Local
– see changes from last year
Employers Guide for Allowances :
Where the beneficiary is required to stay away from his or her usual place of residence for business and the accommodation to which that payment or advance relates is in the Republic of South Africa :
| 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
A specific amount per country is deemed to have been spent in the case of any cash advance or allowance that relates to lodging outside the Republic of South Africa.
In the event of any cash advance or allowance relating to lodging outside the Republic of South Africa, a specific amount is deemed to have been spent in each country. A certain amount per country is regarded to have been used up :
- 2021 Foreign Subsistence Allowance – No changes from last year.
- 2020 Foreign Subsistence Allowance
- 2019 Foreign Subsistence Allowance
