How recent Sars changes affect South Africans living abroad

SOUTH Africans living and working abroad are being urged to take note of recent changes by the South African Revenue Service (Sars) that significantly alter how non-residency for tax purposes is treated and enforced.

- PHILIPPA LARKIN

According to Thomas Lobban, Director of Tax and Legal at Latita Africa, Sars has quietly amended its Notice of Non-Resident Tax Status to now include the specific legal basis - such as reliance on a double tax agreement - for ceasing South African tax residency. While the change appears administrative, Lobban says it marks a crucial shift in Sars’ oversight of taxpayers living outside the country.

Coupled with the 2025 requirement for taxpayers to declare their residency status to Sars, this change dramatically increases the risk of residency audits and backdated reclassification, especially for South Africans living abroad or those returning after a period of non-residency.