Visit the national COVID-19 Online Resource and News Portal at www.sacoronavirus.co.za or see SARS COVID-19 news items and tax relief measures here.

FAQ: 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.

For more information on these two tests, please refer to the Guide on the Residence Basis of Taxation for Individuals ​2008/2009.

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