There are different tax rules for South Africans working abroad on land and those out on the sea (oil rigs, etc.). Section 10(1)(o)(ii) applies to people working on land and section 10(1)(o)(i) to people working on boats, oil rig, etc….

National Treasury has changed the provision in the tax law that exempts South African tax residents from paying tax on income from foreign employment. Currently, anyone who renders services outside of South Africa for more than 183 days in a…