Guide to Request Certificate of Residence

Purpose

This webpage provides guidance to South African tax residents, individuals and non-individuals, who require the South African Revenue Service (SARS) to issue a Certificate of Residence or to certify an overseas tax relief form (a residence form from another jurisdiction).

The webpage includes an overview of a Certificate of Residence process and guidance in respect of the application for this certificate and authorisation of an overseas tax relief form.

Tax residency determines where an individual or non-individual is liable to pay tax. In South Africa, the tax residency of an individual is determined through the Ordinarily Resident Test and the Physical Presence Test. For more information on these two tax residency tests, please refer to:
With effect from 1 March 2001, SA moved from source-based taxation to residence-based taxation which has the effect that:
- South African tax residents are taxed on all their worldwide income (local and foreign).
- People who are not South African tax residents (Non-residents) are only taxed on income from South African source.
Other countries may also have a similar taxation system to that of SA. The result of this taxation system is that income derived by a resident of one country from a source in another country is subject to tax in the country of residence and the country of source.

Normally countries that have trade relationships enter into agreements for the avoidance of double taxation. DTA is a bilateral contract between two countries designed to prevent taxpayers from being taxed twice on the same income.
SA has agreements with several countries for the avoidance of double taxation of income to prevent the same income from being taxed in both countries. The DTA’s are available on the South African Revenue Services (SARS) website as per the links below:
Should the same income be taxed in both countries, a foreign tax credit (FTC) will normally be allowed in the country of residence for the tax paid in the other country. The SA resident may be entitled for relief of income tax imposed by the country of source with which SA has a DTA in place. However, this is dependent on the requirements being met in the relevant Article of the applicable DTA. If there is no tax treaty between SA and the other country, the normal domestic rules apply.

Certificate of Residency overview

A certificate of residency is a document supplied by SARS to SA tax residents to prove their residency for income tax purposes to foreign tax jurisdictions that have DTA with SA.
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:
- A SA resident may request SARS to issue a Certificate of Residence.
- A resident application form issued by a foreign jurisdiction where services are rendered or income derived.
To request a Certificate of Residence, see the “Request a Certificate of Residence” for details.

Overseas Tax Relief Form

Foreign tax jurisdictions require a designated form to be signed and stamped by SARS, verifying the residency status of individuals, trusts, and companies in South Africa.
In such instances, a SARS official must stamp and sign the form to confirm the person is a SA tax resident. The certified overseas tax relief form confirms your residency status.
The relevant Certificate of Residence application form must also be completed and submitted with the overseas tax relief form. Refer to the “Request a Certificate of Residence” for details.

Requirements for the issuing of a Certificate of Residency

During the requested period:
- You must be a SA tax resident.
- Your submission of SA tax returns must be up to date.
SARS will reject the Certificate of Residence request in the following instances:
- The person is not registered for income tax purposes.
- The application form is incomplete.
- The required SA tax returns for the individual or business partners are outstanding.
- Additional information requested by SARS was not submitted.
- The person is not a resident in terms of the South African tax residency tests results.
- The exempt organisation is not registered for annual income tax purposes.
- Where the business partner is not a South African resident in terms of the definition of ‘residence’ in section 1 of the Income Tax Act No. 58 of 1962.

Request a Certificate of Residence

Individuals

Non Individuals (Entities and Trusts)

Overseas Tax Relief Form

The RC01 or RC02 application form must also be completed if you require SARS to stamp any form from a foreign tax jurisdiction to confirm residency.

Submission Channels

The completed and signed application form must be submitted via any of the following channels:
- SARS Branch (on appointment)
- Email channel: [email protected]
- For an Exempt Institution, sent to [email protected]
- For HWI, sent to [email protected]
- For LBI, sent to the correct address as outlined below:
  - Retail Sector Queries: [email protected]
  - Communications Sector Queries: [email protected]
  - Construction Sector Queries: [email protected]
  - Financial Sector Queries: [email protected]
  - General Sector Queries: [email protected]
  - Manufacturing Sector Queries: [email protected]
  - Mining Sector Queries: [email protected]
  - Primary Sector Queries: [email protected]
For email submissions, the Subject line must include “Certificate of Residence” and the Income Tax Reference Number.

Turnaround time:

The turnaround time for processing a Certificate of Residence request is 21 business days if the form was completed in full and no additional information is required.

Certificate of Residence validation period

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.
A certificate for residence in advance will only be from the date of application plus one year.
A Certificate of Residence can be issued retrospectively.

The definitions, acronyms and abbreviations can be accessed here – Glossary webpage.

Legal disclaimer: In the event of conflict or inconsistency between this webpage and the PDF version of the guide, the latter shall prevail.