Look up per diem reimbursement rates and mileage deductions for business travel worldwide.
Complete
South Africa → Limpopo, South Africa
These rates use a catch-all rule for all domestic travel within South Africa.
| Item Name | Destination | Amount | Conditions |
|---|---|---|---|
| Meals and incidentals | All Domestic, South Africa | 595 ZAR per day | Deemed expenditure for the cost of meals and incidental costs for each day or part of a day during which the employee is absent from his or her usual place of residence overnight and the accommodation to which the allowance or advance relates is in the Republic of South Africa (section 8(1)(c)(ii) of the Income Tax Act 58 of 1962). |
| Incidentals | All Domestic, South Africa | 184 ZAR per day | Deemed expenditure where the allowance or advance is paid to defray incidental costs only (for example drinks, lunch, parking), for each day or part of a day during which the employee is absent overnight from his or her usual place of residence and the accommodation is in the Republic of South Africa. |
| Meals and incidentals | All Domestic, South Africa | 184 ZAR per day | Part-day rule under section 8(1)(a)(ii): where the employee is obliged by the duties of employment to spend part of a day away from his or her usual place of work and provides proof of the expenditure, a reimbursement or advance for meals and other incidental costs actually incurred is excluded from taxable income up to this amount per day; any excess over the lower of this amount or the vouched expenditure is fully taxable (IRP5 code 3713). |
Source URL:
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
This source provides official travel rate information from sars.gov.za.