Submission to National Treasury - Expatriate Tax Exemption

Attention all South African Expatriates,

We have taken your feedback to treasury before, and as you know, with great result. In case you missed it, Jerry Botha, Managing Partner at Tax Consulting SA, compiled a report on the 2017 Parliament submission and outcome.

As part of our commitment to represent your interests – we need your help again. We are running a survey that will help provide feedback to National Treasury regarding the amended expatriate tax law. This is especially crucial as National Treasury has now published a media release inviting tax practitioners and members of the public to submit comments for the next legislative cycle – with a deadline set at no later than Friday, 23 November 2018.


The amended expatriate tax law, section 10(1)(o)(ii) of the Income Tax Act, was promulgated and gazetted last year, 2017, and comes into effect on 1 March 2020. The amendment places a 1 million Rand threshold on the exemption that South African’s working abroad will be able to claim. The law looks at your full package earned abroad and not just the cash component and thus fringe benefits and allowances are taken into account.

We are making further submissions to National Treasury with the objective of attempting to have the law further amended to exclude as many benefits as possible and to rather focus the threshold on the cash component of an expat’s package. If successful, this will vastly reduce an expat’s tax liability in South Africa on their foreign earned income.

To do this, we need statistics to strengthen our case and as such request that you complete the survey which will provide us with invaluable information for our submission to National Treasury.

NB: Please note your response will be treated with strict confidentiality and legal privilege applies. Only a summary of the information will be shared with National Treasury and no individual particulars.

Please add your voice to the cause by completing the survey: