South Africa’s Residence-Based Tax System

South Africa taxes individuals on a residence basis, meaning that if you remain a South African tax resident, you are liable for income tax on your worldwide earnings, including any remuneration received while working in Doha. Non-residents, by contrast, are only taxed on income sourced within South Africa, and relief from double taxation is typically provided through Double Taxation Agreements (DTAs) concluded between South Africa and other jurisdictions.

Determining South African Tax Residency

Two tests determine whether you are a South African tax resident:

Ordinarily resident: Common-law concept where South Africa is your real home and the country you naturally return to after travels.
Physical presence: You meet this test if, in the current tax year, you were physically present in South Africa for more than 91 days and, in each of the preceding five years, present for at least 91 days, plus a total of 915 days over those five years. If you satisfy either test, SARS regards you as a resident for tax purposes and taxes you on worldwide income.

Foreign Employment Income Exemption (Section 10(1)(o)(ii))

South African residents working abroad may qualify to exempt up to R1 250 000 of foreign employment income per tax year under section 10(1)(o)(ii) of the Income Tax Act. To qualify, you must:

Remain a South African tax resident.
Spend more than 183 days outside South Africa in aggregate during the tax year.
Be outside South Africa for a continuous period of at least 60 days. Income above R1 250 000 is subject to the normal South African tax rates (“expat tax”) and must be declared in your ITR12 return.

Qatar’s Tax Environment and SARS Obligations

Qatar imposes no personal income tax on employment earnings. As a result:

There is no foreign tax paid in Qatar to claim as a credit against your South African tax liability.
Any portion of your Doha income exceeding the R1 250 000 exemption is fully taxable in South Africa at your marginal rate.
You must still declare your total foreign employment income on your South African tax return, applying the exemption where you qualify and paying tax on the balance.

Double Taxation Agreements with Qatar

While South Africa has concluded DTAs with many countries to prevent double taxation, including certain Middle Eastern jurisdictions, Qatar’s absence of a local income tax means there is no foreign levy to credit. Nonetheless, reviewing the specific provisions of the South Africa–Qatar DTA (if in force) can confirm that your Doha earnings will not be taxed twice and clarify where your taxing rights lie.

Ceasing South African Tax Residency (“Tax Emigration”)

If you intend to sever your South African tax residency and only be taxed on South African–source income, you must formally emigrate for tax purposes. This involves:

Filing the required SARS emigration return and forming a date of cessation of tax residency.
Settling any exit taxes on certain assets (under section 9H of the Income Tax Act).
Obtaining SARS’s approval to be classified as a non-resident. Only after SARS stamps your status will you no longer be taxed on worldwide income, and you will only declare income sourced in South Africa in subsequent years.

Additional Considerations

Engage a South African tax specialist to guide you through the emigration process and confirm the applicability of the Doha-specific DTA provisions.
Keep detailed records of your days spent outside South Africa to support any foreign employment income exemption claim.
Monitor SARS updates for any changes to the R1 250 000 exemption threshold or residency definitions.

Understanding how SARS taxes your Doha income is only the first step — now discover how to apply it to your own situation. Join Leon Bart in Doha this October for clear guidance on tax residency, exemptions, and investment opportunities tailored to South African residents abroad.

Thursday, 23 October 2025 • 6:00–8:00 PM • Abesq Doha Hotel