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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
