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Changes to rate per kilometre and subsistence allowances - Income Tax Act 58 of 1962

Updated: Mar 9, 2023



The following gazette notices were published in terms of the Income Tax Act 58 of 1962 announcing changes to the rate per kilometre and subsistence allowances:




Income Tax Act 58 of 1962

  • Determination of the daily amount in respect of meals and incidental costs for purposes of Section 8 (1) of the Act. GN3113 GG 48162 p30 3Mar2023

  • Fixing of rate per kilometre in respect of motor vehicles for the purposes of Section 8 (1)(b)(ii) and (iii) of the Act. GN3112 GG 48162 p18 3Mar2023


Updated: 6 March 2023

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