In accordance with source rules, remuneration from services rendered in South Africa is taxable in South Africa. Foreign nationals temporarily residing and working in South Africa are therefore taxable on their remuneration, regardless of where their employer resides or where payment is made. Such income may be exempted, however, under one of South Africa's double taxation agreements. That exemption will usually be available if the temporary resident is present in the country for less than 183 days in any one tax year and is paid by a foreign employer.

For further information please contact: 

Werksmans Attorneys 

Werksmans Chambers, 22 Girton Road, Parktown, Johannesburg 2193 
P.O. Box 927, Johannesburg 2000 South Africa

Enquiries:        Mr Charles Butler
Telephone         27 (011) 488-0000
Telefax           27 (011) 484-3100/3200
E-Mail Address