Practical guide
How to Use the Subsistence Allowance Calculator (SARS)
Paid allowance = paid days × daily payment. Eligible deemed/proven amount = qualifying days × applicable daily amount. Amount covered on this basis = lower of payment and eligible amount. Excess = payment − covered amount.
Updated 14 October 2026
How to use the subsistence allowance calculator (sars)
Choose tax year and domestic meals, incidentals, part-day reimbursement or foreign travel. Enter paid days, qualifying days and payment. Part-day mode requires proven daily expenditure. Foreign mode requires a checked country amount and conversion rate.
Worked example (illustration only)
For 4 qualifying domestic overnight days at R600/day, payment is R2 400. The 2027 meals-and-incidentals basis is 4 × R595 = R2 380. Excess above this deemed basis is R20. Actual substantiated expenses and eligibility may change the final assessment.
What the result includes
Qualifying days refer to the business absence period, including qualifying part-days; each day does not require its own separate overnight. Direct employer payment of the same expenses can prevent deemed treatment. This comparison is not a PAYE or final tax calculation.
Rates checked 14 October 2026
2027 (1 March 2026–28 February 2027): domestic meals and incidentals R595/day; incidentals only R184/day. 2026 (1 March 2025–28 February 2026): R570 and R176 respectively. Foreign amounts depend on country and the applicable Gazette.
Day trips and actual expenses
A part-day reimbursement uses supported actual expenditure subject to the relevant daily limit. Overnight deemed amounts do not automatically apply to a day trip. An excess over the deemed basis does not establish the final taxable amount where a valid actual-expense claim applies.
Use the related calculators
Apply the explanation above with your own figures. Open a calculator below, check every input and review the result assumptions before making a decision.
Official information
Formula and worked example checked. Prices and provider terms must be confirmed separately. See SARS allowance guidance. Rules, rates and institutional requirements can change, so confirm time-sensitive information at the official source.