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SARS Non-Resident Declaration – how to get confirmation of your tax non-residency

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For many South Africans who have left the country to live abroad, understanding their tax obligations back home can be tricky and confusing. While emigrating physically is one step, ceasing your tax residency with the South African Revenue Service (SARS) is another major process that must not be overlooked. In this article we will explore the SARS non-resident declaration form, how to get confirmation of your tax non-residency status, and why it matters — especially for those who emigrated before 1 March 2021 and those considering formal tax emigration now.

What does it mean to cease tax residency in South Africa?

Ceasing tax residency means officially informing SARS that you no longer meet the criteria to be considered a South African tax resident. This is different from financial emigration from South Africa, which used to be done through the South African Reserve Bank (SARB). Financial emigration was primarily about transferring your funds and deregistering from the exchange control system, but it did not automatically end your tax residency with SARS.

Many South Africans who financially emigrated before 1 March 2021 may still be tax residents, which means SARS expects them to submit returns, declare worldwide income and potentially pay tax in South Africa. The SARS Declaration: Cease to be a Tax Resident is the official process to stop this liability by confirming that you are no longer a tax resident.

South African tax residency rules – the basics you need to know:

SARS determines tax residency in South Africa using two main tests:

  1. Ordinarily resident test: Are you ordinarily resident in South Africa, meaning your usual home is here?
  2. Physical presence test: Did you spend 91 days in South Africa in the current tax year and a total of 915 days over the past five years?

If you meet either test, you are considered a tax resident and thus liable for tax on your worldwide income. However, as a tax resident, you can make use of the foreign income tax exemption. Non-residents are taxed only on South African sourced income.

Read more: Clarifying resident vs. non-resident tax status for South African expats.

What is the SARS non-resident declaration?

The SARS Declaration: Cease to be a Tax Resident is the official form through which SARS confirms that you have ceased to be a South African tax resident. This helps SARS update your tax resident status and ensures you’re no longer taxed on your global income. Obtaining this confirmation is vital because without it, SARS may continue to consider you a tax resident and expect tax returns and payments on your foreign income.

Who should complete the SARS Declaration: Cease to be a Tax Resident?

It’s important to note that financial emigration does not mean you have ceased tax residency in South Africa. The SARS non-resident declaration is now the only acceptable method.

Read more: Emigration and changing your tax resident status after leaving South Africa.

How to get confirmation of tax non-residency from SARS

Tax emigration is the formal process of ending your tax residency in South Africa. Here’s how it works:

Read more: Tax emigration – how to become a non tax resident of South Africa.

Already ceased tax residency? Here’s how to get confirmation from SARS

If you’ve already completed the tax emigration process before 2023 but never received formal confirmation from SARS, you’ll need to request this manually. To do this:

Once SARS processes your request and verifies your non-residency, they will issue a Non-Resident Confirmation Letter, formally recognising your status as a non-resident for tax purposes.

Benefits of obtaining the SARS Non-Resident Confirmation Letter

Final tips for transitioning to non-resident tax status after emigration:

Read more: Emigration and changing your tax resident status after leaving South Africa.

FinGlobal: cross-border tax specialists for expats

Don’t risk unnecessary tax liabilities as a South African expat. Let FinGlobal guide you through the process of tax emigration, securing your SARS Non-Resident Confirmation Letter, and withdrawing and transferring your retirement annuity abroad. We specialise in cross-border tax solutions for South Africans, offering a complete, hassle-free service to help you manage your financial transition with confidence.

For more information on our convenient, trusted tax services for expats, please leave your contact details below and we will be in touch soon.

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