Subsistence Allowance
SARS foreign per-diem ceiling (s8(1))
TY2027 (Mar 2026 – Feb 2027) · 18 days offshore
Country Days Daily Currency Ceiling (foreign) ZAR (indic.)
Netherlands 3 122.00 EUR 366.00 R6,809.91
Norway 15 1,753.00 NOK 26,295.00 R44,946.04
Total (ZAR, indicative) R51,755.95
The per-country ceiling in its own currency is the legal s8(1) limit; the ZAR column is converted at the current rate and is indicative only. Per-currency ceilings are not summed — the ZAR total is the common-currency view.