The SARS tax clearance process for emigrating: a step-by-step
What 'tax clearance' actually means now, and how to get the approval you need to move money offshore.
If you want to move money out of South Africa beyond the basic allowances, you need clearance from SARS. The system replaced the old 'tax clearance certificate' with an online approval, and getting it right is what lets your funds leave cleanly.
What you actually need: the AIT
To transfer larger amounts offshore, you apply for an Approval for International Transfer (AIT) via SARS eFiling. SARS uses it to confirm your tax affairs are in order and to understand the source of the funds before an authorised dealer (your bank or forex broker) will process the transfer.
Verify the current process and document list on sars.gov.za before you start — SARS updates the AIT requirements periodically.
What SARS checks
- That you're registered and tax-compliant (returns filed, no outstanding debt).
- The source of the funds you want to transfer (salary, savings, inheritance, sale of assets).
- Your tax-residency status — whether you're still a resident or have ceased residency, which changes what applies.
How it fits with ceasing tax residency
Tax clearance and ceasing tax residency are related but separate. You can get an AIT as a resident moving money, or as a non-resident moving the proceeds of (say) a withdrawn retirement annuity. The documents SARS wants differ depending on which you are — which is why people do these in a deliberate order.
The practical sequence
- Get tax-compliant first — file any outstanding returns and clear any debt.
- Decide your residency position and timing (this drives which AIT path applies).
- Apply for the AIT on eFiling with supporting documents for your funds.
- Give the approval to your bank or a specialist forex broker to execute the transfer at a good rate.
This is an area where a tax practitioner usually pays for themselves — but knowing the steps makes that engagement faster and cheaper.
Frequently asked
What is SARS tax clearance for emigration?
It's the approval SARS gives — now via the Approval for International Transfer (AIT) on eFiling — confirming your tax affairs are in order and the source of funds is legitimate, so an authorised dealer can move money offshore beyond the basic allowances.
Do I need tax clearance to take money out of South Africa?
For amounts beyond the standard allowances, yes — you generally need an Approval for International Transfer from SARS before your bank or forex broker will process the transfer. Verify the current thresholds and documents on sars.gov.za.
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Educational information only — not financial, tax, legal or migration advice.