Taxes
South Africa — Tax: Tax Residency
A person not ordinarily resident in South Africa is tax resident if they pass the physical presence test of more than 91 days in the year, 91 days in each of five preceding years and 915 days over those five years.
VerifiedGovernment / official sourceSARS — Guide on the residence basis of taxation for individualsLast reviewed: 2026-10-23
Why this matters
Understanding tax residency can impact tax liability, potential penalties, and future visa applications for expats or international individuals.
Key facts
- The physical presence test needs more than 91 days in the year of assessment, more than 91 days in each of the five preceding years and more than 915 days in total over those five years.
- All three requirements must be met.
- Any part of a day counts, including arrival and departure days.
- A person resident under this test ceases to be after 330 continuous days outside South Africa.
- The ordinarily resident test takes precedence over the physical presence test.
Steps
- Determine Physical Presence — Count the number of days spent in South Africa over a 12-month period, including partial days. The exact rules and thresholds for physical presence may be subject to interpretation, and guidance from the South African Revenue Service (SARS) may be necessary.
- Consider Other Factors — Other factors, such as intent to reside or maintain a permanent home in South Africa, may also be taken into account when determining tax residency. However, the specific rules and weight given to these factors can be unclear.