South Africans abroad | Updated 12 July 2026
Working Abroad Tax Guide for South Africans
Know what to expect from tax before you accept a foreign salary.
Working abroad is not the same as emigrating. This guide is for South Africans who take foreign jobs, earn foreign salaries, and still need to understand how tax can affect the real take-home number.
The South African rule comes first
South Africa uses a residence-based tax system. If you remain a South African tax resident, SARS may still look at your worldwide income, including employment income earned overseas. The foreign employment income exemption may help, but it is not automatic.
The common SARS test is the 183-day and 60-day rule. A South African tax resident employee must generally be outside South Africa for more than 183 full days in any 12-month period, and that period must include more than 60 continuous full days outside South Africa. If the employment and day requirements are met, only the first R1.25 million of qualifying foreign employment income may be exempt from South African income tax.
The exemption is mainly for employees rendering services outside South Africa. Independent contractors, public-sector income, investment income, pensions and capital gains are not treated the same way. Income above the exempt amount can still be taxed in South Africa, although foreign tax credits may reduce double taxation where foreign income tax was also paid.
Country-by-country tax expectations
The second question is the country where the work is physically performed. That country may also tax the salary or require payroll deductions. A 183-day number in one country does not mean the same thing everywhere.
| Country | What to check before you accept the job |
|---|---|
| UAE | The UAE generally does not levy personal income tax on individuals. UAE tax residence can arise at 183 days in a 12-month period, or at 90 days where extra UAE/GCC status and home, employment or business conditions are met. A UAE residence position does not automatically remove the South African SARS issue. |
| UK | The UK uses the Statutory Residence Test. Spending 183 or more days in the UK tax year normally makes a person UK resident, but fewer days can still create residence through home, work and sufficient-ties tests. UK PAYE, National Insurance and the 6 April to 5 April tax year must be checked. |
| USA | The USA can involve federal income tax, state income tax and payroll taxes. For non-citizens, the substantial-presence test uses at least 31 days in the current year plus a weighted 183-day total over three years. The state matters: a job in Texas and a job in California can produce different take-home pay. |
| Australia | Australia has several tax-residence tests, including the resides test, domicile test and 183-day test. The 183-day test is only one test and is often more relevant to arrivals in Australia. Employment income may be taxed through the Australian payroll system, and the Australian tax year runs from 1 July to 30 June. |
| New Zealand | New Zealand tax residence can arise after more than 183 days in any 12-month period, and part-days count. A permanent place of abode can also make a person tax resident. To become non-resident, New Zealand looks at more than 325 days absent plus no permanent place of abode. |
| Canada | Canada looks heavily at residential ties such as a dwelling, spouse or partner and dependants. A person who sojourns in Canada for 183 days or more in a tax year may be deemed resident, but ties can matter more than a simple day count. Federal and provincial tax both affect take-home pay. |
What records should a South African keep?
Keep the evidence before SARS or a foreign tax office asks for it. Useful records include passport pages, arrival and departure dates, flight tickets, work contracts, payslips, proof of where the work was physically performed, foreign tax certificates, tax returns, visas, residence permits and bank records showing salary received.
Also keep a simple calendar showing each workday by country. This matters where income must be split between South African workdays and foreign workdays, or where a treaty uses a day-count rule.
The practical question
Do not compare only the headline salary. Compare what you keep after foreign tax, South African tax exposure, rent, transport, medical costs, exchange rates, South African debit orders, debt repayments and money sent home.
The useful question is not: What is the salary? The useful question is: What do I keep in rand after tax and living costs?
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General educational information only. This page is not personalised tax, legal, immigration, payroll or accounting advice. Check the exact country pair, tax year, treaty and personal facts before making decisions.
Sources checked: SARS foreign employment income exemption, GOV.UK Statutory Residence Test, IRS substantial presence test, Australian Taxation Office tax residency, New Zealand Inland Revenue tax residency, Canada CRA residency status, UAE Cabinet Resolution No. 85 of 2022, and UAE taxation portal.