Foreign Service Rendered

Remuneration derived from services rendered outside South Africa may, under certain circumstances, be exempt from tax in South Africa.

South African tax on foreign services rendered

Remuneration derived from services rendered outside South Africa may, under certain circumstances, be exempt from tax in South Africa. This exemption is contained in Section 10(1)(o)(ii) of the Income Tax Act, 1962 [ the Act].

Do you qualify for foreign service tax exemption?

The exemption will apply in respect of services rendered outside South Africa for or on behalf of an employer if;

  • the individual is outside South Africa for a period or periods exceeding 183 days in aggregate, during any twelve month period commencing or ending during a tax year
  • during the 183 day period, there was at least a 60 day continuous period of absence from South Africa.

If tax was withheld on the remuneration received for foreign services rendered and you meet the requirements contained in Section 10(1)(o)(ii), the tax overpaid must be refunded to you. Subject to these requirements, you may qualify for an exemption on a portion of your lump sum or annuity income on retirement or withdrawal.

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