Published: 26 August 2026
Most South African fleet operators know their total monthly costs. Far fewer can tell you which specific trucks make money and which drain it. That knowledge gap is costing the industry millions. Understanding your fleet cost per kilometre South Africa is not just about calculating averages - it is about exposing the profit and loss reality of every vehicle in your operation. When diesel sits at R26.74 per litre and the N3 toll between Durban and Johannesburg exceeds R1,800 per trip for a heavy vehicle, the difference between a profitable truck and a loss-maker often comes down to data you are not tracking.
This guide shows you how to build a per-vehicle profit and loss report that changes fleet composition decisions. We cover the data inputs you need, the benchmarks that matter in South Africa, and how operators are using this visibility to transform their businesses.
What Is Fleet Cost Per Kilometre and Why Does It Matter?
Fleet cost per kilometre is the total operating cost of a vehicle divided by the kilometres it travels. Simple in theory. Transformative in practice.
The SA transport industry typically quotes average costs between R18 and R28 per kilometre for heavy vehicles, depending on configuration and operation type. But averages hide the truth. Within any fleet of 20 trucks, you will find vehicles running at R16/km alongside others bleeding R32/km.
The real question is not "what is my average cost per km" but rather "which trucks are making money and which are losing it?"
A per-vehicle P&L report answers that question with precision. It allocates every Rand of cost and every Rand of revenue to specific vehicles. The result? You discover that your 2019 Freightliner generates R4.20 profit per kilometre while your 2018 MAN loses R1.80 on every kilometre it travels.
This visibility drives three critical decisions:
- Fleet composition - which vehicles to replace, retain, or sell
- Contract pricing - accurate quoting based on actual vehicle economics
- Operational deployment - matching the right trucks to the right routes
How to Calculate Fleet Cost Per Kilometre in South Africa
Calculating cost per km trucks SA requires capturing eight core data inputs for each vehicle. Miss any one of these, and your P&L becomes meaningless.
Fixed Costs (Monthly)
Financing or depreciation - Your monthly instalment or, for owned vehicles, the depreciation allocation. A typical heavy vehicle in SA depreciates at around R45,000 to R65,000 per month depending on purchase price and expected lifespan.
Insurance - Comprehensive cover for a long-haul truck runs R8,000 to R15,000 monthly. Do not use fleet averages - allocate the actual premium per vehicle.
Licencing and permits - Annual licence fees plus cross-border permits if applicable. The C-BRTA permits for SADC operations can add significant monthly cost for certain vehicles.
Tracker and telematics subscriptions - Typically R400 to R800 per vehicle monthly. Your vehicle tracking telematics contracts should be allocated per unit.
Variable Costs (Per Kilometre)
Fuel - The largest cost component. At current diesel prices and consumption of 2.2 km/litre for a loaded truck, fuel alone runs R12.15 per kilometre. Your fuel management system should provide per-vehicle consumption data.
Tyres - Budget R1.20 to R2.50 per kilometre depending on tyre quality, road conditions, and load type. Mining operations often see higher figures. Check our tyre management guide for reduction strategies.
Maintenance and repairs - Planned maintenance averages R0.80 to R1.50/km. Unplanned breakdowns spike this dramatically. Track both through work order management.
Tolls - Route dependent. The N3 corridor costs approximately R1,800 per trip for a heavy vehicle. Your toll cost management should allocate these per vehicle per trip.
People Costs
Driver wages and overtime - Including UIF, SDL, and benefits. A long-haul driver costs R28,000 to R45,000 monthly all-in. Your payroll system should allocate driver costs to specific vehicles.
Take Action
List every vehicle in your fleet and identify which of these eight cost categories you can currently track per unit. Any gap represents invisible money leaving your business.
What Is the Average Cost Per Km for Trucks in South Africa?
Fleet operating cost benchmarks South Africa 2026 vary significantly by operation type. Use these figures as reference points, not targets.
Long-haul line haul (800+ km routes)
- Total cost per km: R18 to R24
- Fuel component: R11 to R13
- Target revenue per km: R26 to R32
Regional distribution (200-500 km routes)
- Total cost per km: R20 to R28
- Higher standing time increases per-km fixed cost allocation
- Target revenue per km: R28 to R38
Mining haul operations
- Total cost per km: R35 to R65
- Extreme tyre wear and haul road conditions drive costs
- See our haul road management guide for context
Tipper operations (construction/aggregate)
- Total cost per km: R22 to R32
- High maintenance intensity from loading/unloading cycles
- Unplanned breakdown costs significantly impact per-km figures
These benchmarks come from industry sources including FleetWatch and RTMS certified operators. Your actual costs depend on vehicle age, driver behaviour, route profile, and maintenance practices.
Building Your Per-Vehicle Profit and Loss Report
A vehicle running cost SA report transforms from cost tracking to profit analysis when you add revenue data. Here is the structure that works.
Revenue Per Vehicle
Allocate income to specific trucks based on:
- Trip-based revenue - invoiced amount per load or per trip
- Contract allocations - for dedicated fleet contracts, allocate monthly revenue pro-rata
- Backhaul income - critical to capture separately as it often determines route profitability
Your automated invoicing system should link every invoice to a specific vehicle and trip.
The P&L Structure
For each vehicle, monthly report:
| Category | Amount |
|----------|--------|
| Revenue | |
| Primary loads | R185,000 |
| Backhaul revenue | R28,000 |
| Total Revenue | R213,000 |
| Fixed Costs | |
| Finance/depreciation | R52,000 |
| Insurance | R11,500 |
| Licencing | R1,200 |
| Telematics | R650 |
| Total Fixed | R65,350 |
| Variable Costs | |
| Fuel | R87,400 |
| Tyres | R9,800 |
| Maintenance | R12,300 |
| Tolls | R14,400 |
| Total Variable | R123,900 |
| People Costs | |
| Driver (all-in) | R38,500 |
| Total Costs | R227,750 |
| Net Profit/(Loss) | (R14,750) |
| Kilometres | 7,200 |
| Profit Per Km | (R2.05) |
This example shows a truck losing R2.05 per kilometre. Without per-vehicle analysis, this loss hides in fleet averages.
T-ERP's Fleet Management module generates this P&L automatically by pulling cost and revenue data from integrated modules - fuel, maintenance, billing, payroll, and telematics.
How Per-Vehicle P&L Changes Fleet Decisions
Seeing profit per kilometre by vehicle changes how operators think about their fleet.
Identifying Hidden Loss-Makers
One Gauteng-based operator discovered that three of their 24 trucks consistently lost money - averaging R18,000 monthly loss each. The trucks were older, with higher maintenance costs and fuel consumption. Selling them and not replacing them improved monthly fleet profit by R54,000.
Right-Sizing Fleet Composition
Transport cost benchmarks SA show that newer vehicles with better fuel efficiency often outperform older trucks even with higher finance costs. The per-vehicle P&L proves this mathematically for your specific operation.
Consider two trucks:
- Truck A (2018): Owned outright, R0 finance cost, 1.9 km/litre, high maintenance
- Truck B (2024): R58,000 monthly finance, 2.4 km/litre, warranty-covered maintenance
Without per-vehicle P&L, Truck A looks cheaper because it has no finance cost. With full cost allocation, Truck B often wins on profit per kilometre.
Accurate Contract Pricing
When you know your actual cost per km for specific vehicle configurations, you quote contracts accurately. No more guessing. No more discovering six months in that a contract is unprofitable.
Take Action
Run a per-vehicle P&L for your three highest-mileage trucks and your three lowest-mileage trucks this month. Compare the profit per kilometre figures. The variance will likely surprise you.
Data Requirements for Accurate Fleet P&L
Garbage in, garbage out. Your per-vehicle P&L is only as accurate as your data inputs.
Essential Data Sources
Telematics integration - GPS tracking provides kilometres per vehicle. CAN bus data adds fuel consumption, engine hours, and driving behaviour.
Fuel management - Every fill must link to a vehicle registration. Bulk fuel depots need bowser reconciliation. Fuel cards must reconcile to specific trucks.
Maintenance records - Work orders must allocate parts and labour to specific vehicles. Include internal workshop time and outsourced repairs.
Toll records - Electronic toll accounts provide per-vehicle data. Manual toll payments need capture at source.
Payroll integration - Driver costs must link to vehicles worked. For drivers who rotate between trucks, allocate based on shifts or trips.
Revenue allocation - Every invoice must link to a vehicle. Trip sheets or digital proof of delivery should capture vehicle registration.
Common Data Gaps
The most frequent gaps SA operators face:
- Shared vehicles - Drivers switching trucks mid-shift breaks allocation
- Fuel theft - Unrecorded diesel disappears from the calculation
- Cash toll payments - Small amounts that never get captured
- Internal transfers - Vehicles doing yard work or fetching parts without logging
T-ERP addresses these gaps through mandatory vehicle selection on every transaction - fuel, trip, maintenance, or expense - ensuring complete cost allocation.
Fleet Operating Cost Benchmarks by Vehicle Type
Fleet P&L South Africa varies dramatically by vehicle configuration. These benchmarks help you assess whether your vehicles perform within acceptable ranges.
Truck-Tractor with Superlink Trailer
- Expected cost per km: R19 to R25
- Fuel consumption target: 2.0 to 2.4 km/litre (loaded average)
- Tyre cost per km: R1.00 to R1.80
- Maintenance cost per km: R0.70 to R1.30
Side Tipper (34-ton payload)
- Expected cost per km: R22 to R30
- Higher maintenance from tipping mechanism
- Loading wait time impacts per-km fixed cost allocation
- See load planning for side-tippers
Rigid with Drawbar
- Expected cost per km: R16 to R22
- Lower toll costs than interlinks
- Suitable for medium-distance regional work
Mining ADT
- Expected cost per km: R45 to R85
- Extreme operating conditions
- Tyre costs can exceed R8 per km
- MHSA compliance adds overhead
Compare your per-vehicle figures against these benchmarks. Vehicles consistently exceeding the upper range warrant investigation.
The report is not the goal. Improved profitability is the goal. Here is how operators use per-vehicle P&L data.
Link driver performance data to vehicle P&L. You will often find that the same truck shows different profit figures depending on who drives it.
One Eastern Cape operator discovered their most profitable truck earned R3.10/km with Driver A and lost R0.40/km with Driver B. Same truck, same routes. The difference was driver behaviour - harsh braking, excessive idling, and speed management.
Route Profitability Analysis
Some routes look good on revenue but destroy vehicles. Combine per-vehicle P&L with route optimisation data to identify:
- High-toll routes eating margin
- Poor road surfaces increasing maintenance
- Loading points with excessive wait times
Maintenance Strategy Refinement
Your preventive maintenance schedule should connect to P&L outcomes. Vehicles with high unplanned maintenance costs need schedule adjustments or component upgrades.
The RTMS self-regulation scheme provides a framework for maintenance standards that typically correlate with better per-km costs.
Technology Requirements for Per-Vehicle P&L
Manual spreadsheet P&L is possible for fleets under 10 vehicles. Beyond that, you need integrated systems.
Minimum Technology Stack
- Telematics/GPS - Per-vehicle kilometres and location
- Fuel management - Integrated bowser or fuel card reconciliation
- Maintenance system - Work orders with vehicle allocation
- Billing system - Revenue linked to trips and vehicles
- Payroll - Driver costs allocated to vehicles
The Integration Challenge
Most operators have these systems. Few have them integrated. The ERP vs spreadsheets decision often comes down to whether you want to build P&L reports manually or have them generated automatically.
T-ERP connects fleet management, fuel tracking, maintenance, billing, and payroll in a single platform. Per-vehicle P&L becomes a standard report rather than a monthly project.
SARS Compliance Benefit
Accurate per-vehicle cost tracking supports your diesel rebate claims and tax deductions. SARS requires detailed records for transport operators claiming fuel levy refunds.
Conclusion
Knowing your fleet cost per kilometre South Africa at the vehicle level transforms how you manage your operation. The difference between profitable and unprofitable trucks often hides in plain sight, buried in fleet averages that tell you nothing useful.
Start with the data you have. Run a per-vehicle P&L for your five highest-use trucks this month. You will find at least one vehicle that surprises you - either making more money than expected or losing money you did not know was disappearing.
The eight cost categories - financing, insurance, licencing, telematics, fuel, tyres, maintenance, and tolls - plus driver costs and allocated revenue give you the complete picture. Miss any input, and your analysis breaks down.
T-ERP's Fleet Management module automates this analysis by integrating all cost and revenue streams in one platform. Book a demo to see how per-vehicle P&L reporting works for SA transport operators.
The operators who measure vehicle-level profitability make better decisions about fleet composition, contract pricing, and operational deployment. That visibility is available to every SA fleet operator willing to capture the data.
The information in this article is for general guidance only. Regulations and requirements may change - always verify current requirements with the relevant South African regulatory authority.
Frequently Asked Questions
What is the average cost per km for trucks in South Africa?
Heavy vehicle operating costs in South Africa typically range from R18 to R28 per kilometre for line-haul operations, R22 to R32 for tipper work, and R45 to R85 for mining ADTs. These figures include fuel, maintenance, tyres, tolls, driver costs, and fixed cost allocations. Your actual cost depends on vehicle age, route profile, driver behaviour, and maintenance practices.
How do I calculate fleet cost per kilometre accurately?
Divide total vehicle costs by kilometres travelled. Total costs must include eight categories: financing or depreciation, insurance, licencing, telematics, fuel, tyres, maintenance, and tolls - plus allocated driver costs. Track these per vehicle, not as fleet averages. Monthly tracking over at least three months gives you reliable per-km figures that account for variation.
Why do some trucks in my fleet lose money while others profit?
Profit variance between vehicles comes from differences in fuel efficiency, maintenance costs, driver behaviour, age-related repairs, and revenue allocation. Older trucks often have lower finance costs but higher fuel and maintenance expenses. Without per-vehicle P&L analysis, loss-making trucks hide in profitable fleet averages, draining money invisibly.
What data do I need to track fleet P&L by vehicle?
You need telematics for kilometres travelled, fuel management data per vehicle, maintenance work orders allocated to specific trucks, toll records by registration number, insurance and licence costs per vehicle, driver payroll allocated to vehicles worked, and revenue linked to specific trucks through trip sheets or digital POD. Missing any category compromises your analysis.
How often should I review per-vehicle profit and loss reports?
Monthly review is standard for operational decisions. Quarterly analysis identifies trends for fleet composition planning. After any significant change - new contracts, route adjustments, or vehicle additions - run a fresh analysis within 60 days to assess impact. Real-time dashboards help flag immediate problems like sudden maintenance spikes or fuel anomalies.
