SUBSISTENCE ALLOWANCES AND ADVANCES: 2026 TAX YEAR

Thanks to SARS who, after a request by the PAGSA, today published the daily deemed expense thresholds in respect of meals and incidental costs for the purposes of section 8(1).

The daily deemed expense thresholds in respect of travelling for business purposes (for at least one night spent away from home) in the Republic effective 1 March 2025 are:
• R570 per day for meals and incidental costs
• R176 for each day for incidental costs only

https://www.sars.gov.za/legal-lsec-it-gn-2025-002-budget-2025-notice-subsistence-allowance-rates-overnightallowance-28-february-2025/

The daily deemed expense threshold for business trip reimbursements (when a night is not spent away from home) for meals and incidental expenses effective 1 March 2025 is :
• R176.

https://www.sars.gov.za/legal-lsec-it-gn-2025-001-budget-2025-notice-subsistence-allowance-rates-day-allowance28-february-2025/