The second Amendment of the immigration regulation implemented the anticipated Digital Nomad visa and came into force on 20th of May 2024.
Following the first publication of the amendment on 28 March 2024, the second “Try” is largely in line with the previous version, but there are some noticeable changes.
Firstly, the second Amendment changes the definition of remote work. In the previous version the digital nomad visa was available only for work conducted in South Africa for a foreign employer on a remote basis. Now the term is also applicable to someone who “derives foreign source income on a remote basis”, meaning that also a freelancer who work for themselves remotely and receive payment from foreign clients can apply for a digital nomad visa.
As before the foreigner must earn no less than the equivalent of ZAR 1 Million gross income per annum.
Another change was made in terms of tax registration. Previously, foreign employees were spared the obligation of registering with the South African Revenue Service (SARS) if their visa duration fell below six months within a 12-month span. However, this leniency has been revised, and the exemption now applies only if the foreign employee spends fewer than six months in South Africa within a 36-month timeframe. Furthermore, eligibility for this exemption is no longer automatic; rather, employees must apply to SARS to be relieved from taxpayer registration.
Furthermore a new condition has been introduced, stating that compliance with laws governing the employment of workers in the Republic is required, “if relevant”. It is not entirely clear from the context whether the foreign employee or the foreign employer is responsible for complying with these laws, and which specific employment laws are being referred to. The intention might be to ensure that foreign employees do not have less favourable working conditions while working in South Africa than those prescribed by the Basic Conditions of Employment Act of 1997.





