To see older tax rates from 2014/5, see the Archive – Tax Rates webpage.
12 March 2025 – The Minister of Finance has approved the new table of rates per kilometre for motor vehicles in respect of the 2026 year of assessment for purposes of Section 8(1) of the Income Tax Act No. 58 of 1962.
The Commissioner for SARS has determined the daily amount for expenditure in respect of meals and incidental costs in the Republic of South Africa and the daily amount for travel outside the Republic in respect of the 2026 year of assessment, for purposes of Section 8(1) of the Income Tax Act No. 58 of 1962.
Guide and annexures:
- PAYE-GEN-01-G03 – Guide for Employers in respect of Allowances – External Guide
- PAYE-GEN-01-G03-A01 – Rate per Kilometre Schedule
Local
12 March 2025 – See changes:
Where the recipient is obliged to spend at least one night away from his or her usual place of residence on business, and the accommodation to which that allowance or advance relates is in the Republic of South Africa, and the allowance or advance is granted to pay for:
| Tax Year | Meals and incidental costs per day (R) | Incidental cost only per day (R) |
|---|---|---|
| 2026 | 570 | 176 |
| 2025 | 548 | 169 |
| 2024 | 522 | 161 |
| 2023 | 493 | 152 |
| 2022 | 452 | 139 |
| Where the recipient is, by reason of the duties of his or her office or employment, obliged to spend a part of a day away from his or her usual place of work or employment, a reimbursement or advance for expenditure actually incurred by the recipient is exempt if the recipient is allowed by his or her principal to incur expenditure on meals and other incidental costs for that part of a day, and the amount of the reimbursement does not exceed: | |
| 2026 | 176 |
| 2025 | 169 |
| 2024 | 161 |
| 2023 | 152 |
| 2022 | 139 |
Foreign
- 2026 Foreign Subsistence Allowance – No changes.
- 2025 Foreign Subsistence Allowance – See changes – Legal Notice 4458 GG 50243 – Budget-2024 – Notice Subsistence allowance rates Overnight allowance 1 March 2024
- 2024 Foreign Subsistence Allowance – No changes.
- 2023 Foreign Subsistence Allowance – No changes.
- 2022 Foreign Subsistence Allowance – No changes.
- 2021 Foreign Subsistence Allowance – No changes.
- 2020 Foreign Subsistence Allowance – Notice 268 GG 42258 dated 1 March 2019,
