YOU HAVE CEASED YOUR SOUTH AFRICAN TAX RESIDENCY OR ARE WORKING ABROAD.

WHAT NOW?

South African residents are taxed on their worldwide income. Even if you are working abroad, you are still required to file local South African tax returns with SARS.

If you have ceased your South African tax residency, you may still be required to file tax returns for your South African source-based income.

SOUTH AFRICANS WORKING ABROAD TEMPORARILY

You are a South African tax resident and are working abroad. You have not ceased your tax residency and are planning to return to South Africa.

You can apply the Section 10(1)(o)(ii) Exemption if you meet the requirements. This means that a portion of your foreign earned income will not be subject to tax in South Africa.

SOUTH AFRICANS WORKING ABROAD PERMANENTLY

You are a South African tax resident and are working abroad permanently. You have not ceased your South African tax residency but can objectively prove that you live and work abroad and in the current state, your humble abode is the foreign country you currently reside in.

If South Africa has a Double Taxation Agreement in place with the country you work and reside in, you are able to claim treaty relief. In other words, you will not be taxed in South Africa.

SOUTH AFRICANS WHO HAVE CEASED THEIR TAX RESIDENCY

You are a South African that has formalised your non-residency status and are no longer a South African Tax resident.

However, you still have South African source-based income and are required to file a local South African tax return.