Per Diem rates in South Africa

Business travel often entails various expenses, and in South Africa, employers can reimburse employees for these costs through per diem. These reimbursements are not considered part of the employee’s taxable income, provided they adhere to specified limits and conditions. The tax-free limits and conditions are detailed by the South African Revenue Service (SARS).

If you reimburse employees beyond the set limits, the excess amount will be considered part of the employee’s taxable income.

Domestic business trip

For domestic trips, the tax-free limits are as follows:

​Tax Year ​Meals and incidental costs per day (ZAR) ​Incidental cost only per day (ZAR)
2025 548 169
2024 522 161
2023 493 152
​2022 ​452 139​​
​2021 ​452 ​139
​2020 435 134

 

In cases where an employee needs to be away from their usual place of work or employment for business purposes and provides evidence of their expenses to the employer, any reimbursement or advance for these incurred expenses will not be subject to taxation. This applies if the employee is authorized by their principal to incur these expenses for meals and other incidental costs during that part of the day, and the expenses do not exceed the following amounts:

Tax year ZAR
2025 169
2024 161
2023 152
2022 139

International business trips

When the accommodation to which the allowance or advance relates is outside the Republic of South Africa, a specific daily amount for each country is considered to have been expended for each day or part of a day during which the employee is away from their usual place of residence. The specific amounts are detailed in the respective tables for the countries in which the accommodation is located:

Country Currency Maximum amount deemed expended amount
Albania Euro 97
Algeria Euro 110
Angola US $ 303
Antigua and Barbuda US $ 163
Argentina US $ 106
Armenia US $ 220
Austria Euro 136
Australia A $ 230
Azerbaijani US $ 145
Bahamas US $ 228
Bahrain B Dinars 36
Bangladesh US $ 79
Barbados US $ 202
Belarus Euro 62
Belgium Euro 146
Belize US $ 119
Benin Euro 113
Bolivia US $ 78
Bonia-Herzegovina Convertible Mark 154
Botswana Pula 883
Brazil Brazilian Real 409
Brunei US $ 88
Bulgaria Euro 91
Burkina Faso CFA Francs 58790
Burundi Euro 67
Cambodia US $ 99
Cameroon Euro 120
Canada Canadian $ 191
Cape Verde Islands Euro 65
Central African Republic Euro 94
Chad Euro 134
Chile US $ 106
China (People’s Republic) Yuan 803
Colombia US $ 94
Comoro Island Euro 122
Cook Islands New Zealand $ 211
Cote D’Ivoire Euro 119
Costa Rica US $ 116
Croatia Euro 81
Cuba US $ 114
Cyprus Euro 125
Czech Republic Euro 90
Democratic Republic of Congo US $ 164
Denmark Danish Krone 2328
Djibouti US $ 99
Dominican Republic US $ 106
Ecuador US $ 163
Egypt Egyptian Pound 873
El Salvador US $ 98
Equatorial Guinea Euro 166
Eritrea US $ 112
Estonia Euro 92
Eswatini RSA Rand 1367
Ethiopia US $ 95
Fiji US $ 124
Finland Euro 171
France Euro 128
Gabon Euro 165
Gambia Euro 74
Georgia US $ 95
Germany Euro 132
Ghana US $ 130
Greece Euro 131
Grenada US $ 151
Guatemala US $ 114
Guinea Euro 78
Guinea Bissau Euro 59
Guyana US $ 118
Haiti US $ 130
Honduras US $ 186
Hong Kong Hong Kong $ 1505
Hungary US $ 83
Iceland ISK 25466
India Indian Rupee 6001
Indonesia US $ 86
Iran US $ 120
Iraq US $ 125
Ireland Euro 139
Israel US $ 188
Italy Euro 138
Jamaica US $ 116
Japan Yen 16424
Jordan US $ 201
Kazakhstan US $ 100
Kenya US $ 138
Kiribati Australian $ 233
Korea, Republic Korean Won 183824
Kuwait (State of) Kuwait Dinars 51
Kyrgyzstan US $ 172
Laos US $ 92
Latvia US $ 150
Lebanon US $ 158
Lesotho RSA Rand 750
Liberia US $ 112
Libya US $ 120
Lithuania Euro 154
Macao Hong Kong $ 1196
Macedonia (Former Yugoslav) US $ 100
Madagascar US $ 59
Madeira US $ 290
Malawi Malawi Kwacha 31254
Malaysia Ringgit 382
Maldives US $ 202
Mali Euro 178
Malta Euro 132
Marshall Islands US $ 255
Mauritania Euro 97
Mauritius Mauritian Rupee 4808
Mexico Mexican Pesos 1313
Moldova US $ 117
Mongolia US $ 69
Montenegro Euro 90
Morocco Moroccan Dirham 1115
Mozambique US $ 66
Myanmar US $ 123
Namibia RSA Rands 950
Nauru Australian $ 278
Nepal US $ 64
Netherlands Euro 122
New Zealand NZ $ 216
Nicaragua US $ 90
Niger Euro 78
Nigeria US $ 242
Niue New Zealand $ 252
Norway Norwegian Krone 1753
Oman Omani Rial 79
Pakistan Pakistani Rupees 6235
Palau US $ 252
Palestine US $ 295
Panama US $ 105
Papa New Guinea Kina 285
Paraguay US $ 76
Peru US $ 139
Philippines US $ 122
Poland Euro 88
Portugal Euro 87
Qatar Qatar Riyal 677
Republic of Congo Euro 149
Reunion Euro 164
Romania Euro 83
Russia Euro 330
Rwanda US $ 78
Samoa Tala 193
Sao Tome & Principe Euro 160
Saudi Arabia Saudi Riyal 538
Senegal Euro 128
Serbia Euro 70
Seychelles Euro 132
Sierra Leone US $ 90
Singapore Singapore $ 232
Slovakia Euro 105
Slovenia Euro 103
Solomon Islands Sol Islands $ 1107
South Sudan US $ 146
Spain Euro 112
Sri Lanka US $ 75
St. Kitts & Nevis US $ 164
St. Lucia US $ 215
St. Vincent & The Grenadines US $ 187
Sudan US $ 200
Suriname US $ 107
Sweden Swedish Krona 1440
Switzerland Swiss Franc 201
Syria US $ 185
Taiwan New Taiwan $ 3981
Tajikistan US $ 97
Tanzania US $ 129
Thailand Thai Baht 3748
Togo CFA Francs 64214
Tonga Pa’anga 251
Trinidad & Tobago US $ 153
Tunisia Tunisian Dinar 198
Turkey Euro 75
Turkmenistan US $ 125
Tuvalu Australian $ 339
Uganda US $ 64
Ukraine Euro 131
United Arab Emirates UAE Dirhams 699
United Kingdom Pound Sterling 114
Uruguay US $ 133
USA US $ 168
Uzbekistan Euro 80
Vanuatu US $ 166
Venezuela US $ 294
Vietnam US $ 79
Yemen US $ 94
Zambia US $ 119
Zimbabwe US $ 123
Other countries not listed US $ 215

 

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