Tax exemption on South African paid salary.
By Marc Sevitz · Updated
With regards to be exempt from tax working outside of South Africa (the 183 and 60 day rule). I earn a salary per month and if I work outside SA I get an extra USD per diem which is tax free (S&T). My question is; can I claim the tax paid on my salary back if I make my days out of the country? Then also does the bank that my company use to pay my salary need to be from a bank outside SA to qualify for my salary tax exemption or is it irrelevant ? In my case my salary gets paid from an SA bank account.
When do you work outside SA, what amount of time per year?
I work outside SA when we have contracts for our helicopters other wise I am at work at the base in SA.At this stage it would be possible to make my days out as the contracts is for an extended amount of time and I rotate with another person. I have already done 70 days for this tax period and will most probably make my days out.
If you are able to meet the 183 days/60 days criterion then all your income regardless of how it were to be classified would be exempt for the period you were out of SA.