New SARS subsistence amounts

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New SARS subsistence amounts

• 02 March 2026
• Tax
• South African Accounting Academy

Summary:
SARS has issued income tax notices setting out the new daily and overnight Subsistence allowance amounts, which are effective from 1 March 2026.

Article:
The gazetted income tax notices, relate to the:

• determination of the daily amount as vested by section 8(1)(a)(ii)) in respect of meals and incidental costs for purposes of section 8(1)(a)(ii)(aa) (daily allowance) which is now R184 (was R176) per day; and
• determination of the daily amount as vested by section 8(1)(c)(ii)) in respect of meals and incidental costs for purposes of section 8(1)(a)(i)(bb) (overnight allowance) and comprise amounts which shall be deemed to have been actually expended by a person, which is now:
  • R184 (was R176) per day for incidental costs only; and
  • R595 (was R570) per day for the cost of meals and incidental costs.
  • Where the accommodation, to which that allowance or advance relates, is outside the Republic, the amount per day for the cost of meals and incidental costs is determined in accordance with the table (provided in this 2026 notice) for the country in which that accommodation is located. (In prior years, this was set out in a ‘Table: Daily Amount for Travel Outside the Republic’ under Notice 4458 published in Government Gazette No. 50243 dated 1 March 2024).

The amounts determined in these notices apply in respect of years of assessment commencing on or after 1 March 2026.

Click here to download the Gazetted Notices:

• https://www.sars.gov.za/wp-content/uploads/IncomeTaxNotices/Legal-LSec-IT-GN-2026-01-Notice-7175-GG-54218-Subsistence-Allowance-Rate-day-allowance-Budget-2026-27-February-2026.pdf 

https://www.sars.gov.za/wp-content/uploads/IncomeTaxNotices/Legal-LSec-IT-GN-2026-02-Notice-7174-GG-54218-Subsistenc-Allowance-Rates-overnight-allowance-Budget-2026-27-February-2026.pdf 

Relevance to Auditors, Independent Reviewers & Accountants:

• The Income Tax Act is yet another piece of legislation that your clients must comply with, and which you must assess compliance with.  If they don’t comply with the relevant laws and regulations, you have certain reporting obligations in terms of NOCLAR (NOn-Compliance with Laws And Regulations) – this could include reporting to management, qualifying your audit opinion, reporting a Reportable Irregularity, etc.
• As an auditor, independent reviewer, an accountant or tax practitioner, you need to be aware of the proposed changes to tax legislation that is brought about by the annual budget speech.
• As an employer and taxpayer, you also need to comply with the Income Tax Act in your workplace.

Relevance to Your clients:

• An entity (company or close corporation) has a duty to comply with the Income Tax Act, and directors have to fulfil their duties accordingly, otherwise they could be held liable.
• It is important to be aware of the proposed changes to tax legislation that is brought about by the annual budget speech.

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