Foreign travel allowance limits per calender year

  • Post category:Tax


The total amount of foreign exchange which may be availed of by South African residents with regard to traveling expenses during a calender year in respect of one or more visits outside the Common Monetary Area

Foreign Exchange Control Applicable to South African citizens and South African residents are as follows for 2013/14: Residents (natural persons) who are over the age of 18 years may be permitted to avail of a single allowance within an overall limit of R1 000 000, without the requirement to obtain a Tax Clearance Certificate, to cover the following:

  • discretionary allowances
  • monetary gifts and loans
  • donations to missionaries
  • maintenance transfers
  • travel allowance

This dispensation is not available to residents (natural persons) under the age of 18 years. They may only be accorded a travel allowance of up to an amount of R200 000 per calendar year.
This discretionary allowance is in addition to the existing R4 000 000 individual foreign capital allowance.
Where a holiday is spread over 2 calendar years (ie December and January), a person must return to the Republic before being allowed the following year’s travel allowance.
The full allowance may be taken in travelers checks or foreign bank notes or by debit or credit card, bank draft or overseas money transfer. The travel allowance can be taken in any combination of the above as long as it does not exceed the exchange control limit.
In addition to the above, an amount of R10 000 in SA rands may be taken to cover expenses on returning to South Africa. This is to ensure that the traveller has money for taxis, telephone, etc and this amount does not form part of the travel allowance.


An additional limit is applicable for business travel purposes. Once a year the company has to apply via its bankers to the FICA Center for omnibus travel facilities. Travel of a business nature is then undertaken against that authority. An official letter from the company authorizing the allowance in required. Business travel allowances are in addition to personal travel allowances, but the two may not be taken together.

Other Requirements

A valid passport and air ticket in the name of the applicant, indicating departure from a South African destination overseas within 60 days, are required on application for a travel allowance