Under South African tax law, you are considered a South African tax resident if you meet either the Ordinary Residence Test or the Physical Presence Test. Let’s unpack both clearly.
🇿🇦 1. Ordinary Residence Test
This is the main test—and it’s all about your intentions and lifestyle.
You are “ordinarily resident” in SA if:
- South Africa is the country you call home (even if you travel or live abroad temporarily).
- You intend to return to South Africa regularly or permanently.
- You have a permanent home or strong personal and economic ties here.
It’s about where your “real home” is, not just where you’ve been physically.
Think of it like this:
If SARS asked: “Where do you really live, when you’re not working or travelling?” — if the answer is South Africa, you’re ordinarily resident.
If you meet this test, you’re a tax resident from the first day of the tax year (or when you arrive).
2. Physical Presence Test
If you’re not “ordinarily resident” but spend a lot of time in SA, this test could still make you tax resident.
You’re a tax resident if you’ve been physically present in SA for:
- More than 91 days in the current tax year, and
- More than 91 days in each of the previous 5 tax years, and
- More than 915 days in total over those 5 years.
If you meet all three of those, you’re deemed a tax resident from the first day of the sixth year.
BUT – if you leave SA for more than 330 consecutive days, you stop being a resident from the day you left.
Can you be tax resident in more than one country?
Yes—many people end up dual tax resident, especially if they:
- Live in one country and work or own assets in another, or
- Emigrate without properly cutting ties
In these cases, South Africa may apply a Double Tax Agreement (DTA) to sort out which country has taxing rights.
Summary Checklist: Are You a SA Tax Resident?
| Test | Criteria | Result |
| Ordinary Residence | SA is your permanent home / base | Tax resident from day 1 |
| Physical Presence | 91+ days in current year, 91+ in each of last 5 years, 915+ total | Tax resident from day 1 of sixth year |
| Left SA for 330+ days? | Yes | You may cease to be a tax resident |
| DTA Applies? | Yes, and another country has taxing rights | May override SA residency |