The South African Revenue Service (SARS) has issued a tax guide for the tax treatment of South Africa-sourced income of non-residents.

The guide mainly focuses on employment income. Non-resident individuals are required to register with SARS and complete a tax return if their South African income exceeds the minimum earnings threshold. Employers in South Africa must withhold income tax from a foreigner’s income for those services rendered in South Africa (including from any salary, bonus, benefits, and allowances).

Under the country’s income tax system, only amounts received by or accrued to non-residents from a source within South Africa are subject to South African income tax.