Subsistence Allowances and Advances

Local – 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)
2021	452	139
2020	435	134
2019	416	128
2018	397	122
2017	372	115
2016	353	109
2015	335	103
2014	319	98

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:

2021 Foreign Subsistence Allowance – No changes from last year.
2020 Foreign Subsistence Allowance
2019 Foreign Subsistence Allowance
2018 Foreign Subsistence Allowance
2017 Foreign Subsistence Allowance
2016 Foreign Subsistence Allowance
2015 Foreign Subsistence Allowance
2014 Foreign Subsistence Allowance

Local – see changes from last year

Foreign

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