Thinking of emigrating — or already living abroad? You might be surprised to learn that SARS may still consider you a tax resident, even if you haven't set foot in South Africa in years. As the tax emigration rules have evolved, so too has the complexity around truly “breaking up” with SARS. In this article, we unpack the current framework, highlight recent developments, and explain what it takes to successfully cease tax residency in 2025 and beyond.









