Currently, a South African tax resident is exempt from paying tax in SA on any money earned as an employee overseas if you are out the country for 183 full days in a 12-month period (of which at least 60 of those days must be consecutive). However, a proposed amendment set to come into force from March 1 2020 will affect certain South Africans who have moved or are working overseas. The government has proposed amending the legislation to the effect that money earned up to R1m per tax year will be exempt; any amount earned overseas over the R1m will be subject to possible taxation in SA. If you are working or living overseas you should consider how this may affect your circumstances so as not to be caught out by this amendment. Tax residency Let's start with tax residency. The general rule is that anyone who considers SA their home is a South African tax resident. So, if you were born in SA and live in SA you will be a South African tax resident. However, if you leave SA with the int...

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