Physical Presence Test in South Africa: Day Counts
South African physical presence test guide with the 91/91/915 day rules, ordinary residence contrast, 330-day break rule, treaty checks, and records.
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Residency Guides
Understand South African tax residency, the physical presence test, expat tax, and ceasing residency.
Ceasing Tax Residency in South Africa: What It Means
Ceasing South African tax residency triggers s9H deemed disposal and a CGT liability. It is not automatic on departure or financial emigration.
Read articleExit Tax in South Africa: What to Check Before Leaving
When a South African ceases tax residency, s9H deems worldwide assets disposed at market value, triggering CGT. Here is what is affected and what to prepare.
Read articleDouble Taxation Agreements Explained for South Africans
How South African double taxation agreements work, when DTAs matter for cross-border income, what they cannot do automatically, and which SARS pages to check.
Read articleSouth African Tax Residency: What It Means and How to Determine It
South African tax residency: ordinarily resident (intent-based) or physical presence test (91-day/915-day count). Residents pay tax on worldwide income.
Read articleSouth African Expat Tax: What Residents Working Abroad Must Know
South African residents working abroad face a R1.25 million foreign income exemption cap under s10(1)(o)(ii), with provisional tax and credit obligations.
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