Authors: Mbuyisile Nukeri and Rizquah Mahomed
South Africans who relocate abroad often assume that leaving the country is enough to end their South African tax residency. In reality, ceasing tax residency is determined by the application of specific legal tests.
SARS applies three primary tests when determining an individual’s tax residency status: the Ordinarily Resident Test, the Physical Presence Test (“PPT”), and, where applicable, the provisions of a Double Tax Agreement (“DTA”).
This article forms part of a broader series unpacking the key legal, practical and tax implications of ceasing South African tax residency.
