Calculate your result
Source: SARS allowance guidance
Quick answer
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.
How it works
Use this subsistence allowance calculator to compare employer payments with the selected SARS deemed-expense basis for qualifying business travel days.
Formula
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.
Assumptions and common mistakes
Check units, input values and the method before relying on an estimate. Review the existing tool notes and official sources below.
Quick answer
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.
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.
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.
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.
Verified domestic SARS daily amounts
| Year of assessment | Period | Meals and incidentals | Incidentals only |
|---|---|---|---|
| 2027 | 1 March 2026 to 28 February 2027 | R595 | R184 |
| 2026 | 1 March 2025 to 28 February 2026 | R570 | R176 |
Rates checked 14 October 2026: SARS kilometre rates; subsistence rates; allowance conditions.
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Frequently asked questions
What does the subsistence calculator compare?
It compares the payment with the selected qualifying deemed or proven daily expense basis. It does not determine final tax.
Can I use an overnight rate for an ordinary day trip?
No. The part-day reimbursement mode requires proven expenditure and the applicable daily limit.
Are foreign country rates pre-filled?
No. Enter the rate for your country and year from the SARS Gazette and confirm the conversion basis.
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