Deductions · 5 min

Subsistence Allowance — The SARS Daily Rates Are Not a Lifestyle Grant

A Woolworths shop in your suburb is not a travel per diem.27 September 2026 All articles

When it exists

An employer may pay a subsistence allowance for business travel that keeps you away from your usual residence. SARS publishes deemed amounts for meals and incidental costs (local and foreign). Confirm the current Gazette / SARS page for the year you are filing.

What it is not

Daily lunch at the office. Family groceries. A “I work from coffee shops” habit. Those are personal. A log of qualifying trips still matters if you are outside the deemed safe harbour.

On the IRP5

Subsistence often appears as an allowance code. If the employer used the deemed rate correctly, you may have nothing extra to claim — and nothing extra to hide.

Questions

Can I claim Uber Eats as subsistence?
Not because you were hungry at home. Subsistence follows qualifying away-from-home business travel and the SARS rates or actuals you can prove.

Disclaimer: This is general guidance based on the South African Income Tax Act and published SARS Interpretation Notes as at the 2026/2027 year of assessment (1 March 2026 – 28 February 2027). It is not professional tax advice. Deductibility depends on your facts. Confirm current figures on sars.gov.za before you file.

Find the travel and vehicle claims in your bank statements

Upload bank statements. Taxzi flags lines that may qualify under SARS rules. Mixed shops stay out until you say what they were. You confirm every claim. This is guidance — not a filed return.

Works with FNB, Standard Bank, Absa, Nedbank, Capitec, Investec and Discovery Bank PDF statements.

Check my statement for travel and vehicle claims (free)

3 + 3 free estimates