton publishes a 70 or 75 Rappen figure — and in most of them it is not yours
Switzerland has no federal logbook rule. Ownership decides if a Bordbuch helps, and the cantons' per-km figure is a commute deduction, not a mileage rate.
Switzerland · 8 min
Company car in Switzerland: 0,9 % a month, or only your private kilometres
Private use of a Swiss company car adds 0,9 % of its price a month to your Lohnausweis. With a Bordbuch you declare private km × 75 Rappen instead.
Switzerland · 7 min
Kilometerentschädigung 2026: 75 Rappen is a tax figure; your costs are the law
The SSK model policy sets 75 Rappen per km for 2026, but the OR names no rate. What your employer must pay for your own car, and what to claim if it pays less.
Germany · 6 min
Dienstwagen: 0.002% per commuting day instead of 0.03% a month (Einzelbewertung)
Dienstwagen 0,002 %-Regelung: the Einzelbewertung taxes the commute in a German company car at 0.002% per actual day instead of 0.03% a month.
Germany · 8 min
Dienstreise mit eigenem Auto: €0.30 for every kilometre, and what you must be able to show
Dienstreise mit eigenem Auto absetzen: 0,30 € per km driven. Kilometergeld up to that is tax-free from your employer; the rest is Werbungskosten.
Germany · 8 min
Erste Tätigkeitsstätte oder Dienstreise: one is €0.38 once, the other €0.30 both ways
Erste Tätigkeitsstätte oder Dienstreise? A commute counts €0.38 per km of distance once a day, a business trip €0.30 per km driven. How § 9 Abs. 4 EStG decides.
Germany · 7 min
Fahrtenbuch app vom Finanzamt anerkannt? None is — the log is judged
Is any Fahrtenbuch app vom Finanzamt anerkannt? None is. The Finanzamt judges your logbook: paper-book content, changes documented, purposes entered promptly.
Germany · 7 min
Fahrtenbuch im Außendienst: thirty customers a day, and what you may leave out
Fahrtenbuch im Außendienst: the BMF's Erleichterungen let field staff list customers and places instead of routes. What they drop, what they keep.
Germany
Fahrtenbuch or the 1% rule — and why a gap costs the whole year
Germany values private use of a company car two ways. The logbook usually wins on arithmetic and loses on form: one break in the chain voids the whole year.
Germany
Keep a German Fahrtenbuch for ten years — the cut to eight does not reach it
AO § 147 requires a Fahrtenbuch to be kept for ten years. The 2025 cut to eight covered only Buchungsbelege, and an electronic log must stay machine-readable.
Germany · 8 min
Switching from the 1% rule to a Fahrtenbuch starts on 1 January
Company car on the 1% rule? You can switch to a Fahrtenbuch, but not mid-year for the same car. Start it on 1 January 2027 to use it for 2027.
Germany · 7 min
A Fahrtenbuch written afterwards is not a Fahrtenbuch
Fahrtenbuch nachträglich erstellen? Not the trips: case law wants it kept zeitnah. The BMF's seven days cover only the purposes in an automatic log.
Germany · 7 min
Pendlerpauschale 2026: €0.38 from the first kilometre — which Arbeitstage count, and the Nachweis
Pendlerpauschale 2026: 0,38 € per full km from the first, once a day at your first workplace. Which Arbeitstage count, the 4 500 € cap, and the Nachweis.
Germany
Vorsteuer on a mixed-use car, and the Umsatzsteuer you owe back on private use
Vorsteuerabzug beim Auto in Germany: assign a mixed-use car to the business, deduct its Vorsteuer, then owe 19% on private use. How DriveHub estimates both.
Denmark
Firmabil without private use in Denmark: 25 trips between home and work, and the 26th makes it a free car
Under 25-gange-reglen, a firmabil with a private-use ban may go home 25 times in a rolling 12 months. The 26th makes it fri bil. How DriveHub counts it.
Denmark
Denmark's mileage rules sit in two bekendtgørelser, and they are not the same document
BEK nr. 173 af 13/03/2000 says what the voucher must contain; BEK nr. 1333 af 20/11/2025 sets the rates and the company-car bar in § 11. Which to cite when.
Denmark
Denmark asks an employee for no odometer at all, and a sole trader for four readings per trip
BEK 173 lists seven items the bogføringsbilag must carry, checked before payment. Then LL § 9 B makes a route private on its 61st working day, same driving.
Estonia · 7 min
Autokompensatsioon from your own OÜ: paid to the juhatuse liige, not to the omanik
Can an OÜ owner take autokompensatsioon? Only as juhatuse liige: 0.50 €/km, up to 550 € a month per company, with a logbook and a written decision.
Estonia · 5 min
Car in your OÜ's name or your own car? In Estonia one tax counts kilowatts, the other kilometres
Ettevõtte auto või isiklik auto? Your own car is paid per km, tax-free with a logbook. A company car is taxed per kW each month, however little you drive.
Estonia
Being paid for your own car in Estonia — the 64 € a month that no longer exists
Estonia repealed its flat monthly allowance without records in 2014. Without a logbook the whole payment is salary, and the employer has to decide it in writing.
Estonia · 6 min
Is a GPS sõidupäevik or a sõidupäevik äpp accepted in Estonia? § 4 judges the record
Is a sõidupäevik äpp or a GPS sõidupäevik accepted in Estonia? Määrus 164 § 4 judges the record: odometer readings, date and purpose for each trip.
Estonia · 6 min
Sõidupäeviku näidis for Estonia: the four things § 4 asks for, free as PDF or CSV for Excel
A free sõidupäevik template for Estonia, as PDF or CSV for Excel: the four fields määrus 164 § 4 asks for, how to fill them, and how long to keep the log.
Spain · 8 min
Driving from home to work is not exempt kilometraje in Spain, even when it is paid at 0,26 €/km
Is kilometraje casa-trabajo exempt in Spain? No. The 0,26 €/km covers trips away from your workplace; per-km commute pay and a plus de transporte are taxed.
Spain
VAT on a car in Spain — the 50% presumption for an autónomo, how to prove more, and what it means for IRPF
IVA del coche for an autónomo: the law presumes 50% business use (LIVA art. 95.Tres). How to prove another share, and what it changes for IRPF.
Spain · 8 min
Kilometraje in Spain is still 0,26 €/km in 2026: what to record for each trip, and what is taxed above it
Kilometraje in 2026 is 0,26 €/km tax-free if the trip is justified: day, place and reason. Tolls and parking go on top; only pay above 0,26 is taxed.
Spain · 7 min
Kilometraje as an autónomo in Spain: there is no 0,26 €/km for your own car
Kilometraje for an autónomo: the 0,26 €/km is an employer's figure. What the IRPF lets you deduct for your own car instead, and the Basque and Navarre rules.
Spain · 5 min
Kilometraje in Navarra is 0,36 €/km in 2026, and 0,29 in the Basque Country — not the state's 0,26
Kilometraje in Navarra is 0,36 €/km from 1 January 2026; in the País Vasco (Álava, Bizkaia, Gipuzkoa) it is 0,29. A page still quoting 0,32 is out of date.
Spain
Spain prescribes no form for mileage records — and puts the burden on your employer, not on you
Who carries the burden of proof for the 0,26 €/km exemption in Spain: the employer, not the employee, and what that means for your record.
Finland · 7 min
A car in your own osakeyhtiö: fuel, private kilometres and the logbook
Bought a car through your own osakeyhtiö? Company-paid fuel makes it a vapaa autoetu, to be booked as salary and reported — and a logbook can lower the tax.
Finland · 9 min
Ajopäiväkirja 2026: three regimes, and the field list that actually gets enforced
0,55 €/km is the easy part. The record Verohallinto wants depends on whether you are an employee, a toiminimi or on a benefit car. A log without times gets cut.
Finland · 9 min
Toiminimi car deduction: book the costs or claim up to 0,55 €/km
A toiminimi doesn't choose. Over 50 % business km normally makes the car a business asset: costs booked, private share added back. Otherwise, up to 0,55 €/km.
Finland · 8 min
Company car in Finland: vapaa autoetu or käyttöetu in 2026
Autoetu 2026 in Finland: who pays the fuel decides vapaa autoetu or käyttöetu, the monthly values, and when a logbook (ajopäiväkirja) lowers the taxable value.
France
The barème kilométrique is a formula on the year, not a rate per kilometre
The barème kilométrique applies per car to the year's distance, by fiscal horsepower: who may use it, what to keep, and what it already covers.
France · 8 min
Frais réels, domicile–travail over 40 km: what you can deduct
Frais réels, domicile–travail over 40 km: the first 40 km each way count by right; beyond them, only with a reason BOFiP accepts and a note explicative.
France · 7 min
Indemnités kilométriques: URSSAF wants the trips and exact kilometres
Own car for work in France: up to what the indemnités kilométriques are exempt, the justificatif URSSAF asks the employer for, and what happens without it.
Croatia
Dnevnica for a službeno putovanje — €30 over 12 hours, €15 over 8, and what changes it
Croatia's tax-free dnevnica for an employee on a domestic service trip: €30 over 12 hours, €15 over 8, 30 km, less 30% per meal your employer paid.
Croatia · 7 min
An obrtnik can claim 0,50 €/km for their own car — with the same record an employee keeps
Loko vožnja for an obrtnik: up to 0,50 €/km for your own car, booked in the KPI, on the same record an employee keeps. Not for a paušalni obrt.
Croatia · 6 min
Up to 0,50 €/km tax-free for your own car — loko vožnja included, not 0,40
Naknada za korištenje privatnog automobila u službene svrhe in 2026: up to 0,50 €/km tax-free, loko vožnja included. 0,40 was 2023. Above it is pay.
Croatia · 6 min
Driving to work is not loko vožnja: Croatia caps the tax-free commute at the ticket price
Naknada za prijevoz na posao privatnim automobilom: tax-free only up to the bus or train ticket on your route. No per-km rate, and it is not loko vožnja.
Croatia
Thirty kilometres from the place of work decides which record Croatia wants from you
Beyond it, the putni nalog of čl. 8 st. 2: make, plate, both odometer readings. Inside it, čl. 7 st. 34's loko vožnja record: both parties' OIB, no signature.
Croatia · 7 min
A company car for private use in Croatia: 1 % a month, or 0,50 € per private kilometre with a record
Službeni automobil u privatne svrhe: a benefit of 1 % of price + PDV + PPMV a month, or 0,50 € per private km if the employer keeps a km and time record.
Malta · 4 min
One cent over 35, or one journey missing, and the whole reimbursement is a fringe benefit
S.L. 123.55 r. 18(5) removes a mileage reimbursement's value only if all its conditions hold. One is a log of each journey's purpose, destination and distance.
Malta · 7 min
Car allowance or mileage allowance in Malta: a flat sum, or 35 cents a kilometre with a log
Malta: 35 c a km with a log of every journey has no taxable value. A flat car allowance is taxed, at best after a 50 % cut capped at 1 170 €. Worked example.
Malta · 7 min
A company car in Malta is taxed on its value, not your kilometres, unless you drive point to point
Malta values a company car on its value, not kilometres. The exception: a salesman's or support person's car used mainly point to point can be 0 %.
Malta · 7 min
Director mileage from your own Malta company: the 35 cents still needs a log
Malta's guide treats a director as an employee for fringe benefits, so 35 c/km is untaxed only with a log of purpose, destination and distance per journey.
Malta · 5 min
Malta's mileage log has three fields: a template and how to fill it
S.L. 123.55 r. 18(5)(c) names three items for each journey: purpose, destination, distance. A free Malta mileage log template, and how to fill each column.
Netherlands
Driving a company car privately in the Netherlands — the 500 kilometre line, and what crossing it costs
The Dutch rittenregistratie proves one thing: no more than 500 private km a year. What it must contain, and why the penalty hits the whole year, not the trip.
Netherlands
Your employee pays for private use of the company car. What happens to the btw?
Btw on an employee's eigen bijdrage for a company car: cost-covering or not, the 2.7% / 1.5% forfait, and how to enter it in DriveHub for the annual return.
Netherlands
Seven years from when? Keeping a Dutch rittenregistratie, and when the clock starts
AWR art. 52 lid 4 keeps records seven years, but the clock starts when a record stops being current, not at year end. Who it binds, and the cost of failing it.
Norway
Reisefradrag for the drive to work in Norway — how avstandsfradrag is calculated, and what DriveHub computes
Norway's reisefradrag: days × 2 × shortest route × 1,90 kr, up to 120 000 kr, minus a 12 000 kr floor. How it works, and how DriveHub works it out for 2026.
Norway
Your own car in an enkeltpersonforetak: 3,50 kr per km, the kjørebok, and the 6 000 km line
Self-employed in Norway (enkeltpersonforetak) with your own car: 3,50 kr/km, best shown in a kjørebok, until the car becomes a yrkesbil.
Norway
Do you need a kjørebok for a firmabil in Norway? No duty, but 40 000 km needs one
No kjørebok is required for a firmabil (company car) in Norway, but an accurate one often decides. The 40 000 km rule needs the employer's electronic log.
Norway
Norway has two mileage documents, and only one of them can be an app you installed yourself
The reiseregning (§ 5-6-12 ellevte ledd) is a claim you write, passengers named. The electronic kjørebok may bar corrections; an employee's is the employer's.
Poland
Poland's "five years" for an ewidencja przebiegu pojazdu runs about six
Ordynacja podatkowa art. 70 § 1 counts five years from the year the tax fell due: a 2026 ewidencja is kept to 31 December 2032.
Poland
VAT on a car in Poland — when you deduct 50%, when you deduct 100%, and what the VAT-26 has to do with it
Odliczenie VAT od samochodu firmowego: 50% by default, 100% only for exclusive business use with rules of use, a register and a VAT-26 (art. 86a).
Poland
Poland has two vehicle registers, they are not interchangeable, and one of them halves your VAT
For a car used only for the business, the register that matters is the VAT one (art. 86a ust. 7): what it holds, the forgotten counter reading, the 100% to 50% drop.
Portugal · 6 min
Mapa de km obrigatório: the fields, one map per payment, and what a missing map costs
Portugal's mapa de quilómetros: the fields it must show, why it is drawn up per payment, and what a missing map costs the employee and the employer.
Portugal · 6 min
Quilómetros em viatura própria: 0,40 € per km in 2026, and the map behind it
Own car for work in Portugal: the 0,40 €/km ceiling for 2026, why 0,36 is out of date, when the km allowance is taxed, and the map that keeps it tax-free.
Portugal · 7 min
Quilómetros as sócio-gerente: no salary needed, 0,40 €/km tax-free, 5 % for the company
Can a sócio-gerente be paid quilómetros by their own company in Portugal? Yes, without a salary, with a mapa per payment, and with a 5 % autonomous tax.
Portugal
The 0,40 € per kilometre figure exists in Portugal — and a sole trader may not pay it to themselves
CIRS art. 33.º bars category B earners from deducting the use of their own vehicle. Who the 0,40 figure is for, who it is not for, and what the alternative is.
Sweden
Sweden: what an electronic körjournal must hold
For an electronic körjournal, Skatteverket's example list is binding: every heading, not just two odometer readings. What it must hold and how long to keep it.
Sweden
Sweden says where your körjournal must be kept, not only for how long
Bokföringslagen 7 kap. 2 § keeps records seven years and in Sweden. Who that binds, when EU storage is allowed, and why a körjournal should stay as it was made.
Sweden
Leasingbil och moms in Sweden: half the VAT on the lease, all of it on running costs
Leasingbil och moms: a Swedish business deducts half the VAT on a leased personbil above 100 mil of business driving a year, and all running-cost VAT.
Sweden
Your employer pays less than 25 kr per mil: the avdrag för mellanskillnad
Paid less than Skatteverket's 25 kr per mil for your own car? You can deduct the shortfall. How to enter the payment, and what DriveHub's report prints.
Slovenia · 6 min
Car on your s.p.: only the business share counts — and the log is what shows it
A car in a Slovenian s.p.'s books: private use is not deductible, so costs count only in the business share. No form is prescribed; a km record shows it.
Slovenia · 5 min
A plug-in hybrid is not electric: its boniteta is 1,5 % now and after 2030
Slovenia values an electric company car's private use at zero for 2025–2029. A hybrid is excluded: 1,5 % a month, halved under 500 private km.
Slovenia · 7 min
Boniteta on a službeni avto: 1,5 % a month, halved in any month under 500 private km
A Slovenian company car used privately adds 1,5 % of its value a month to your tax base. Under 500 private km in a month halves it; a record shows it.
Slovenia
Slovenia's document is issued before you drive — and most sole traders cannot claim the 0,43 € at all
A potni nalog is an employer's travel order approved in advance, not a driver's logbook. A normiranec on a flat-rate deduction has no line for kilometrina.
Slovenia · 6 min
Prevoz na delo in Slovenia: 0,21 €/km, a €140 floor, and when it is taxed
Prevoz na delo in Slovenia: 0,21 €/km both ways a day at work, at least €140 a month, is tax-free. The excess is taxed; with a company car and fuel, all of it.
Thailand
How long to keep mileage records in Thailand: no set period, but plan on five years
Thailand sets no retention period for individuals' mileage records. Keep them five years from filing (s. 19), and indefinitely for unfiled years.
Thailand
Thailand pays 4 baht a kilometre by the short and direct road, not by the road you took
The rules behind the Thai figure use the Department of Highways' short, direct route. A track with a detour or a jam is longer than the figure you may claim.
Thailand
A Thai sole trader cannot claim 4 baht a kilometre — the figure needs a payer
A Thai sole trader (ม.40(8)) cannot claim 4 baht per km for a car. Why that ceiling needs a payer, and what to deduct instead.
United Kingdom · 8 min
Commute or temporary workplace? The UK's 24-month rule
Commuting to a permanent workplace is never claimable in the UK. A temporary workplace is, unless you spend 40% or more of your time there for over 24 months.
United Kingdom · 9 min
Company car, your own fuel: business miles at the Advisory Fuel Rate
Company car, but you buy the fuel? Business miles are repaid at HMRC's Advisory Fuel Rate, not 55p; no MAR, and a P87 claim uses actual fuel cost.
United Kingdom · 6 min
Company car fuel benefit: repay every private mile by 6 July
The 2026-27 company car fuel benefit is your car's percentage of £29,200. Repay all private fuel by 6 July and it is nil. When repaying costs less, worked out.
United Kingdom · 9 min
Delivery driver mileage claim in the UK: 55p a mile or the £1,000 allowance
Deliver or drive for an app in your own car? The UK mileage claim is 55p a mile for 2026-27, not 45p, or the £1,000 trading allowance. Never both.
United Kingdom · 9 min
Director mileage allowance: your own car, your own limited company
Director of your own limited company? It can pay you 55p a mile tax-free, 25p after 10,000. What goes on a P11D, what NI does, and what to keep.
United Kingdom · 9 min
Electric car mileage: 55p in your own, 7p or 15p in a company car
The UK electric car mileage rate depends on who owns the car: 55p a mile in your own EV, HMRC's Advisory Electricity Rate of 7p or 15p in a company EV.
United Kingdom · 7 min
Own car for work in the UK: 55p a mile and Mileage Allowance Relief
What a UK employer may pay tax-free for miles in your own car, when it is taxed, and how to claim Mileage Allowance Relief if you're paid less than 55p.
United Kingdom
HMRC asks for postcodes at both ends, and for a separate mileage log per employment
The approved rate is 55p to 10,000 miles, then 25p. gov.uk asks for each journey's reason, start postcode and end postcode. Two jobs: two logs, two bands.
United Kingdom · 7 min
Self-employed mileage in the UK: 55p a mile or actual costs
Self-employed in the UK? Simplified expenses mileage is 55p a mile for 2026-27, 25p after 10,000 — or claim actual costs. Who qualifies, and what to log.
United States
The IRS does not require a contemporaneous log — it requires the total miles for the year
26 CFR § 1.274-5T: a contemporaneous log is not required; a weekly one qualifies. What Publication 463 does require, and what gets left out: the year's total.
United States · 9 min
Standard mileage rate vs actual expenses: the first year decides
Self-employed with a car? Standard mileage rate or actual expenses: gas is inside the IRS rate, so you claim one, and for an owned car the first year decides.
United States · 7 min
The commute never counts. Where your working day starts decides
Commuting mileage is never deductible, however far. A temporary site, a drive between two jobs or a qualifying home office changes where the commute ends.
United States · 10 min
Personal use of a company vehicle is taxable pay. Your log decides how much
Personal use of a company vehicle is taxable pay in the US. How your employer values it, why unlogged miles count as personal, and when no log is needed.
United States · 8 min
Your Uber or DoorDash mileage deduction is only as big as your log
Uber, Lyft and DoorDash drivers take the mileage deduction on Schedule C. The IRS needs a log, not an estimate — in one Uber case it allowed only Uber's miles.
United States · 8 min
Using your own car for work in the US: is reimbursement tax-free?
Mileage reimbursement for employees using their own car in the US: what your employer owes, when it's tax-free, why a flat allowance is wages.
United States · 9 min
Real estate agent mileage: the drives between stops count, the first one depends
Real estate agent mileage deduction: is driving to showings deductible? Agents file Schedule C; drives between stops count, the first depends on your office.
United States · 9 min
Reconstruct a mileage log for the IRS? A late one counts only if built from records
No mileage log and need to reconstruct one for the IRS? Estimates are out; a late log needs records made at the time. What the Tax Court accepts.
United States · 9 min
S corp mileage reimbursement: how an owner pays themselves back for the car
S corp mileage reimbursement for the owner: an accountable plan works, but over 10% you prove the miles to the IRS too. And should the S corp own the car?
South Africa
Without the two annual odometer readings, SARS says you cannot claim at all
eLogbook asks for three items per trip and marks its odometer columns optional. What is compulsory is the reading on 1 March and on the last day of February.
South Africa
Company car fringe benefit in South Africa: 3.5% a month, and how a logbook reduces it
A company car's taxable benefit in South Africa is 3.5% of its determined value a month, 3.25% with a maintenance plan. Logged business km reduce it.
South Africa
Subsistence allowance in South Africa — R595 or R184 a day, and only with a night away
For 2026/27 SARS deems a subsistence allowance of R595 a day for meals and incidentals, or R184 for incidentals only, and only with a night away on business.
South Africa
Travel allowance or the 495 c/km reimbursement in South Africa: what can you claim?
Own car for work in South Africa: a taxed travel allowance with a claim and a SARS logbook, or the 495 c/km reimbursement from 1 March 2026. What each needs.
Every country
Mileage rules by country
What a mileage log has to contain where you file, and the rate that applies — taken from each tax authority's own rules rather than from a summary of them.
- Australia
AU - Austria
AT - Belgium
BE - Canada
CA - Croatia
HR - Cyprus
CY - Denmark
DK - Estonia
EE - Finland
FI - France
FR - Germany
DE - Iceland
IS - Ireland
IE - Liechtenstein
LI - Luxembourg
LU - Malta
MT - Netherlands
NL - New Zealand
NZ - Norway
NO - Poland
PL - Portugal
PT - Slovenia
SI - South Africa
ZA - Spain
ES - Sweden
SE - Switzerland
CH - Thailand
TH - United Kingdom
UK - United States
US
Every page is generated from the same record the app's rates come from, and dated. Even so, confirm your own case with your tax authority or adviser before filing.
Want a guide for your country next?
Tell me which one and what you file, and it moves up the list. The short answers about the app live on the support page.