South Africa has a residence-based tax system, which means residents are taxed on their worldwide income, regardless of where that income was earned.   South African tax residents living overseas and earning remuneration in respect of services rendered outside of South Africa are exempt from tax in South Africa, provided that the individual is outside of South Africa for a period or periods exceeding 183 full days (60 of which have to be continuous days of absence), during any 12 month period.  There is currently no limitation on the foreign employment income exemption.  From 1 March 2020, the first R1 million earned from foreign service income will be exempt from tax in South Africa, provided more than 183 days are spent outside […]