Tax Residency - Understanding the Foreign Services Income Exemption (2026)

This course aims to clarify the tax treatment of the income exemption of taxpayers working abroad and whether they remain tax residents or not.

• Brief overview of the difference between ceasing to be a tax resident and merely working abroad
• Income that qualifies for a tax exemption for taxpayers that remain tax residents but work abroad
• Qualifying criteria for the exemption
• Determination of the exempt amount
• Completion of the tax return
• Responsibilities of the employer of an employee working abroad
• Income that remains taxable in South Africa even when an individual ceases to be a tax resident (source income)
• Foreign income that is taxable in South Africa for individual resident taxpayers
• Translation of foreign amounts (including CGT)
• The impact of double tax agreements on South African source and foreign source income
• Rebates available for the relief of double taxation
• Brief overview of withholding taxes and other tax implications of cross-border transactions
• FAQ's on foreign income and taxpayers working abroad
• DISCLAIMER: Neither ProBeta Training nor the presenter is registered as a tax practitioner, and the purpose of this course is to convey important legislative and practice information related to the matters covered in the content. We do not claim any information in our courses to be formal or expert tax advice or opinions. Please note that tax residency remains a highly specialised field, and it is advised that formal advice be obtained from a tax advisor or practitioner before making a final decision on your tax affairs.

• Tax practitioners assisting their clients with tax residency matters, anyone considering changing residency, or anyone receiving foreign income.
  
• Audit managers
• Audit partners
• Auditors
• Bookkeepers
• Financial accountants
• Financial managers
• Compliance officers