29 February 2024 – The Minister of Finance has approved the new table of rates per kilometre for motor vehicles in respect of the 2025 year of assessment, for purposes of Section 8(1) of the Income Tax Act No. 58 of 1962.
The Commissioner for SARS has determined the daily amount for expenditure in respect of meals and incidental costs in the Republic of South Africa and the daily amount for travel outside the Republic in respect of the 2025 year of assessment, for purposes of Section 8(1) of the Income Tax Act No. 58 of 1962.
The external guide and annexures have been updated:
PAYE-GEN-01-G03 – Guide for Employers in respect of Allowances – External Guide
PAYE-GEN-01-G03-A01 – Rate per Kilometre Schedule – External Annexure
PAYE-GEN-01-G03-A02 – Subsistence Allowance Foreign Travel – External Annexure
