Subsistence Overnight & Daily rates (March 2021 – February 2022)
The SARS Commissioner has published the “Daily amounts” where the employee is required to spend at least one night away from his/her usual place of residence, for purposes of Section 8(1)) of the Income Tax Act.
The amounts published are —
RSA travel:
oR152 per day in respect of incidental costs only; and
oR493 per day in respect of meals and incidental costs.
Outside RSA travel: No changes have been made to the rates and the rates which is in effect since 1 March 2019 is still applicable.
A copy of this publication can be access by using the following link:

The “Daily amount” for day trips has also been published and is R152 per day.
A copy of this publication can be access by using the following link:

A copy of this notice is included in the annexure to this newsflash.

Rhona van Taak
Admin Manager: Payroll Authors Group of South Africa
All information provided by the PAGSA is subject to our DISCLAIMER

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