Notices > 2017 Notices > Determination of the daily amount in respect of meals and incidental costs

Notice No. 194

3 March 2017

GG 40660

South African Revenue Service

By virtue of the powers vested in me by section 8(1)(c)(ii) of the Income Tax Act, 1962 (Act No. 58 of 1962), I, Thomas Swabihi Moyane, 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 the purposes of section 8(1)(a)(i)(bb) of that Act.

The amounts determined in this notice apply in respect of the year of assessment commencing 1 March 2017.

T S Moyane

Commissioner for the South African Revenue Service

Schedule

1.	Unless the context otherwise indicates, any word or expression to which a meaning has been assigned in the Income Tax Act, 1962, bears the meaning so assigned.

2.	The following amounts will be deemed to have been actually expended by a recipient to whom an allowance or advance has been granted or paid—

(a)	where the accommodation, to which that allowance or advance relates, is in the Republic and that allowance or advance is paid or granted to defray—

(i)	incidental costs only, an amount equal to R122.00 per day; or

(ii)	the cost of meals and incidental costs, an amount equal to R397.00 per day; or

(b)

where the accommodation, to which that allowance or advance relates, is outside the Republic and that allowance or advance is paid or granted to defray the cost of meals and incidental costs, an amount per day determined in accordance with the following table for the country in which that accommodation is located—

Table: Daily Amount for Travel Outside the Republic

Country	Currency	Amount
Albania	Euro	97
Algeria	Euro	110
Angola	US $	303
Antigua and Barbuda	US $	220
Argentina	US $	133
Armenia	US $	220
Austria	Euro	131
Australia	A $	230
Azarbaijani	US $	145
Bahamas	US $	191
Bahrain	B Dinars	36
Bangladesh	US $	79
Barbados	US $	202
Belarus	Euro	62
Belgium	Euro	146
Belize	US $	152
Benin	Euro	111
Bolivia	US $	78
Bosnia-Herzegovina	Euro	75
Botswana	Pula	826
Brazil	Reals	409
Brunei	US $	88
Bulgaria	Euro	91
Burkina Faso	CFA Francs	58,790
Burundi	Euro	73
Cambodia	US $	99
Cameroon	Euro	120
Canada	C $	177
Cape Verde Islands	Euro	65
Central African Republic	Euro	94
Chad	Euro	121
Chile	US $	106
China (People's Republic)	US $	127
Colombia	US $	94
Comoros Island	Euro	122
Cook Islands	NZ $	211
Cote D'Ivoire	Euro	119
Costa Rica	US $	116
Croatia	Euro	99
Cuba	US $	114
Cyprus	Euro	117
Czech Republic	Euro	90
Democratic Republic of Congo	US $	164
Denmark	Danish Kroner	2,328
Djibouti	US $	99
Dominican Republic	US $	99
Ecuador	US $	163
Egypt	Egyptian Pounds	873
El Salvador	US $	98
Equatorial Guinea	Euro	166
Eritrea	US $	109
Estonia	Euro	92
Ethiopia	US $	95
Fiji	US $	102
Finland	Euro	171
France	Euro	129
Gabon	Euro	160
Gambia	Euro	74
Georgia	US $	95
Germany	Euro	125
Ghana	US $	130
Greece	Euro	138
Grenada	US $	151
Guatemala	US $	114
Guinea	Euro	78
Guinea Bissau	Euro	59
Guyana	US $	118
Haiti	US $	109
Honduras	US $	186
Hong Kong	Hong Kong $	1,395
Hungary	Euro	92
Iceland	ISK	25,466
India	Indian Rupee	5,932
Indonesia	US $	86
Iran	US $	120
Iraq	US $	125
Ireland	Euro	139
Israel	US $	209
Italy	Euro	125
Jamaica	US $	151
Japan	Yen	16,424
Jordan	US $	201
Kazakhstan	US $	100
Kenya	US $	138
Kiribati	Australian $	233
Korea Republic	Korean Won	184,642
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 $	1,196
Macedonia (Former Yugoslav)	Euro	100
Madagascar	Euro	58
Madeira	Euro	290
Malawi	Malawi Kwacha	31,254
Malaysia	Ringgit	382
Maldives	US $	202
Mali	Euro	178
Malta	Euro	132
Marshall Islands	US $	255
Mauritania	Euro	97
Mauritius	US $	114
Mexico	Mexican Pesos	1,313
Moldova	US $	117
Mongolia	US $	69
Montenegro	Euro	94
Morocco	Dirhams	1,081
Mozambique	US $	101
Myanmar	US $	123
Namibia	RSA Rand	950
Nauru	Australian $	278
Nepal	US $	64
Netherlands	Euro	122
New Zealand	NZ $	206
Nicaragua	US $	90
Niger	Euro	75
Nigeria	US $	242
Niue	New Zealand $	252
Norway	NOK	1,753
Oman	Rials Omani	77
Pakistan	Pakistani Rupees	6,235
Palau	US $	252
Palestine	US $	147
Panama	US $	105
Papua New Guinea	Kina	285
Paraguay	US $	76
Peru	US $	139
Philippines	US $	122
Poland	Euro	88
Portugal	Euro	87
Qatar	Qatar Riyals	715
Republic of Congo	Euro	149
Reunion	Euro	164
Romania	Euro	83
Russia	Euro	330
Rwanda	US $	102
Samoa	Tala	193
Sao Tome & Principe	Euro	160
Saudi Arabia	Saudi Riyals	512
Senegal	Euro	113
Serbia	Euro	83
Seychelles	Euro	132
Sierra Leone	US $	90
Singapore	Singapore $	232
Slovakia	Euro	102
Slovenia	Euro	106
Solomon Islands	Sol Islands $	1,107
South Sudan	US $	146
Spain	Euro	112
Sri Lanka	US $	100
St. Kitts & Nevis	US $	227
St. Lucia	US $	215
St. Vincent & The Grenadines	US $	187
Sudan	US $	200
Suriname	US $	107
Swaziland	RSA Rand	1,367
Sweden	Swedish Krona	1,317
Switzerland	S Franc	201
Syria	US $	185
Taiwan	New Taiwan $	4,015
Tajikistan	US $	97
Tanzania	US $	129
Thailand	Thai Baht	4,956
Togo	CFA Francs	64,214
Tonga	Pa'anga	251
Trinidad & Tobago	US $	213
Tunisia	Tunisian Dinar	198
Turkey	Euro	101
Turkmenistan	US $	125
Tuvalu	Australian $	339
Uganda	US $	111
Ukraine	Euro	131
United Arab Emirates	UAE Dirhams	699
United Kingdom	British Pounds	102
Uruguay	US $	133
USA	US $	155
Uzbekistan	Euro	80
Vanuatu	US $	166
Venezuela	US $	294
Vietnam	US $	91
Yemen	US $	94
Zambia	US $	119
Zimbabwe	US $	123

Other countries not listed	US $	215

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

Notices

2017 Notices

Determination of the daily amount in respect of meals and incidental costs

Notice No. 194 of 2017