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FAQ: I worked outside South Africa, in another country, for a South African company, how do I treat my remuneration/income?

Remuneration as a result of services rendered for an employer outside South Africa is exempt from tax in terms of section 10(1)(o)(ii) of the Income Tax Act if:

  • The employee is outside South Africa for a period of more than 183 days in any twelve month period and the employee is outside South Africa for a continuous period of more than 60 full days during that twelve month period
  • The services were rendered during that period
  • Note: This provision does not apply to employees of national, provincial or local governments; and to employees of certain public entities.

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