Section 10(1)(o) — Foreign Employment Days, Not a Remote Job Title

The idea

Section 10(1)(o)(ii) can exempt remuneration for services rendered outside the Republic for an employer, if you are outside South Africa for more than 183 full days in aggregate during any 12-month period, and more than 60 of those days are continuous. There is a cap on the exempt amount — confirm the current figure on sars.gov.za before you plan a year around it.

What fails immediately

Living in South Africa and Slack-ing to London. A 10-day site visit. A contractor who is not in employment (this subsection is about employment). Mixing a local salary with a hope that “international clients” rewrite the section.

Days are calendar facts

Keep boarding passes, stamps, and a day calendar. Partial days are not something to round in your favour. The 12-month window is not always the tax year — read the section and the SARS guide.

Treaties and credits

If 10(1)(o) does not apply, a foreign tax credit or a treaty article might. That is a different working. Taxzi will not tick 10(1)(o) because a payslip says “remote.” You decide with records. You file.

Questions

I spent 190 days in Dubai employed by a SA company. Worth reading 10(1)(o)?

Yes — if the days and “services outside SA” tests are real. Keep the calendar.

Does Taxzi calculate 183 days?

No. We do not have your passport. You count. Confirm the cap and the guide on sars.gov.za.