n Without Prejudice - Calculating the expat exemption : tax

Volume 13, Issue 3
  • ISSN : 1681-178X



As every South African resident seconded abroad knows, if he or she remains outside South Africa in total for more than 183 full days during any period of 12 months, of which more than 60 full days are continuous, the remuneration earned is exempt from tax in South Africa, even though the normal rule is that a resident is taxable on worldwide income (see s10(1)(o) of the Income Tax Act).

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