Before you start

A valid passport and SA visa/permit (work visa, remote-work visa, or residence permit)
A clear picture of your day-count in SA and whether SA is your 'real home' (ordinarily resident)
An SA bank account and proof of address (for SARS registration and eFiling)
Records of all income — local salary, foreign employment income, freelance invoices and any foreign tax already paid

Step-by-step

1
Work out your tax-residency status
You are a resident if SA is the country to which you naturally return ('ordinarily resident'), OR if you pass the physical-presence test: more than 91 days in SA this tax year AND more than 91 days in EACH of the prior 5 years AND more than 915 days total over those 5 years. Remote-work-visa holders present under 183 days in any 12-month period generally fall outside SA tax: those from double-tax-treaty countries need only register if they exceed 183 days, while those from non-treaty countries must register regardless of stay length.
OnlineWho: You (or a tax adviser for borderline cases)Half a day to assess
2
Get a SARS tax number
If you are taxable in SA you need a tax reference number. Most employees are auto-registered when their employer first submits PAYE, but you can register yourself on SARS eFiling or the SARS MobiApp, or in person at a SARS branch (book an appointment first). The number is issued for life and is reused every year.
OnlineWho: You (employer may trigger auto-registration)Instant to a few daysFree
3
Employees: let PAYE run
If you are employed, your employer withholds Pay-As-You-Earn (PAYE) tax from each salary payment and pays it to SARS monthly, so most of your tax is settled during the year. You still file an annual return to reconcile. If you qualify for the s10(1)(o)(ii) foreign-employment exemption (over 183 days abroad including a continuous 60-day block), the first R1.25 million of that foreign salary is exempt and the rest is taxed at normal rates.
Via employerWho: Your employer (withholding); you (annual return)Monthly throughout the year
4
Freelancers / self-employed: pay provisional tax
If you earn business or freelance income (broadly over R30,000 a year not subject to PAYE) you are a provisional taxpayer and estimate-and-pay tax twice a year via an IRP6 return on eFiling: the first payment by 31 August and the second by the end of February. A voluntary third 'top-up' payment can be made by end-September to avoid interest. This spreads your liability instead of one lump sum at filing.
OnlineWho: You (or an accountant/tax practitioner)Two payments a year (Aug & Feb)
5
File your annual return on eFiling
Each year you submit an ITR12 income-tax return on SARS eFiling or the MobiApp during filing season (roughly mid-July to late October for non-provisional taxpayers; provisional taxpayers have until about late January). Many salaried taxpayers are now 'auto-assessed' in early July — if the pre-filled figures are correct you do nothing, otherwise you edit and submit. Declare worldwide income if you are a resident and claim any foreign tax credits.
OnlineWho: You (or a tax practitioner)About 30-60 minutes if records are readyFree via eFiling

Documents you’ll need

IRP5/IT3(a) certificate from your employer (summarises salary and PAYE for the year)
Records of foreign employment income and proof of days spent outside SA (for the exemption)
Freelance/business income and expense records, plus IRP6 provisional-tax estimates
Proof of any foreign tax paid and relevant double-tax-treaty details (for foreign tax credits)

Things most newcomers don’t know

The physical-presence test is a strict three-part day-count: more than 91 days in SA this year, more than 91 days in EACH of the previous 5 tax years, AND more than 915 days total across those 5 years — fail any one part and you are not caught by it.

It is purely mechanical, so people who think they are 'just visiting' can accidentally become SA tax residents (and taxable on worldwide income) simply by spending too many days here over several years.

Source: SARS — Tax and Non-Residents

SA tax residents working abroad get the first R1.25 million (~US$68,000) of FOREIGN EMPLOYMENT income exempt under section 10(1)(o)(ii), but only if they are outside SA more than 183 full days in a 12-month period, including one continuous block of more than 60 days.

It is the famous 'expat tax' threshold: anything above R1.25 million is taxed at normal SA rates, and the exemption is for employment income only — it does not cover freelance, business, investment or rental income.

Source: SARS — Foreign Employment Income Exemption

Since the 2025 remote-work-visa rules, a nomad present in SA under 183 days in any 12-month period generally need not register as an SA taxpayer or pay SA tax on foreign remote income — but only if they are from a country with a double-tax treaty; nomads from non-treaty countries must register with SARS regardless of how short the stay.

It removes the SA tax-filing burden for most short-stay remote workers from treaty countries (US, UK and most of Europe), but the treaty/non-treaty split is a real trap for the unwary.

Source: IBN Immigration / WTS Global — SA Digital Nomad Visa

The SA tax year runs 1 March to 28 February, not the calendar year, and rates are progressive from 18% up to 45%, with the under-65 tax-free threshold around R99,000 (~US$5,400) thanks to the primary rebate.

Coming from a calendar-year system, newcomers routinely line up income, exemption day-counts and provisional-tax estimates against the wrong dates, causing missed deadlines and miscalculated liabilities.

Source: SARS — Rates of Tax for Individuals

Common mistakes to avoid

Drifting into SA tax residency via the physical-presence day-count without realising it, and then being taxed on your worldwide income.
Assuming the R1.25 million s10(1)(o)(ii) exemption covers all foreign income — it applies only to foreign EMPLOYMENT income, not freelance, business, rental or investment income.
Forgetting provisional tax as a freelancer/self-employed person and missing the August and February IRP6 payments, triggering penalties and interest.
US citizens (and green-card holders) assuming SA tax ends their obligations — they must still file annually with the IRS and use foreign tax credits / the treaty to avoid double taxation.