Local
22 February 2023 – See changes for Local from last year. No changes for Foreign 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) |
|---|---|---|
| 2024 | 522 | 161 |
| 2023 | 493 | 152 |
| 2022 | 452 | 139 |
| 2021 | 452 | 139 |
| 2020 | 435 | 134 |
| 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: | |
| 2024 | 161 |
| 2023 | 152 |
| 2022 | 139 |
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:
- 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
- 2019 Foreign Subsistence Allowance
- 2018 Foreign Subsistence Allowance
- 2017 Foreign Subsistence Allowance
- 2016 Foreign Subsistence Allowance
- 2015 Foreign Subsistence Allowance
- 2014 Foreign Subsistence Allowance
