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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:
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