Tax Emigration · SARS Residency Cessation
Tax emigration and residency cessation for South Africans moving abroad — handled from start to finish by Maltech-Africa.
Many South Africans assume that boarding a plane changes their tax status. It doesn’t. Formally ceasing South African tax residency requires a process with SARS, and leaving without notification does not end the obligation. Until you complete it, you remain a tax resident and your worldwide income stays taxable in South Africa.
Why it matters: people who leave without telling SARS can remain tax residents by default for years, then face back-tax assessments on foreign income. We help you avoid that.
A complete, managed path from tax resident to formally ceased — with every SARS step handled.
We assess where you stand under the ordinarily resident and physical presence tests, and tell you whether you can cease residency now or need to wait.
We prepare and submit your cessation of residency and follow it through to your Non-Resident Confirmation Letter.
Ceasing residency triggers a deemed sale of your worldwide assets at market value, but South African property is excluded and stays taxable. We help you understand your position before you commit.
We bring your filings up to date so your tax file is clean when you leave.
We advise on how your property, company interests and retirement funds are treated, and coordinate the paperwork.
We help you prepare the documents for exchange control and transfers through your authorised dealer.
Three details that quietly decide how much leaving South Africa actually costs you.
If you stay a tax resident while working abroad, up to R1.25 million of foreign salary a year can be exempt, and Budget 2026 left that limit unchanged. But it applies only to employees, not to contractors, consultants or the self-employed, and it requires more than 183 days outside South Africa in a 12-month period, with at least 60 days continuous. Income above the cap is taxed here.
Since 1 March 2021, you can withdraw an RA before age 55 only after you have ceased to be a tax resident and remained non-resident for an uninterrupted three years. The older route through SARB-recognised emigration was deleted.
Rental income and capital gains on South African property remain taxable after you leave. If you sell as a non-resident, the buyer withholds 7.5% of the price for an individual, 10% for a company and 15% for a trust.
Four clear stages, from first call to confirmation.
1
Tell us where you’re going, when, and what you own in South Africa.
2
We confirm your status and the best timing to cease residency.
3
We compile your documents and deal with SARS on your behalf.
4
You receive your confirmation, and we advise on what stays on your South African compliance calendar.
I’ve already been abroad for years. Is it too late?
No. We can review your position and help bring your records up to date. If you have undeclared foreign income, we can also discuss a voluntary disclosure approach where it applies.
Do I need to close my South African company?
Not necessarily. A company can stay active while you live abroad, but it needs ongoing CIPC and SARS compliance and a South African public officer. We can provide this through our Public Officer & Tax Compliance Retainer.
Can you work with me while I’m overseas?
Yes. Our clients are in Australia, the Netherlands, Mauritius and Seychelles, among others. Everything can be done remotely, and we schedule calls around your time zone.
Can I pay in instalments?
Yes, through our Promise To Pay option. We’ll confirm the terms with you before you begin.
Once you’ve left (or you’re leaving soon), our annual retainer keeps your SARS filings, dormant company, property and retirement-fund obligations up to date for one fixed yearly fee.
Book a free, no-obligation consultation and we’ll tell you where you stand and what ceasing residency would involve for you.
This page is general information and not tax or legal advice. Your outcome depends on your personal circumstances. Maltech-Africa is a registered Trust & Company Service Provider (TCSP ID: 65232).