South Africa 세금 거주 규칙: 183일 기준 총정리
183일 기준
South Africa에서 183일 규칙이 적용되는 방식
South Africa counts 183 days in any 12 month period, plus more than 91 days in the current year and 915 days over five years.
롤링 12개월 윈도우. 달력 연도 경계만이 아니라 특정 날짜로부터 거꾸로 계산합니다. 롤링 윈도우는 숫자가 매일 변하기 때문에 수동 추적이 더 어렵습니다.
183일을 초과하면, South Africa가 세금 거주자로서 전 세계 소득에 과세할 수 있습니다. 정확한 결과는 개인 상황, 적용 가능한 조세 조약, 소득 유형에 따라 달라집니다.
일수 계산 방식
South Africa runs two residency tests side by side. The "ordinarily resident" test is principles based and asks where your real home is, where you intend to return after travel. Running alongside it is a mechanical "physical presence" test that catches you when you spend more than 91 days in the current year of assessment, more than 91 days in each of the preceding five years, and at least 915 days in total across those five years.
하루로 인정되는 기준
Any day with physical presence in South Africa for any part of it counts. The tax year (the year of assessment in SARS terminology) runs from 1 March to the last day of February.
일수 외 추가 판정 기준
The ordinarily resident test can pull you into residency well below the mechanical 91/183/915 day thresholds. Owning a South African home you regularly return to, with family or business ties to back it up, will usually establish ordinary residence on its own.
특별 세금 제도
The foreign employment income exemption shelters the first ZAR 1.25 million of foreign employment income from South African tax each year, provided you spent more than 183 days abroad during the year of assessment, including a continuous spell of at least 60 days.
조세 조약
South Africa has more than 80 tax treaties, all built on OECD style tiebreakers. A treaty determination overrides the domestic physical presence test if the OECD hierarchy points to another country.
자주 묻는 질문
What is the difference between ordinarily resident and physical presence?
Ordinarily resident is the principles based test, asking where your real home actually is. Physical presence is the mechanical version, built on day counts across six years of assessment. Either route is enough to make you South African tax resident.
How does the foreign employment income exemption work?
When you spend more than 183 days outside South Africa during the year and include a continuous 60 day spell abroad, the first ZAR 1.25 million of your foreign employment income is exempt from South African tax. SARS has held the cap at that level for several years.
When does the South African tax year run?
From 1 March to the last day of February. Day counts under the physical presence test use that window, not the calendar year.
공식 출처: https://www.sars.gov.za/individuals/tax-during-all-life-stages-and-events/tax-and-emigration/