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, or an exemption against foreign employment income). Should you be subject to tax in more than one country, you may also qualify for tax relief under a Double Taxation Agreement. In most instances, a resident working overseas will be required to submit a return. Find out if you need to submit a return. For more information please see also GG 40898 Notice 547.