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Non-Resident and Expatriate Tax Compliance for African Assignments

As South African companies deploy staff across the continent and employ foreign nationals locally, the tax obligations for expatriates and non residents grow complex quickly. This course covers residency tests, the source rules for employment income, double taxation relief and the practical payroll handling of inbound and outbound assignees. Examples reflect common regional assignment patterns in mining, engineering and services.

What you will be able to do

  • Apply the residency and ordinary residence tests to individuals.
  • Determine the source of employment income for cross border assignments.
  • Use double taxation relief to avoid taxing the same income twice.
  • Manage payroll and PAYE for inbound and outbound assignees.
  • Apply the foreign employment income exemption and its conditions.
  • Structure assignment packages with tax and social security in mind.

Course outline

  1. 01Residency and ordinary residence tests
  2. 02Source rules for employment income
  3. 03Foreign employment income exemption
  4. 04Double taxation relief and treaties
  5. 05Payroll for inbound assignees
  6. 06Payroll for outbound assignees
  7. 07Social security and cross border levies
  8. 08Structuring assignment packages

Who should attend

Payroll managers, tax specialists, human resources practitioners and financial managers who handle expatriate assignments and non resident employees across Africa.

Dates, venues and fees

DatesVenueDaysFeeCalendar
24 to 26 Aug 2026Online3US$900
31 Aug to 2 Sep 2026Mozambique3US$1,500
7 to 9 Sep 2026Cairo3US$1,500
14 to 16 Sep 2026Accra3US$1,500
21 to 23 Sep 2026Lusaka3US$1,500
28 to 30 Sep 2026Kigali3US$1,500
5 to 7 Oct 2026Nairobi3US$1,500
12 to 14 Oct 2026Durban3R13,000
19 to 21 Oct 2026Johannesburg3R13,000
2 to 4 Nov 2026Mauritius3US$1,500
9 to 11 Nov 2026Dubai3US$1,500
16 to 18 Nov 2026Lagos3US$1,500
23 to 25 Nov 2026Harare3US$1,500
30 Nov to 2 Dec 2026Kampala3US$1,500
7 to 9 Dec 2026Dar es Salaam3US$1,500
14 to 16 Dec 2026Pretoria3R13,000
21 to 23 Dec 2026Cape Town3R13,000

Fees are per delegate. South African venues are priced in rand; other locations and online in US dollars. Fees exclude 15% VAT where applicable. Group bookings of three or more delegates from the same organisation qualify for a reduced rate; contact us for a quotation.

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