Cease to be a Resident

3 June 2021 – The determination of whether an individual ceases to be a tax resident in South Africa is based on the manner in which such individual has been a tax resident in South Africa. If the taxpayer has been an ordinarily tax resident, it is a factual enquiry on whether or not that person’s subjective intention to cease to be ordinarily resident in South Africa and no longer make South Africa his or her real home, is supported by various objective factors. If a person has ceased to be an ordinarily tax resident, it will be from the day such person ceased his or her residence. For more information and the factors that will be taken into account to determine whether a taxpayer has ceased to be a tax resident of South Africa, see our Cease to be a Resident webpage.