An overview of changing South African tax residency: The Double Taxation Agreement route

Over time, the residence-based taxation system in South Africa has become more pivotal to internationally mobile persons, especially high-net-worth individuals and expatriates in general. In terms of this system, South African residents are taxed on their worldwide income and non residents are taxed only on income sourced within the borders of South Africa.

Delano Abdoll
Legal Manager: Cross-Border Taxation