Subsistence Allowances and Advances

Local

23 February 2022 – See changes from last year:

​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)
2023493152
​2022​452139​​
​2021​452​139
​2020435134
Where the recipient is obliged to spend a part of a day away from the usual place of employment, so much of any advance or reimbursement of expenditure actually incurred by the recipient on meals or incidental costs as does not exceed the following amounts (R):
2023152
2022139

Foreign

Where the accommodation to which that allowance or advance relates is outside the Republic of South Africa, a specific amount per country is deemed to have been expended:

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