South Africa: physical presence test
Over 91 days each tax year for 6 years and over 915 in the prior 5
About This Rule
Counts your days in South Africa in each tax year, from 1 March to the end of February. You meet the physical presence test if you are present for more than 91 days in the current tax year and in each of the 5 preceding tax years, and more than 915 days in total over those 5 preceding years; the total shown is those 5 years, and the limit only counts as crossed when all three parts are met. Part of a day counts as a day (a transit without formally entering through a port of entry doesn't, which the app can't tell apart), and a year with no trips recorded counts as 0 days. Residence under this test ends after at least 330 full days in a row outside South Africa, and tax treaties can override it; the app does not decide your residence.
Also Requires
- Not ordinarily resident in South Africa at any time during the tax year
Sources
Reviewed September 30, 2026
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