The physical presence test is one way an individual can become a South African tax resident, but it is not the first test. SARS starts with ordinary residence. Only if a person is not ordinarily resident in South Africa does the physical presence test become the fallback day-count test.
That order matters. A South African expat can spend fewer days in South Africa and still be ordinarily resident if South Africa remains the person’s real home. Conversely, a foreign national who is not ordinarily resident may become tax resident through repeated physical presence.
Tax note: This article is general information for South African taxpayers. It is not tax, legal, or financial advice. Confirm current SARS guidance and speak to a registered tax practitioner before acting on complex facts.
Key Takeaways
- South African individual tax residency is determined first by ordinary residence, and then by the physical presence test if ordinary residence does not apply.
- The physical presence test requires more than 91 days in the current year, more than 91 days in each of the five preceding years, and more than 915 days in total during those five preceding years.
- Failing any one of the three day-count requirements means the physical presence test is not met.
- A person who met the physical presence test but is outside South Africa for at least 330 full continuous days is not regarded as resident from the day they ceased to be physically present.
- Double taxation agreements can still affect residence where two countries claim the same person as resident.
Ordinary residence comes first
SARS describes ordinary residence as a common-law concept. In plain terms, South Africa is the country to which the individual would naturally and as a matter of course return after travelling. It is the person’s usual or principal residence, or real home.
Ordinary residence is based on facts, not only days. Relevant evidence can include:
- Family and dependants.
- Permanent home.
- Employment or business base.
- Long-term intention.
- Immigration status.
- Location of personal belongings.
- Club, school, medical, and community ties.
- Bank, investment, retirement, and property links.
- Pattern of travel.
If a person is ordinarily resident in South Africa, the physical presence test does not need to make them resident. They are already resident under the first test.
The physical presence test day counts
If a person is not ordinarily resident, SARS applies the physical presence test. The individual must be physically present in South Africa for periods exceeding all three thresholds:
| Requirement | Day-count test |
|---|---|
| Current year | More than 91 days in total during the year of assessment under consideration |
| Each prior year | More than 91 days in total during each of the five years of assessment preceding the current year |
| Five-year total | More than 915 days in total during those five preceding years |
All three requirements must be met. If the person fails any one of them, the physical presence test is not satisfied.
The test uses days of physical presence, so travel evidence matters. Do not rely on memory or broad estimates, especially where the difference is only a few days.
Worked examples
Example 1: Fails because one prior year is short
An individual is not ordinarily resident in South Africa. They spend 120 days in South Africa during the current tax year. In the five preceding years, they spent 130, 140, 95, 89, and 160 days in South Africa.
The person fails the physical presence test because one of the five preceding years is 89 days, not more than 91 days. It does not matter that the current year and total five-year presence may be high.
Example 2: Fails because the five-year total is too low
An individual spends 100 days in South Africa in the current year and 100 days in each of the five preceding years. They meet the current-year test and each prior-year test, but the five-year total is 500 days. That is below the more-than-915-days requirement, so the physical presence test is not met.
Example 3: Meets the day counts
An individual spends 140 days in South Africa in the current year. In the five preceding years, they spent 200, 190, 180, 175, and 180 days in South Africa. They exceed 91 days in each relevant year and exceed 915 days in total across the preceding five years. If they are not ordinarily resident, they meet the physical presence test.
The 330 full-day break rule
SARS explains that an individual who meets the physical presence test, but is outside South Africa for a continuous period of at least 330 full days, will not be regarded as a resident from the day on which that individual ceased to be physically present.
This rule is often misunderstood. It applies to someone who became resident through the physical presence test. It is not a complete exit-residence plan for every South African expat, because ordinary residence may still need to be considered.
Keep proof of:
- Departure date from South Africa.
- Passport stamps and flight records.
- Foreign residence permit or visa.
- Foreign lease or property records.
- Foreign employment or business records.
- South African visits during the 330-day period, if any.
The phrase “full days” matters. Travel days can be fact-sensitive, so build a conservative day-count schedule from source documents.
Tax consequences of residence
South African tax residents are generally taxed on worldwide income, subject to specific exclusions, credits, and treaty relief. Non-residents are generally taxed only on South African-source income and certain South African assets or activities.
Residency can affect:
- Salary earned in South Africa.
- Foreign employment income.
- Rental income from South African property.
- Interest from South African banks.
- Dividends and withholding taxes.
- Capital gains on South African immovable property.
- Exit tax when ceasing South African tax residence.
- Foreign tax credits and double taxation agreement claims.
The physical presence test is therefore not just a travel calculation. It changes how the ITR12 is prepared and what records SARS may request.
Double taxation agreements
Two countries can both claim that an individual is tax resident under their domestic law. A double taxation agreement (DTA), where one applies, may contain tie-breaker rules to determine treaty residence.
Treaty residence is not the same as immigration residence. It also does not erase domestic filing obligations automatically. A taxpayer may still need to disclose income, claim treaty relief, or provide a certificate of residence.
Review the DTA where:
- You have a home in two countries.
- You work in one country while family remains in another.
- You are paid by a foreign employer but spend time in South Africa.
- Both tax authorities treat you as resident.
- You need a SARS certificate of residence.
Residency record checklist
Keep a year-by-year file with:
| Record | Why it matters |
|---|---|
| Passport pages | Entry and exit proof |
| Flight itineraries and boarding passes | Day-count backup |
| Visa and residence permit records | Foreign residence evidence |
| Employment contract and work calendar | Where services were rendered |
| Lease, property, and utility records | Ordinary residence facts |
| Family and school records | Home and intention evidence |
| Foreign tax assessments | Treaty and foreign-tax-credit support |
| SARS notices and ITR12 filings | South African reporting history |
| Day-count spreadsheet | Links source documents to tax years |
Frequently Asked Questions
What are the physical presence test requirements?
The individual must be physically present in South Africa for more than 91 days in the current year of assessment, more than 91 days in each of the five preceding years of assessment, and more than 915 days in total during those five preceding years. All three requirements must be met.
Does passing the physical presence test always make me tax resident?
If you are not ordinarily resident and you meet all three physical presence requirements, you will generally be regarded as South African tax resident, subject to any applicable DTA analysis. If you are ordinarily resident, you are resident under the ordinary residence test before the physical presence test is considered.
Does staying outside South Africa for 330 days end tax residence?
It can end residence for someone who met the physical presence test, from the day they ceased to be physically present, if they are outside South Africa for at least 330 full continuous days. It does not automatically solve ordinary-residence cases, which need a separate fact review.
What records should expats keep?
Keep passports, flight records, visas, residence permits, employment contracts, work calendars, leases, property records, foreign tax returns, SARS correspondence, and a day-count spreadsheet for each South African tax year.
Sources
- SARS: Tax and Non-Residents - ordinary residence, physical presence test, 330-day rule, and non-resident income
- SARS: Certificate of Residence guide - residence confirmation process and supporting context
- SARS: Double Taxation Agreements - treaty checks where dual residence exists
- SARS: Cease to be a Resident - process for ceasing South African tax residence
- SARS Budget 2026 Tax Guide - residence basis of taxation and worldwide-income summary
Related guides
- Ceasing Tax Residence in South Africa
- Exit Tax in South Africa
- Expat Tax in South Africa
- Double Taxation Agreements in South Africa
- Tax Treaties in South Africa
This guide is for general educational purposes. Residency is fact-specific and can affect worldwide income, capital gains, and treaty relief. Verify current SARS guidance and get professional advice before changing your filing position.