South Africa (DNV)

• Monthly minimum (USD): $4K
• Monthly minimum (native): 50,000 ZAR

ZAR 650,664+/yr (~ZAR 54K/mo, ~USD 3,600/mo)

ZAR 650,664/yr income floor (raised from initial draft of ZAR 1M during consultation). Stays of <6 months are tax-exempt; stays >6 months trigger tax registration.

• Becomes tax resident: Stays under 6 months — NO SARS tax registration required. Over 6 months — registration required.
• Special regime: DNV-specific 6-month exemption from SARS registration
• Foreign income: If tax-resident (after 6 months): worldwide income at progressive PIT 18-45%. ZAR 1.25M foreign-employment-income annual exemption (Section 10(1)(o)(ii)) applies if 183 days outside SA — rarely useful for DNVs already in SA.

South Africa worldwide taxation if resident. SARS aggressive on foreign-income reporting. DNV's 6-month no-registration is the saving grace.

• Must work for foreign employer: Yes
• Local clients allowed: No
• Local employment allowed: No
• Self-employed accepted: Yes
• Salaried vs freelance: both

• Spouse: Yes
• Children under 18: Yes
• Dependent adult children: No
• Parents dependent: No

Family on derivative permits.