Although the 2025/2026 budget speech has been delayed until 12 March 2025, The South African Revenue Service (SARS) has announced the following changes effective from March 2025:

• Subsistence Allowance (for overnight stays)

  • Meals and incidentals: R570

  • Incidentals only: R176

• Day Trips (daily allowance for meals and incidentals)

  • Meals and incidentals: R176

• Motor vehicle rate per kilometre:

  • Reduced from R4.84 to R4.76

• Cost scale for determining a travel allowance

For more details, visit: SARS Income Tax Notice 2025

Required action:

• If any of your Methods of Calculation or reports utilise these rates, be sure to revise and update them in the new tax year. Contact your Business Partner for assistance with these changes.