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.

The FinGlobal solution

For a free assessment, leave your contact details and a very brief explanation of the tax matter which you want us to investigate and we’ll get back to you!

Get a free tax refund assessment

Leave your details below.





Licensed South African Financial Services Provider FSP # 42872

Exchange rates

Can't find your country? Contact us


Other services


Please Call Me

We’ll answer all your questions

Free Financial Report

Get a FREE financial report on your South African policies

Our Fees

View information on our fees

Frequently Asked Questions

Have a question? Look at our FAQ’s or request a call back

Client testimonials

I am so pleased and impressed with the service from FinGlobal (previously cashkows)! I won’t hesitate to recommend your services to other South African expatriates.

Donald Lovegrove

FinGlobal (previously cashkows), took care of everything! It was the best experience I have ever had with tax and financial consultants and the fees were very reasonable!! The consultants at FinGlobal really know what they are doing!! Thank you so much for a stress-free process!!

Yvonne Flattery-Richter

UK or Australia – where will you find the most expat South Africans?

The UK and Australia have always been two top destinations for South African expats. Australia with its southern hemisphere beach lifestyle almost...
Read More

Is the expat romance with the UK and USA over?

The UK and the USA have always been two top expat destinations. But in the past year political and economic uncertainty in both these countries are...
Read More

7 American meals, you just have to taste

July is a big month in America. The fourth of July celebrations are anticipated throughout the year and many towns don’t just celebrate the day –...
Read More
Let us call you for a FREE consultation

We’ll answer all your questions. Your personal consultation is completely free and without obligation.

Please Call Me
Request a call back        Please Call Me

Welcome to FinGlobal - previously

If you have any questions let us call you back and we'll answer all your questions regarding our services for South African expats.


You have Successfully Subscribed!