South Africa tax residency day rules

The physical-presence route requires more than 91 days in the current assessment year, more than 91 in each of the preceding 5 years, and more than 915 across those preceding years. All conditions apply.

A physical-presence resident can cease residence after at least 330 continuous full days outside the country, with retrospective effect.

Any part-day counts, including arrival and departure. Exclude transit between foreign places where the traveller does not formally enter at a port of entry. The individual assessment year starts 1 March and ends on the last day of February; the 330-day cessation rule requires continuous full days outside South Africa.

Ordinary residence is a separate test; treaty residence can also affect the result.