Tax Map · 搬迁排名

South Africa 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

通常在一年内居住 183 天以上 — 或以下任何一项：

• 通常居住在南非（被视为真实/主要住所，您自然返回的地方）
• 实际居住测试：在当前纳税年度在南非居住超过 91 天
• 实际居住测试：在过去五个纳税年度中，每个年度在南非居住超过 91 天
• 实际居住测试：在之前的五个纳税年度中，累计在南非居住超过 915 天
• 如果根据双重税收协定被视为另一国的专属居民，则不得获得南非居留权

没有投资或黄金签证途径，但自费的远程工作者或高净值人士可以通过新的远程工作（数字游民）签证，或通过符合财务独立或退休人士的临时居留然后永久居留的条件，在南非生活。

停止税务居民身份在实际居住测试（连续 330 天不在南非）下很简单，但在您通常居住的情况下则比较困难，因为南非税务局 (SARS) 会进行详细的事实和意图调查，并且必须通过支持性证据来正式处理停止税务居民身份。

“An individual is a resident for tax purposes in South Africa either by way of ordinarily residence or by way of physical presence. The concept of “ordinarily resident” is not defined in the Income Tax Act. The courts have however held that a person is ordinarily resident in the country to which he or she would naturally and as a matter of course return from his or her wanderings. If a person has ceased to be an ordinarily tax resident, it will be from the day such person ceased his or her residence. An individual, who is resident by virtue of the physical presence test, ceases to be a resident when that person is physically outside the Republic for a continuous period of at least 330 full days. The individual will be deemed to have ceased to be a resident from the day such person left South Africa. An individual who has become a tax resident of another country through the application of a double tax agreement will also cease to be a resident for tax purposes in South Africa.” — South African Revenue Service (SARS)

估算 — 与链接来源核实。 参见方法论。