SARS Non-Residency Secrets Revealed: What You Need to Know About the 2026 Filing Season

If you are a South African living abroad, you likely know the feeling of watching the calendar as the South African Revenue Service (SARS) filing season approaches. For the 2026 tax year, the landscape has shifted. SARS has sharpened its focus on those claiming non-residency, introducing new layers of scrutiny that require more than just a boarding pass to satisfy.

Navigating your tax obligations from thousands of miles away can feel overwhelming, but it doesn’t have to be. By understanding the rules, and the "secrets" SARS uses to test your status, you can protect your wealth and ensure your transition abroad is legally sound.

Distinguish Between Physical and Tax Emigration

One of the most common mistakes you might make is assuming that because you have "left" South Africa physically, you have "left" SARS behind.

Physical emigration is the act of moving your life, your family, and your furniture to another country. Tax emigration, however, is a formal process where you notify SARS that you are no longer a South African tax resident.

You can live in London, Dubai, or Perth for years while SARS still considers you a "tax resident" because you haven't formally broken your tax ties. If you haven't explicitly declared your non-residency, SARS may still expect a slice of your global income.

Understand the Two Residency Tests

SARS uses two primary tests to determine if you owe them tax on your worldwide income. Knowing which one applies to you is the first step in managing your 2026 filing.

1. The Ordinarily Resident Test

This is the most subjective test. You are considered "ordinarily resident" if South Africa is the place you eventually return to after your wanderings. It is your "real home." SARS looks at your intentions and your actions. If your spouse still lives in South Africa or you keep a permanent home ready for your return, you might fail this test.

2. The Physical Presence Test

If you aren't "ordinarily resident," you can still be caught by the numbers. You meet this test if you are physically present in South Africa for:

• More than 91 days in the current tax year;

• More than 91 days in each of the five preceding tax years; and

• A total of more than 915 days across those five preceding years.

Master the 330-Day Rule to Cease Residency

If you were a resident solely based on the physical presence test, there is a specific way to "break" that residency. You must remain physically outside of South Africa for a continuous period of at least 330 full days.

Once you hit that 330-day mark, you are deemed to have ceased being a tax resident from the very day you first left the country. This is a powerful tool, but it requires meticulous record-keeping of your travel dates.

Face the 2026 Crackdown: The 17 Probing Questions

For the 2026 filing season, SARS has introduced a heightened level of scrutiny. If you declare yourself a non-resident on your RAV01 form, you may be met with a standardized set of 17 probing questions. These aren't just "yes/no" queries; they are designed to uncover the reality of your life.

Expect questions like:

• Where does your spouse and family live? (If they are in SA, SARS will argue your "center of vital interest" is still there.)

• Where are your personal belongings? (Keeping a car or a storage unit full of furniture in SA suggests a plan to return.)

• What is your long-term immigration status? (Have you applied for permanent residency abroad, or are you on a temporary work visa?)

SARS is also looking closely at Double Tax Agreement (DTA) tie-breaker claims. They no longer accept a simple "I moved" statement. They want to see the exact date you became a tax resident in your new country, often requiring a formal Foreign Tax Residency Certificate from that country's authorities.

Navigate the Technical Exit: RAV01 and Section 9H

Ceasing residency isn't a passive event; it’s a transaction. To make it official, you must update your status via the RAV01 form on eFiling. This triggers a "split-year" tax return.

The Split-Year Return

In the year you leave, you effectively file two "mini-returns" in one. One covers the period you were a resident (taxed on worldwide income), and the other covers the period you were a non-resident (taxed only on South African-source income).

The Section 9H "Exit Tax"

This is the part many expats miss. Under Section 9H, the day before you cease to be a tax resident, SARS "deems" you to have sold all your worldwide assets (shares, offshore investments, etc.) at market value. This triggers a Capital Gains Tax (CGT) event. You don't actually have to sell the assets, but you do have to pay the tax on their growth.

Note: South African immovable property (like your house in Joburg) is generally excluded from this "deemed" sale because SARS will tax it whenever you eventually do sell it. If you are selling a property before you leave, ensure you have a solid Agreement of Sale and professional guidance to manage the tax implications.

Know Your Numbers: Exemption Thresholds and Deadlines

Even if you remain a tax resident while working abroad, you might qualify for the Foreign Employment Income Exemption. As of 2026, the first R1.25 million of your foreign foreign-earned salary is exempt from South African tax, provided you spent more than 183 days (including a 60-day continuous period) outside the country.

Mark Your 2026 Calendar

To avoid penalties, you must respect the 2026 filing deadlines:

• Non-provisional taxpayers: 23 October 2026.

• Provisional taxpayers: 22 January 2027.

Action Plan: Your Documentation Checklist

To survive a SARS non-residency audit, you need a "paper trail of intent." Start gathering these now:

1. Travel Log: A clear spreadsheet of every time you entered or left South Africa, backed by passport stamps.

2. Foreign Residency Certificate: A formal document from your new country’s tax office.

3. Lease or Utility Bills: Proof of your permanent home abroad.

4. Employment Contract: Evidence that your economic center has shifted. If you need help reviewing a new international contract, our team can assist with Contract Reviews.

5. Power of Attorney: If you are abroad and need someone to handle your affairs in SA, consider a Special Power of Attorney.

Take Control of Your Tax Destiny

SARS is more sophisticated than ever, but so are the tools available to you. Declaring non-residency is a significant step that requires a clear roadmap and a calm, methodical approach.

You have worked hard for your international career; don't let administrative confusion or a lack of documentation erode your success. If you feel uncertain about the 17 questions or the Section 9H exit tax, reach out to an advocate who can guide and protect your interests.

Ready to secure your tax status? Visit TRM Legal and Tax Advisory Services today to explore our affordable, expert-led solutions tailored for global South Africans.