01
The right exemption, applied right
Crew on vessels carrying passengers or goods for reward qualify under section 10(1)(o)(i): a full exemption, no R1.25 million cap, only the 183-day test. We check this first, because it changes everything.
Services · Seafarers & yacht crew
You work the oceans. Your tax should not be the rough part.
Foreign currency salary, eight months at sea, and a SARS return still due in March. Seafarer tax turns on day counts and the fine print of two exemptions that most accountants mix up. We are the specialists who do not.
Who it's for
People we do this best for
Section 10(1)(o) exemptions, day counting and SARS compliance for crew earning at sea.
- Superyacht crew on charter vessels
- Officers and crew on cargo and passenger ships
- Offshore and mineral exploration vessel crew
- Contractors weighing up tax emigration instead
What's included
Everything this covers
02
Day counting that survives an audit
Passport stamps, crew lists, logbooks and itineraries compiled into a day schedule SARS accepts. The 183-day rule is strict, and so are we.
03
Returns and disclosure
Exempt income still has to be declared. We file your ITR12 with foreign income converted and disclosed correctly.
04
Residency planning
If your life has genuinely moved offshore, ceasing tax residency may beat claiming exemptions every year. We model both routes.
05
SARS verification support
Seafarer claims are audited often. When SARS asks, we answer, with the evidence file already built.
Why Arbor
One team across tax, accounting and wealth
The same people who file your returns see how every number fits together, so the advice pulls in one direction.
FAQ
The things people actually ask us
Often not, but only if the right exemption is claimed correctly. Crew on vessels transporting passengers or goods for reward, which includes most charter yachts, qualify for a full exemption under section 10(1)(o)(i) if they spend more than 183 days outside South Africa in the tax year. It is not automatic: you must file and claim it.
If you qualify as a seafarer under section 10(1)(o)(i), no. The cap belongs to the general foreign employment exemption in section 10(1)(o)(ii), which also adds a 60-continuous-day requirement. Plenty of crew overpay tax because their return was filed under the wrong section.
The exemptions require an employment relationship. Independent contractors do not qualify, which is exactly the kind of thing to establish before the tax year ends rather than after. We review contracts and advise on structure.
Day counting follows precise rules, and partial days matter. Keep every boarding pass and stamp. Send us your dates and we will give you a reading, then verify it properly when we file.
Become a client
Talk to the seafarers & yacht crew team
One conversation, a fixed quote within 2 business days, and a named specialist from day one.