Compliance · 7 min

Foreign Income When You Live in South Africa

The currency is not the residence test.27 September 2026 All articles

Resident → worldwide

Ordinarily resident or physical-presence test. Then salary, gigs, prizes, and gains from anywhere are in the South African net unless a specific exemption or treaty article applies.

10(1)(o)(ii)

The foreign-employment exemption is a days-and-duties test. Remote work for a London company from Randburg almost never qualifies. Keep a travel diary if you actually left.

Foreign tax already paid

Section 6quat may give a credit. You still declare the income. Keep the foreign assessment.

Questions

I am paid in USD to a South African bank. Is it foreign income?
The source and where you rendered services matter more than the currency. Living and working here usually means it is taxable here.

Disclaimer: This is general guidance based on the South African Income Tax Act and published SARS Interpretation Notes as at the 2026/2027 year of assessment (1 March 2026 – 28 February 2027). It is not professional tax advice. Deductibility depends on your facts. Confirm current figures on sars.gov.za before you file.

Find the foreign income in your bank statements

Upload bank statements. Taxzi flags lines that may qualify under SARS rules. Mixed shops stay out until you say what they were. You confirm every claim. This is guidance — not a filed return.

Works with FNB, Standard Bank, Absa, Nedbank, Capitec, Investec and Discovery Bank PDF statements.

Check my statement for foreign income (free)

3 + 3 free estimates