All Publications
Non Resident Entertainers and Sportspersons

Amounts to be withheld when non resident sells immovable property in SA

Request for a Certificate of Residence

Diplomatic fuel refunds

Completion of DA 90 Diplomatic fuel refunds

VAT Quick Reference Guide for Non-Executive Directors

Guide on Mutual Agreement Procedures

Guide for Tax Rates Duties Levies

Taxation in South Africa

Guide to the Exemption from normal tax of income from films

Guide on the Taxation of Foreigners working in South Africa

Basic Guide to Income Tax for Public Benefit Organisations

Guide on the Taxation of Professional Sports Clubs and Players

Guide on the Taxation of Franchisors and Franchisees

Comprehensive Guide to Dividends Tax

Tax Brochure for Non Residents

Guide to the Urban Development Zone Allowance

Tax Guide for Small Businesses

Guide on the Tax Incentive for Learnership Agreements

List of Qualifying Physical Impairment or Disability Expenditure Effective 1 March 2012

Guide on the determination of medical tax credits

Guide to the Taxation of Film Owners

Guide on the Employers Tax Responsibilities wrt Artists Models or Crew in the Film Industry

Guide on the Ring Fencing of Assessed Losses Arising from Certain Trades Conducted by Individuals

Guide on the Residence Basis of Taxation for Individuals

Guide on Income Tax and the Individual

Comprehensive Guide to Advance Tax Rulings

Quick Guide on Alternative Dispute Resolution

VAT 403 Vendors and Employers Trade Classification Guide

VAT and PAYE NonExecutive Directors FAQs on BGRs 40 and 41

Guide on the calculation of the tax payable on lump sum benefits

Tax Guide for Recreational Clubs

Tax Exemption Guide for Public Benefit Organisations in South Africa

VAT 421 Guide for Short Term Insurance

PIT FAQs Foreign Employment Income Exemption

List of Qualifying Physical Impairment or Disability Expenditure Effective 1 March 2020

Guide on Venture Capital Companies

Basic Guide to Section 18A Approval

Tax Guide for Small Businesses


How is interest paid to a non-resident from a South African source taxed?
As from 1 March 2015 interest from a South African source paid to a non-resident will be taxed at a final withholding tax rate of 15%.

I will be starting to work overseas, but have never worked in South Africa nor registered for tax. Will I need to register and pay tax while working overseas?
South Africa has a residence-based tax system, which means residents are, subject to certain exclusions, taxed on their worldwide income, irrespective of where their income was earned.

Will non-residents be required to declare interest subject to withholding tax on their income tax returns?
Under normal circumstances they will not have to since they are not tax resident in South Africa and section 10(1)(h) exempts the interest from normal tax. However, if the provisions of section 10(1)(h) are not met

What qualifies an individual as a non-resident?
An individual is regarded as a tax resident of SA if he or she is ordinarily resident in South Africa or meets the requirements of the physical presence test. If neither of these apply, the individual will be regarded as a non-resident.

Am I required to submit an income tax return if I am a South African resident but I work overseas and I do not earn other income from a South African (SA) source except for exempt interest income from a South African source?
If you are a tax resident of South Africa, you are subject to tax on worldwide income, irrespective of where the income is earned. You may, however, qualify for certain tax exemptions (such as an exemption against interest received,

When will a non-resident be required to submit a tax return?
Non-residents are taxed on income received or accrued from a South African source (such as annuities which accrue to a person as a result of services rendered in SA, rental income from property in SA or interest income from a local bank, etc.)

I am currently employed by an overseas company who requires confirmation of my South African residency how do I obtain this?
The country where a SA resident rendered services or received income normally requires a certificate of residence before considering relief of tax at source. The confirmation of tax residency can be obtained in two ways:

How do I know that I fall within the definition of a resident?
a) The definition of resident refers to a natural person who is ‘ordinarily’ resident in the Republic or if that person was ‘physically’ present in the Republic for a certain period or periods. See more information on the definition of a natural

Do I have to be registered for Income tax to obtain a certificate of residence?
A person or partner in partnership (partner) must be registered for income tax purposes. Where the person or partner is not registered for income tax the person or partner in must first

How do I apply for a certificate of residence?
Where the South African resident rendered services or received income from another country and the country requires a certificate of residence or certificate of residence for partners or the stamping of a residence application form from the other

What are the requirement for a certificate of residence to be issued to me?
The following are requirements for a certificate of residence: :- The person must registered for income tax purposes. :- The application form must be submitted with all mandatory fields completed.

How long is my certificate of residence valid for?
A certificate of residence is only valid for a period of one year from the date of issue if the date of issue is for a period going forward. Therefore a certificate for residency in advance will

Last Updated: 23/10/2015 1:45 PM     print this page
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