11/09/2025
Are you're a South African working abroad?
Working Abroad? Know your tax exemptions.
Three Main exemptions are available to South African tax residents earning income abroad (i.e foreign income earners)
1. First Seafarer Exemption - Section 10(1)(o)(i)(aa)
2. Second Seafarer Exemption - Section 10(1)(o)(i)(bb)
3. Expat Exemption - Section 10(1)(o)(ii)
More detail on the 2nd and 3rd exemption as they are commonly confused.
SEAFARER EXEMPTION Section 10(1)(o)(i)(bb)
1. Are you employed as an officer or crew member? (i.e., do your duties involve navigating, operating, or engineering a ship?)
2. Is the vessel a ship used for international transportation of passengers or goods for rewards (INCLUDES cargo ship, container ship, or passenger liners; and EXCLUDE oil rigs, floating platforms, support vessels, or vessels used solely for offshore drilling or maintenance.)
3. Is your employer engaged in maritime shipping, not oil & gas extraction or servicing?
If the answer to ALL THREE is YES, then Section 10(1)(o)(i)(bb) may apply.
If any answer is NO, the taxpayer likely does not qualify under this exemption
EXPAT EXEMPTION: Section 10(1)(o)(ii)
1. Are you a South African tax resident?
1. Is your income earned from employment services physically rendered outside South Africa?
2. Did you spend ≥183 full days outside South Africa in any 12-month period, of which at least 60 were continuous?
If all are YES, the R1.25 million exemption under Section 10(1)(o)(ii) applies
Contact The Tax Hub for assistance in submitting your taxes.
