To see older tax rates from 2014/5, see the Archive – Tax Rates webpage.
29 February 2024 – The Minister of Finance has approved the new table of rates per kilometre for motor vehicles in respect of the 2025 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 2025 year of assessment, for purposes of Section 8(1) of the Income Tax Act No. 58 of 1962.
The external guide and annexures have been updated:
- PAYE-GEN-01-G03 – Guide for Employers in respect of Allowances – External Guide
- PAYE-GEN-01-G03-A01 – Rate per Kilometre Schedule – External Annexure
- PAYE-GEN-01-G03-A02 – Subsistence Allowance Foreign Travel – External Annexure
Local
21 February 2024 – 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) |
|---|---|---|
| 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: | |
| 2025 | 169 |
| 2024 | 161 |
| 2023 | 152 |
| 2022 | 139 |
Foreign
- 2024 Foreign Subsistence Allowance – See the changes.
- 2023 Foreign Subsistence Allowance – No changes from 2020.
- 2022 Foreign Subsistence Allowance – No changes from 2020.
- 2021 Foreign Subsistence Allowance – No changes from last year.
- 2020 Foreign Subsistence Allowance
