Foreign Employment Income Calculator South Africa (2026/2027)
Find out how much of your pay from working abroad is tax-free in South Africa, and what credit you get for tax paid there.
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Tax year: 2026/2027Source: SARS — Personal income tax
Your pay from working abroad
Did you spend enough time outside South Africa?
You need more than 183 days outside South Africa in any 12 months, including one unbroken stretch of more than 60 days.
Income you still earn in South Africa
For example a salary, rent from a property, or business income. South Africa still taxes all of this.
About you
The tax-free amount for working abroad
If you are a South African tax resident (South Africa treats you as living here for tax) and you work abroad, the first R 1 250 000 you earn there each year may be free of South African tax. This only works while you are still a tax resident. If you have formally stopped being one, use the Tax Emigration Calculator instead.
It covers pay from an employer, such as a salary, bonus or commission. It does not cover money you earn as an independent contractor, or income from investments.
Law: section 10(1)(o)(ii) of the Income Tax Act.
Do you qualify?
| What you need | What it means |
|---|---|
| More than 183 days abroad | You were outside South Africa for more than 183 full days in total, in any 12-month period |
| One long stretch of more than 60 days | In that same 12 months, you were outside South Africa for more than 60 full days in a row |
Before 1 March 2020, all of this pay was tax-free. Since then the limit is R 1 250 000 a year. Anything above that is taxed at your normal rate. If you paid tax on that extra amount in the other country, South Africa gives you a credit so you are not taxed twice. The credit can never be more than the South African tax on that part of your income (law: section 6quat of the Income Tax Act).
Worked examples
Earning R1.8 million abroad, R150,000 tax paid there
A 35-year-old South African tax resident spends 200 days outside South Africa, 90 of them in a row. They earn R1,800,000 abroad and pay R150,000 tax there. They have no South African income.
- Money earned abroad
- R 1 800 000
- More than 183 days outside South Africa?
- Yes (200 days)
- More than 60 days in a row?
- Yes (90 days)
- Part that is not taxed (up to the limit)
- R 1 250 000
- Part that is taxed
- R 550 000
- Tax South Africa would charge
- R 114 907
- Credit for tax already paid abroad
- −R 114 907
Tax you save because of the exemption: R 466 293. Without the exemption you would owe R 466 293 after the credit for tax paid abroad, so the saving compares like with like.
Earning R900,000 abroad plus R300,000 rent in South Africa
A 35-year-old spends 200 days outside South Africa, 90 of them in a row. They earn R900,000 abroad (under the limit) and R300,000 in rent from a South African property. Two people are on their medical aid.
- Money earned abroad
- R 900 000
- Part that is not taxed
- R 900 000
- Rent from South Africa
- R 300 000
- Total income South Africa taxes
- R 300 000
Pay earned abroad that is under the limit is not taxed in South Africa at all. Only the South African rent is taxed.
Related calculators
- Income Tax Calculator — for income you earn in South Africa
- Tax Emigration Calculator — if you plan to stop being a South African tax resident
- Currency Converter — turn foreign money into rand
Sources
Frequently Asked Questions
Yes, up to a limit. If you are a South African tax resident and work abroad, up to R1,250,000 a year of what your employer pays you for work done outside South Africa can be free of South African tax. You must be outside South Africa for more than 183 days in any 12 months, including more than 60 days in a row. Law: section 10(1)(o)(ii) of the Income Tax Act.
Up to R1,250,000 a year since 1 March 2020. Anything above that is taxed in South Africa at your normal rates.
You must spend more than 183 full days in total outside South Africa in any 12 months. The 12 months do not have to match the tax year, so the days can run across two tax years. Weekends and leave that you spend abroad count.
In the same 12 months you must also spend more than 60 full days in a row outside South Africa. A trip home ends the run, and you start counting again after you leave.
Yes, if the other country taxed income that South Africa also taxes. South Africa gives you a credit so you are not taxed twice. The credit is never more than the South African tax on that part of your income. Law: section 6quat of the Income Tax Act.
This calculator is for people who are still South African tax residents. If you have formally stopped being one, South Africa treats most of your investments as sold the day before (a deemed disposal). Use the Tax Emigration Calculator instead.