SARS tax residency confirmed for Remote Work Visa holders exceeding 183 days

SARS confirmed in 2024 that Remote Work Visa holders are subject to SA tax residence rules — tax residence is triggered by either the "ordinarily resident" test OR physical presence for 91+ days in the current tax year plus 915+ days over the preceding 5 years. Remote Work Visa holders exceeding 183 days must register with SARS. Double-taxation agreement relief may apply for applicants from treaty-partner countries.