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The short answer
Tell SARS on eFiling by entering your cessation date on the RAV01 form, then submit SARS's declaration with a signed letter of motivation and passport or travel records (plus a Nigerian tax residence certificate if you rely on the treaty). On that date you are deemed to dispose of your worldwide assets except South African immovable property, and from then on SARS taxes only your South African-source income.
When you actually stop being resident
Leaving South Africa does not end tax residence on its own. If you were ordinarily resident, you stop when South Africa is no longer your usual home, which SARS judges from where your home, family, belongings and interests are. If you were resident only under the day count, SARS's cessation page says you stop after at least 330 continuous full days outside South Africa, effective from the day you left. A treaty can also end it: if the South Africa–Nigeria agreement makes you resident only in Nigeria, SARS excludes you from its definition of resident (see the double tax agreement explained).
How to notify SARS
SARS's page "Cease to be an SA tax resident and reinstatement" (updated 27 June 2025) sets out the process:
- Log in to eFiling and open the RAV01 (Registration, Amendments and Verification) form.
- Under Income Tax Liability Details, enter the cessation date. SARS says this date "will be regarded as the day the taxpayer becomes a non-resident".
- Submit SARS's declaration form, "Cease to be a tax resident", with supporting documents through eFiling, or through SARS's online query system after the RAV01 is in.
- Answer any case SARS opens. It may write asking for documents, and may decline the declaration if you do not meet the criteria or do not send what it asks for.
Documents SARS asks for
| Basis you rely on | Documents |
|---|---|
| All declarations | Signed declaration, letter of motivation, passport copy or travel diary showing entry and exit stamps |
| You were ordinarily resident | Visa type, proof of permanent residence abroad if any, foreign tax residence certificate if available, details of SA property, business, family and social interests, belongings and return visits |
| Physical presence test | The standard documents only |
| Double taxation agreement | A foreign tax residence certificate (for you, from the Nigerian side) |
If you declared cessation years ago and need proof, SARS says to write through Contact Us with the background, the basis and when and how you told SARS. It will confirm your status in a letter.
The tax consequences
Deemed disposal
SARS says a deemed capital gains tax disposal happens when you break residence: you are treated as disposing of your worldwide assets, excluding immovable property in South Africa. A capital gain can arise even though you sold nothing. Shares, unit trusts and crypto are commonly caught; your Johannesburg flat is not, because South Africa can still tax it when you sell. The detail is in SA exit tax: deemed disposal.
The split-year return
SARS's 2026 guide says a person who ceases to be resident must file a return for the period from 1 March up to the day before they cease. The ITR12 guide adds that when you cease mid-year, both the resident and non-resident wizards display, and from the 2022 year the cessation date fields are pre-filled and locked once SARS classifies you as non-resident; changes go through the RAV01.
After you leave
SARS says you are then taxed only on South African-source income: rent on SA property, for example. Nigerian income earned after your cessation date is no longer SARS's business.
Your South African accounts and money
Ceasing tax residence is a SARS status change; it does not close bank accounts or move retirement savings. Banks apply their own rules to non-resident customers, and SARS lists the documents for approval of international transfers (AIT) on a separate page. Ask your bank and retirement fund what changes before you fly. For retirement money, see withdrawing an SA pension when leaving for Nigeria.
A sensible order of steps
- Decide the basis: ordinary residence ended, 330 days outside SA, or the treaty. The basis decides your documents.
- Pick a defensible cessation date, usually the day you left with your household or the day your Nigerian home became your main home, and keep evidence such as a one-way ticket, a Lagos lease or a new Nigerian job letter.
- Value your worldwide assets at that date for the deemed disposal: brokerage statements, crypto exchange records, valuations of foreign property.
- File the RAV01 and the declaration, then the split-year ITR12 when the return season opens.
- Keep SARS correspondence and the confirmation letter; banks and funds may ask for it later.
Where Pryme fits
On arrival in Nigeria you need somewhere for naira and the currencies you earned abroad. A Pryme Personal Account holds NGN, USD, GBP and EUR, with Swap converting only when you choose (multicurrency account, Swap). This page is information, not tax advice.
Questions people ask
How do I tell SARS I am no longer a tax resident?
Enter your cessation date on the RAV01 form on eFiling, then submit SARS's "Cease to be a tax resident" declaration with a letter of motivation and passport or travel records.
Is there an exit tax when I leave South Africa?
Yes, in effect. On ceasing residence you are deemed to dispose of your worldwide assets, except South African immovable property, which can create a capital gain.
Do I still file an SA return in the year I leave?
Yes. SARS says you file for 1 March up to the day before you ceased to be resident, and the ITR12 shows both resident and non-resident sections for that year.
Is financial emigration still needed?
SARS's cessation page does not mention it. Tax residence is changed through the RAV01 and declaration; ask your bank about its own non-resident rules.
Sources
- SARS: Cease to be an SA tax resident and reinstatement of SA tax resident (updated 27 June 2025) · accessed Oct 2026
- SARS: Taxation in South Africa 2026 (dated 30 September 2026) · accessed Oct 2026
- SARS: Comprehensive Guide to the ITR12 Income Tax Return for Individuals (IT-AE-36-G05, Revision 40, effective 29 June 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.