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Foreign Employment Income Exemption Section 10(1)(o)(ii) of the Income Tax Act, 1962
- 17 February 2025
- International Tax
- Theo Burrows and Hugo van Zyl
This guide explores the South African Income Tax Act’s foreign employment income exemption (FEIE), as per Section 10(1)(o)(ii). It explains the qualifying criteria, including the requirement for employees to spend at least 183 full days abroad, with 60 consecutive days outside South Africa within any 12-month period. The guide also covers the R1.25 million exemption cap, interpretation challenges related to remuneration, and SARS e-filing procedures for claiming the exemption. Practical case studies illustrate how taxpayers can apply these rules and navigate common complexities, such as determining workdays and apportioning income.
For full details, including legislative interpretations and case studies, read the complete guide here.
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