01
Residency assessment
We test your position against the ordinarily resident and physical presence tests before anything is filed, so you know the outcome before SARS does.
Services · Tax emigration
Leave South Africa properly, or SARS comes with you
Moving abroad does not change your tax residency. Until you formally cease residency with SARS, your worldwide income stays in their net. We run the whole process: residency assessment, exit tax planning, the SARS application, and the non-resident letter that lets you reach your retirement funds.
Who it's for
People we do this best for
Formal cessation of tax residency, exit tax planning, DTA relief and retirement fund transfers.
- South Africans who have moved abroad and never formalised their tax status
- Families planning a move in the next 12 to 24 months
- Expats wanting to withdraw retirement annuities after three years abroad
- Dual residents needing Double Tax Agreement relief
What's included
Everything this covers
02
Exit tax planning
Ceasing residency triggers a deemed disposal of worldwide assets. We calculate the liability beforehand and plan the timing so there are no surprises.
03
The SARS application
Declaration, motivation letter, supporting documents and every SARS query, handled. We hold weekly virtual appointments with SARS, which keeps turnaround fast.
04
Non-resident confirmation letter
The letter that proves your status to SARS, the funds and the banks. Without it, no retirement withdrawal and no AIT approval to move money offshore.
05
Retirement fund access
After three consecutive years as a non-resident you can withdraw your full retirement annuity. We manage the tax directives and AIT process end to end.
06
Ongoing expat compliance
If you keep SA rental or investment income, we keep filing for you, correctly, as a non-resident.
07
Double Tax Agreement relief
Where a treaty exists between South Africa and your new country, we apply it so the same income is not taxed twice, and structure your position around the agreement rather than against it.
How it works
Four steps, no mystery
01
Discovery call
We map your timeline, assets and intentions, and tell you honestly whether ceasing residency makes sense yet.
02
Roadmap and quote
A fixed fee, a document list and a realistic timeline. No hourly billing, no surprises.
03
SARS submission
We prepare and lodge the application and deal with every query and audit step on your behalf.
04
Confirmation and beyond
Non-resident letter issued. We then handle fund withdrawals, AIT approvals and your ongoing SA filings.
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
No. Physical emigration does not change your tax status. Until you formally cease residency, SARS still regards your worldwide income as taxable in South Africa. The process is backdated to the date you actually ceased residency, which we establish with evidence.
On the day before you cease residency, SARS deems you to have sold your worldwide assets at market value and taxes the capital gain. South African fixed property and certain retirement interests are excluded. We calculate this before you apply, because the number matters to the decision.
The SARS non-resident letter typically takes 8 to 10 weeks once documents are accepted, and the full process up to about four months depending on audit queries. Our weekly SARS appointments keep files moving.
Yes. Non-residents can hold property, shares and bank accounts in South Africa. You remain taxed here on SA-source income such as rent, and your bank account converts to non-resident status.
After three consecutive years of confirmed non-residency you can withdraw the full value, subject to the lump sum tax tables. You will need the SARS non-resident letter and an Approval for International Transfers (AIT) to move the proceeds offshore. We handle both.
With your non-resident status confirmed and an Approval for International Transfers (AIT) PIN in place, you can move up to R10 million a year as an individual, or R20 million per family unit, plus the R1 million single discretionary allowance. Larger amounts are possible with further SARS clearance, which we arrange.
Become a client
Talk to the tax emigration team
One conversation, a fixed quote within 2 business days, and a named specialist from day one.