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SARS Subsistence Allowance Rates (Local & International)

Updated bySASSALoans Editorial Team Hours March 21, 2024

If you are a work traveler or an employee managing travel expenses, you might wonder about the SARS subsistence allowance. It can be confusing for some people to understand the ins and outs of subsistence allowance. Moreover, it is the amount of money given to an employee to cover travel expenses.

A subsistence allowance is also taxable, and therefore you need to understand how its local and international allowance and SARS taxes work. So, continue reading this blog to get insight into the SARS subsistence allowance.

SARS Subsistence Allowance

A subsistence allowance is money given to an employee who is on a work trip for personal and incidental costs like meals and drinks, etc. Furthermore, this means you will get a certain fixed amount of money you must spend during your trip. Moreover, you do not usually have to show proof of your expenses; however, some employers can ask about the receipts, and you must show them because they have the right to ask.

SARS Subsistence Allowance

Now that we have a basic understanding of what subsistence allowance is let’s proceed toward SARS-deemed subsistence allowance. SARS has deemed a certain rate for incidental costs for both local and international trips. Furthermore, it is only applicable based on per night the employee stays away from home.

Local SARS Deemed Subsistence Allowance

The local and international allowance rate differs, and it changes every year. Moreover, the updated rates for a few of the years are given below.

YearMeals and incidental subsistence allowances per dayIncidental allowance only
2021R452R139
2022R452R139
2023R493R152

International SARS Deemed Subsistence Allowance

The international deemed costs are different from local. Furthermore, it varies from one country to another. Here are some of the famous international destinations’ rates;

Also Check  How long does SARS take to pay out after verification?
YearUnited KingdomUnited States of AmericaUnited Arab Emirates
2019GBP 102US $ 155AED 699
2020GBP 102US $146AED 699
2021GBP 102US $146AED 699

Additionally, the meals and incidental costs are determined under Notice 268, published in Government Gazette No. 42258, dated March 2019. Furthermore, the deemed rate is the ‘tax-free rate,’ which means that you can deduct the deemed rate from your income if it matches. This will make your net allowance zero.

How is SARS Subsistence Allowance Taxed?

This amount is also taxable, and you will be taxed on the amount you did not spend. Moreover, during your trip, the amount that is left from the deemed amount during the work trip and is not paid to your employer will be taxed, including your income.

Additionally, you need to be aware of the fact that this tax is only calculated at the end of the year when you submit your annual tax return for assessment. SARS will not deduct it from the income tax in the month you receive the allowance.

Conclusion

In a nutshell, the SARS subsistence allowance is the amount of money an employee receives to cover meals and incidental costs. Furthermore, SARS has set a deemed subsistence allowance which is different for local and international trips. Moreover, the amount left from spending during the trip is taxable by SARS.

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  6. SARS Notice of Registration | What is it & How to Get it?
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  8. SARS Vacancies | 3 Ways to Find SARS Jobs
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SASSALoans Editorial Team

SASSA Loans Editorial Team consists of multiple writers and is lead by Bongani Mbatha who is the team lead of SASSALoans.co.za. As a former employee of SASSA and writer on SASSA Blog, he manages all the content being published on the website.

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SASSA is the Social Security Agency of South Africa and is the official government body to issue grants in the country. SASSALoans.co.za is a website about SASSA that provides guides and tools like the SASSA status check tool.

Sassa&Loans publishes all the news related to SASSA and the latest guides about SASSA grants.

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