FlagSageKey facts
| Tax basis | Residence-based |
|---|---|
| Tax year | Year of assessment from 1 March to the last day of February |
| Taxes citizens abroad | Not as a general rule |
| Residence tests recorded | 4 |
| Region | Africa |
How South Africa decides tax residence
Each test is recorded separately with its own ID. Meeting or missing one test does not settle residence on its own.
Ordinarily resident test
A natural person who is ordinarily resident in South Africa is a resident. SARS notes that the courts read ordinarily resident as the country of the person's usual or principal residence, the person's real home.
Physical presence test
A person not ordinarily resident at any time in the year of assessment is resident if physically present for periods exceeding 91 days in aggregate in that year, exceeding 91 days in each of the five preceding years, and exceeding 915 days in aggregate over those five years. A day includes part of a day, but not transit days without formally entering the country. The test is applied each year, and residence starts from the first day of the year in which all three parts are met.
330-day rule for ceasing residence
A person resident under the physical presence test ceases to be resident after being physically outside South Africa for a continuous period of at least 330 full days. Residence ceases from the day the person left. SARS notes this period always spans two years of assessment.
Treaty exclusion
Persons who are exclusively resident of another country for the purposes of applying a tax treaty are excluded from the definition of resident.
Arriving, leaving and part years
Relates to ZA-RES-01 and ZA-RES-03. SARS says a natural person who ceases to be resident should submit a return for the period from 1 March to the day before ceasing to be resident. Ceasing to be resident is also a deemed disposal event for capital gains tax, with proceeds equal to market value.
Reporting duties to check
- Return on ceasing residence. A natural person who ceases to be a resident should submit a return for the period from 1 March to the day before the date of ceasing to be resident. Source
Living base
Foreign nationals live in South Africa on visas and permits issued by the Department of Home Affairs. Tax residence is decided by SARS under the ordinarily resident and physical presence tests, not by the visa held.
How visas, permits and tax residence differ
Citizenship
South African citizenship is administered by the Department of Home Affairs. Routes, residence periods and the position on dual citizenship are not stated here; check the Department's current guidance.
Questions to take to a professional
- Is South Africa still my real home for the ordinarily resident test, even if I live abroad?
- How many days was I physically present in each of the last six years of assessment?
- If I left South Africa, when would a continuous 330 full days outside the country be met?
- What capital gains tax follows from the deemed disposal when I cease to be resident?
- Does my foreign employment income meet the conditions of the section 10(1)(o)(ii) exemption, and what is the current cap?
- How would a tax treaty tie-breaker apply if another country also treats me as resident?
Official authorities
Sources
- Interpretation Note 4 (Issue 5): Resident, definition in relation to a natural person, physical presence test (SARS, 3 August 2018)Official guidance
- Taxation in South Africa 2026 (SARS)Official guidance
- Foreign Employment Income Exemption (SARS)Official guidance
Other countries in Africa
- Countries covered
- South Africa
- Sources
- 3 sources listed above
- Tax year
- Current rules as checked
- Review
- Not professionally reviewed
Sources checked November 8, 2026