Foreign Service Rendered

Remuneration derived from services rendered outside South Africa may, under certain circumstances, be exempt from tax in South Africa. This exemption is contained in Section 10(1)(o)(ii) of the Income Tax Act, 1962 [ the Act].

Do you qualify for foreign service tax exemption?

The exemption will apply in respect of services rendered outside South Africa for or on behalf of an employer if;

  • the individual is outside South Africa for a period or periods exceeding 183 days in aggregate, during any twelve month period commencing or ending during a tax year
  • during the 183 day period, there was at least a 60 day continuous period of absence from South Africa.

If tax was withheld on the remuneration received for foreign services rendered and you meet the requirements contained in Section 10(1)(o)(ii), the tax overpaid must be refunded to you. Subject to these requirements, you may qualify for an exemption on a portion of your lump sum or annuity income on retirement or withdrawal.

The cashkows.com solution

For a free assessment, leave your contact details and a very brief explanation of the tax matter which you want us to investigate and we’ll get back to you!

Get a FREE tax refund assessment

leave your details below





client testimonial

I recently had a great experience with CashKows and the transfer of my SA retirement annuities to Ireland. CashKows also offered to submit a closing tax return to SARS.

Mike Louw

latest cashkows.com blog posts

Where are the eggs? Overcoming breakfast culture shock as an expat

If you start your day with bacon and eggs or a hearty bowl of oats or cereal, you’re in for a dose of culture shock when you move abroad. Nutritionists claim that breakfast is the most important meal of the day, so quickly acclimatising to your new breakfast, is an...

What does Australia’s new visa program mean for expats?

Australia has very recently performed a complete overhaul of their immigration policy, which will have a significant impact on people looking to immigrate to the country. Australia is one of the top destinations for both South African and UK expats who are drawn to...

let us call you for a FREE consultation

please call me
Request a call backPlease Call Me
How can we help?

How can we help?

Leave your details below and we'll contact you





You have Successfully Subscribed!

Need help with South African tax?

Need help with South African tax?

Leave your details below and we'll contact you





You have Successfully Subscribed!