The South African Revenue Service (SARS) has set down the daily subsistence allowance for meals and incidental expenses for local and international business travel.

The allowances were determined in terms of the Income Tax Act.

Subsistence allowances are paid to employees over and above their normal salaries.

In terms of local travel, incidental costs will be capped at R134 per day while the costs of meals and incidental costs are pegged at R435 per day.

The notice also contains a list of international destinations with the daily amount allowed for each location.

The relevant currency for each location is also provided. For example, the allowance per day for travel to the United Kingdom is set at 102 British pounds while the daily allowance for Angola stands at 303 United States dollars. Any allowance that falls under this mark will not be taxed.

The new rates, published in Government Gazette 42258, came into effect on 1 March 2019.



  • Gift Buthelezi
  • Mary Papayya 
  • Itani Tseisi
  • Rowan Nicholls
  • Mfanozwele Shozi
  • Nokuzola Ehrens
  • Mmabatho Ramagoshi
  • William Malema Ramoshaba
  • Maria Socikwa
  • Lulama Mokhobo (former CEO)
  • Motshedi Lekalakala
  • Nkosana Mbokana
  • Mathews Mofokeng
  • Mamodupi Mohlala-Molaudzi
  • Jasmina Patel
  • Bernedette Muthien
  • Nakedi Ribane
  • Siphile Buthelezi
  • Sathasivan Cooper
  • David Maimela
  • Lufuno Nevondwe
  • Sembie Danana
  • Chief Livhuwani Matsila
  • Mpiyakhe Mkholo