Income Tax Act, 1962 (Act No. 58 of 1962)

Notice No. 7174

27 February 2026

GG 54218

South African Reserve Bank

By virtue of the powers vested in me by section 8(1)(a)(ii) of the Income Tax Act, 1962 (Act No. 58 of 1962), I, Edward Christian Kieswetter, Commissioner for the South African Revenue Service, hereby determine in the Schedule hereto the amounts which shall be deemed to have been actually expended by a person in respect of meals and incidental costs  for purposes of section 8(1)(a)(i)(bb) of the Act.

The amount determined in this notice applies in respect of years of assessment commencing on or after 1 March 2026.

EC Kieswetter

Commissioner for the South African Revenue Service