Tools · South Africa Tax Residence
South Africa Tax Residency Test
South Africa applies two tests. The ordinarily resident test is subjective and takes priority. Only if it does not apply does the physical presence test run — and its three limbs must all be satisfied, so one quiet year in the look-back period breaks it entirely.
Looking for the full explanation? Read the complete guide to South Africa tax residency, which covers each limb of the test in detail alongside this tool.
- Ordinarily resident test
- Physical presence test
Stage 1 of 2 · Ordinarily resident test
Ordinarily resident test
Is South Africa the country to which you would naturally return after your travels?
This is the ordinarily resident test — your real home, your principal residence in the ordinary sense. It is deliberately subjective, it takes priority over any day count, and emigrating physically does not end it while your settled intention remains.
Residency tests for other countries
- South Africa residency: full guide and FAQs
- All tax residency tests
- United Kingdom — Statutory Residence Test
- Ireland — Tax Residence Test
- Spain — Tax Residence Test
- United States — Substantial Presence Test
- Australia — Residency Tests
- Portugal — Tax Residence Test
- United Arab Emirates — Tax Residency Test
- France — Domicile Fiscal Test
- Italy — Tax Residence Test
- Canada — Residency Test
- India — Residential Status Test
- Germany — Unlimited Tax Liability Test
- Switzerland — Tax Liability Test
- Cyprus — Tax Residence Test
- Thailand — Tax Residence Test