Diesel refund 100% rate from April 2026: what South African businesses need to know
From April 2026, qualifying diesel refund users may claim 100% of eligible fuel levies on qualifying diesel — up from 80%. Higher refunds mean higher scrutiny. Records and registration must be right before you claim.
What changed?
SARS increased the diesel refund rate to 100% of qualifying fuel levy components for eligible users, effective from the April 2026 claim period. This applies alongside the rollout of a standalone diesel refund platform decoupled from VAT returns.
Confirm current rates, qualifying levy components and official timing on the SARS website and in our diesel refund resources.
Who benefits?
Registered diesel refund users in qualifying sectors — mining, farming, forestry and related on-land primary production — with compliant records and eligible use. The rate increase does not change eligibility rules; it increases the value of compliant claims.
What to prepare before claiming at 100%
- Confirm registration on the SARS diesel refund system (standalone platform from 2026)
- Update asset and storage profiles to match on-site reality
- Test logbooks — storage, usage and monthly reconciliations
- Verify seller registration on the new platform
- Run an internal evidence review before submitting higher-value claims
Higher refunds attract more scrutiny
A larger refund per litre increases the financial impact of any SARS disallowance. Common audit triggers — profile mismatches, reconciliation gaps, weak logbooks — become more expensive. See what triggers a diesel refund audit and seven evidence gaps.