When do you become tax resident in South Africa?

An individual can become South African tax resident through the ordinarily resident test or the separate physical presence test. Ordinary residence is a factual assessment of where a person's real home is, while physical presence uses a multi-year day-count formula. A double-tax agreement can affect the final result, so do not rely on a single 183-day rule.

This guide provides general information for planning purposes. It does not constitute legal, tax, financial, immigration or medical advice. Always confirm decisions with a qualified specialist authorised to advise for your circumstances.