FAQ Blog Calculators Students Logbook Contact
Do your Tax with TaxTim and WIN R10,000  More info   T&C's apply


If you stay out of country for 183 days, 60 days consecutive, can you apply for a NIL percent tax?

Posted 11 February 2013

A directive that no tax is being taken off from your salary? As far as I am aware the lowest percentage directive is 18%. This person only comes to SA for holidays. I was informed that there is a NIL directive but not according to SARS???

TaxTim TaxTim says:
12 February 2013 at 0:29

The requirement for the above days within the tax year refers to SA tax residents who work for a company and spend those days outside of SA, but are paying tax in SA on income earned from all sources. This income is then exempt from tax which is determined via submission of your tax return.

The employer may elect not to pay over PAYE for this period if they are happy that all the requirements are met, they don't need to apply for a directive, just not pay the PAYE.

This entry was posted in Tax Q&A and tagged , , , , . Bookmark the permalink.




Submit your tax return right here!

TaxTim will help you:

 Do Your Tax Return Easily
 Avoid penalties
 Maximise your refund
Tim uses your answers to complete your income tax return instantly and professionally, with everything filled in in the right place.

Let Tim submit your tax return direct to SARS in just a few clicks!

Get started

Blog Categories


Ask TaxTim

Got a question you want answered about tax?

Visit our helpdesk →

Get SARS Tax Deadlines in your Inbox
We'll tell you when you need to file, along with tax tips and updates.