# How many days make you tax resident in South Africa? > How South Africa decides tax residency: 91 days The physical presence test requires presence EXCEEDING 91 days in total during the year of assessment under consideration — but it only makes you a resident if all three of its limbs are met (see otherTests), the tax year (1 March – end of February), the tests that catch you regardless of days, and South African Revenue Service (SARS)'s own page — checked 2026-08-18. Source: https://doastretch.com/tax-days/south-africa/ South Africa · tax residency · 2026 91 days Tax residency threshold checked 2026-08-18 · sars.gov.za 91 days The physical presence test requires presence EXCEEDING 91 days in total during the year of assessment under consideration — but it only makes you a resident if all three of its limbs are met (see otherTests) makes you tax resident in South Africa — but the day count is only the test people know about. Next step **How we know** Figures are as South African Revenue Service (SARS) publishes them at sars.gov.za, checked 18 August 2026. Sources are listed further down the page. ## How the counting works SARS: "South Africa has a residence-based tax system, which means residents are, subject to certain exclusions, taxed on their worldwide income, irrespective of where their income was earned. By contrast, non-residents are taxed on their income from a South African source." Note the statute says EXCEEDING 91 days, not '91 days or more'. South Africa moved from a source-based to a residence-based system on 1 March 2001. The 1 March – end February year of assessment is standard for individuals; it was referred to but not spelled out with dates on the page fetched. Non-residents present in South Africa for more than 183 days in aggregate lose the exemption on South African-source interest. ## Why the day count is the part you can control Ties, homes and intentions are argued after the fact; days are a record. That is why the first thing an adviser asks for is a list of the days you were in the country — and why reconstructing it from boarding passes and photos a year later is a bad afternoon. Log each stay as it happens and the tally is simply there, with the dates that produced it. ## Sources - [sars.gov.za](https://www.sars.gov.za/individuals/tax-during-all-life-stages-and-events/tax-and-non-residents/) — official source, checked 2026-08-18 ## Questions people ask about South Africa tax residency **How many days can you spend in South Africa before becoming tax resident?** 91 days The physical presence test requires presence EXCEEDING 91 days in total during the year of assessment under consideration — but it only makes you a resident if all three of its limbs are met (see otherTests) makes you tax resident in South Africa, and residents are taxed on worldwide income. Days are not the only route in: Two routes to residence. (1) ORDINARILY RESIDENT — a common-law concept: South Africa is the country to which the individual will naturally and as a matter of course return after his or her wanderings; their usual or principal residence, or real home. (2) PHYSICAL PRESENCE TEST — applies only if not ordinarily resident, and requires the individual to be physically present in South Africa for a period or periods exceeding ALL THREE of: 91 days in total during the year of assessment under consideration; AND 91 days in total during EACH of the five years of assessment preceding that year; AND 915 days in total during those five preceding years of assessment. Failing any one of the three requirements means the test is not satisfied. An individual who meets the physical presence test but is then outside South Africa for a continuous period of at least 330 full days ceases to be a resident from the day physical presence ended. Checked 18 August 2026 against sars.gov.za. **When is South Africa's tax year?** 1 March – end of February. Day counts are measured against that year unless the rule names a different period — here, The physical presence test requires presence EXCEEDING 91 days in total during the year of assessment under consideration — but it only makes you a resident if all three of its limbs are met (see otherTests). **Are residents of South Africa taxed on worldwide income?** Yes — once you are tax resident in South Africa, worldwide income falls in scope, subject to double-tax treaties. Foreign employment income exemption (section 10(1)(o)(ii)) for qualifying residents working abroad; SARS publishes a dedicated Foreign Employment Income Exemption page and FAQ guide. **Is there a special tax regime for people moving to South Africa?** Foreign employment income exemption (section 10(1)(o)(ii)) for qualifying residents working abroad; SARS publishes a dedicated Foreign Employment Income Exemption page and FAQ guide. Conditions and time limits apply; the official page below is the place to check them. **How does Stretch count tax days for South Africa?** Every stay you log feeds the tally: Stretch counts the days you were present against the 91-day threshold in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever. Tax days elsewhere - [United States](https://doastretch.com/tax-days/united-states/) 183d - [Canada](https://doastretch.com/tax-days/canada/) 183d - [Mexico](https://doastretch.com/tax-days/mexico/) tests - [Brazil](https://doastretch.com/tax-days/brazil/) 183d - [Costa Rica](https://doastretch.com/tax-days/costa-rica/) 183d - [Panama](https://doastretch.com/tax-days/panama/) 183d - [Guatemala](https://doastretch.com/tax-days/guatemala/) 183d - [Dominican Republic](https://doastretch.com/tax-days/dominican-republic/) 182d - [All countries →](https://doastretch.com/tax-days/) South Africa, the rest of it - [Who needs a visa for South Africa](https://doastretch.com/visa/to/south-africa/) - [All visa rules by passport →](https://doastretch.com/visa/) Stretch is a tracker, not legal advice, and this is not tax advice. Visa and tax rules change and are applied by the authority, not by an app — every figure here shows its source and the date we checked it. Checked 2026-08-18; confirm on the official page before you apply or file.