Expatriate Tax

The rules regarding taxation are based on residency. If you are a South African Tax Resident, then you are taxed on your worldwide income. If you are not a South African Tax Resident, then you are taxed on your South African sourced income. Where South African Tax Residents are working abroad or have dual residency, then considerations of any Double Taxation Agreements and the application of the foreign income exemption must be considered. PSE is uniquely placed to advise and dispute any incorrect determination made by SARS regarding your resident working abroad status.