The Frozen Expat Exemption: R1,25 million That Has Not Moved

Government and the South African Revenue Service (SARS) have moved decisively to shut down a tax planning strategy, particularly involving high-net-worth individuals preparing to cease their South African tax residency, by using the current donations tax exemption between spouses to avoid their full income tax liability in South Africa.
Illustration explaining donations tax exemption rules for charitable contributions and tax compliance.

SARS Moves to Limit Donation Tax Loophole for Departing High-Net-Worth Individuals

Government and the South African Revenue Service (SARS) have moved decisively to shut down a tax planning strategy, particularly involving high-net-worth individuals preparing to cease their South African tax residency, by using the current donations tax exemption between spouses to avoid their full income tax liability in South Africa.
luxury home with modern pool - bona fide non-resident

New Banking and Tax Rules Impact Receiving and Remittance of Rental Income for Foreign Property Owners in South Africa

Person calculating with a calculator and reviewing financial documents and charts on a desk.

Where Do You Stand with SARS? Why a Tax Diagnostic Review is the Best New Year’s Resolution for 2026

As we step into 2026, there is no better time for taxpayers to gain clarity on their exact standing with the South African Revenue Service (SARS). Many individuals assume their tax affairs are in perfect order, but as the saying goes, assumption is the mother of all mistakes. When it comes to SARS, it can be an expensive one.
Stressed man holding his head at a desk full of papers, next to a calendar with red dates 1 and 9.

Provisional Tax Deadline Looming: What South Africans Must Know

As the 2026 provisional tax deadline approaches, thousands of South Africans are searching for clarity: What must I submit? What has changed? How do I avoid penalties & interest? These questions matter because for taxpayers earning income outside traditional employment, provisional tax is a non-negotiable responsibility and getting it wrong can be costly.
A white model airplane resting on a dark blue passport, which is open on top of a white travel document.

Renounced South African Citizenship? You May Still Be Taxable in the Eyes of SARS

With the South African Revenue Service (SARS) expected to crack down on individual expats who remain non-compliant, South Africans living abroad and who have renounced their South African citizenship should take note that this step does not automatically end their tax obligation in South Africa. From a tax-law perspective, this assumption is incorrect and can expose individuals to significant liabilities, often only years after leaving the country.
Modern airport concourse with high ceilings, large windows, blue carpet, gate signs for 77 and 76, and a few travelers.

Planning to Emigrate in the New Year? Start Preparing Now Before the Festive-Season Slowdown Hits

As the year draws to a close, many South Africans begin preparing for international relocation at the start of the new year, yet the administrative side of emigration, particularly ceasing South African tax residency is often more complex than anticipated. If you intend to finalise your tax residency cessation early in 2026, the window to...
A modern two-story house with warm interior lights glowing at dusk, reflected on a wet street after rain.

SARS Will Soon Know About Every Foreign Property You Own — Are You Prepared?

The South African Revenue Service (SARS) is about to gain unprecedented visibility into your offshore life. A new global tax agreement means SARS will soon automatically receive detailed information about every foreign immovable property owned by South African taxpayers across more than 20 countries. Delano Abdoll Legal Manager: Cross Border Taxation Tasmin Kotze Tax Legal...
Two businessmen shaking hands while one hands over a stack of 500 Euro banknotes to the other.

How SARB’s New Rules Affect the Transfer of South African-sourced Income Abroad

At the end of October 2025, the South African Reserve Bank (SARB) introduced material changes to the processing of cross-border income transfers. While intended to reinforce compliance and enhance alignment between SARB and the South African Revenue Service (SARS), these measures mean that no South African-sourced income may be remitted abroad until SARS has verified...