Foreign Employment Income Calculator

Section 10(1)(o)(ii) exempts foreign employment remuneration from SA tax if you work outside South Africa for more than 183 days in any 12-month period, with at least 60 consecutive days abroad.

From 1 March 2020, the Section 10(1)(o)(ii) exemption is capped at R1,250,000 per year. Foreign income above this amount is fully taxable in South Africa at your marginal tax rate.

You must work outside South Africa for more than 183 days in any continuous 12-month period (not necessarily a tax year). The days can span across two tax years.

Of the 183+ days worked outside South Africa, at least 60 must be consecutive (continuous). Short trips back to SA break the consecutive count.

If you pay tax to a foreign country, you may claim a credit against your SA tax liability under Section 6quat. The credit is limited to the proportion of SA tax attributable to your foreign income.

This calculator is for SA tax residents working abroad who have NOT formally ceased tax residency. If you formally emigrate, you trigger Section 9H deemed disposal—use the Tax Emigration Calculator instead.