Subsistence Allowance – Local

A subsistence allowance is paid by the employer whenever the employee travels for business purposes and need to spend at least one night away from his/her usual place of residence. This allowance is given to cover meals, accommodation or incidentals costs.

This allowance is given to you for the trip and in most cases, you don’t need to provide proof of your expenses. (This may differ from employer to employer – they may ask for receipts)

Rates below indicate the rate per annum: (Source:


Tax Year Meals and incidental costs per day (R) Incidental cost only per day (R)
2020 435 134
2019 416 128
2018 397 122
2017 372 115
2016 353 109
2015 335 103
2014 319 98

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