Tax guide

Foreign income if you are a tax resident

Residence is not “I got paid in USD.” A South African tax resident declares worldwide income, then looks for a specific exemption or a foreign-tax credit. Silence is not a category.

Residence first

Ordinarily resident, or the physical-presence test. Dual residence is possible. Ceasing to be resident is a formal event with exit-tax consequences. Do not assume a work trip made you non-resident.

Section 10(1)(o)(ii) is a test

The foreign-employment exemption needs qualifying days outside the Republic and qualifying remuneration. 2026 filing-season material still treats this as something you prove, not something eFiling invents. Remote work for a foreign company while living in Johannesburg usually fails the days test.

Credit vs exemption

If the income is taxable here and you paid tax abroad, look at the foreign-tax rebate / credit rules (section 6quat). Keep the foreign assessment. Do not omit the income because “they already taxed it”.

Gigs, prizes, riding fees

Income earned in another African country, the UK, or the UAE is still in the net if you are resident. Taxzi will not mark it exempt because the description looks foreign.

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)

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