🇿🇦 South Africa Tax Residency & Physical Presence Calculator

Evaluate your South African tax residency status under Section 1 & 5 of the Income Tax Act 1962, the 5-year rolling Physical Presence Test, Ordinarily Resident standard (Cohen & Kuttel), and DTA tie-breaker shields.

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Physical Presence & Status Inputs

Non-Standard Tax Year Cycle (Section 5): South African tax years for individuals run from 1 March to 28/29 February.

Airport Transit Exception (IN 4): Qualifying airport transit periods where a traveler transits through South Africa between two foreign destinations without formally entering the Republic are excluded from physical presence day counts.

Current Tax Year Days in SA (1 Mar 2026 – 28 Feb 2027)

days

Part-day presence at any time during a 24-hr day counts as 1 full day (statutory threshold is exceeding 91 days; ≤91 days is safe).

5 Preceding Tax Years Lookback

Preceding Tax Year 1 (1 Mar 2025 – 28 Feb 2026)

days

Preceding Tax Year 2 (1 Mar 2024 – 28 Feb 2025)

days

Preceding Tax Year 3 (1 Mar 2023 – 29 Feb 2024)

days

Preceding Tax Year 4 (1 Mar 2022 – 28 Feb 2023)

days

Preceding Tax Year 5 (1 Mar 2021 – 28 Feb 2022)

days

Ordinarily Resident Standard (Primary Common-Law Test)

What factors determine Ordinary Residence under SARS Interpretation Note 3?

Ordinary residence is a subjective question of fact based on all circumstances (Cohen v. CIR & CIR v. Kuttel). Key factors considered by SARS include: intention to reside, fixed and settled home, center of family and lifestyle, employment and economic ties, habitual abode, immigration status, and frequency/purpose of visits abroad.

Continuous Physical Absence from SA for 330+ Full Days (s 1 proviso ceasing rule)

Applies solely to physical presence residents. After 330 continuous full days abroad, an individual is treated as having ceased SA tax residence retroactively from the date of departure.

Double Taxation Agreement (DTA) Article 4 Position

If a bilateral DTA assigns exclusive residence to the foreign state, South Africa is restricted from taxing worldwide income (though SA-sourced income remains taxable).

Statutory Assessment & Status

Evaluated Tax Residency Status

NON-RESIDENT (PPT THRESHOLD NOT MET)

Physical presence is 91 days or fewer in current tax year. Does not satisfy the Physical Presence Test threshold.

Physical Presence Test (PPT) Rule Criteria

Current Tax Year: At Least 92 Days (>91d):

45 days in current year

PPT THRESHOLD NOT MET (≤91d)

At Least 92 Days in EACH of 5 Preceding Years (>91d each):

Requires > 91 days in all 5 lookback years

MET (≥92d each)

At Least 916 Days Total During 5 Preceding Years (>915d):

Total preceding days: 980 / 915 threshold

EXCEEDED (≥916d)

Applicable Statutory Authorities:

Read Full South Africa Tax Residency Guide

Never Miss a South African Physical Presence Test Threshold or 915-Day Lookback Limit

Domicile365 tracks your physical presence automatically in the background, logging compliant day counts across South Africa (1 Mar – 28/29 Feb), the UK, US states, and Schengen destinations. Generate cryptographically signed PDF audit transcripts for SARS with one click.

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🇿🇦 South Africa Tax Residency & Physical Presence Calculator

Physical Presence & Status Inputs

5 Preceding Tax Years Lookback

Statutory Assessment & Status

Physical Presence Test (PPT) Rule Criteria

Applicable Statutory Authorities:

Never Miss a South African Physical Presence Test Threshold or 915-Day Lookback Limit

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