Such payments, which were subject to final withholding tax of 12%, are exempt from normal tax in South Africa. Salary of non-residents working temporarily in South Africa. Salary income earned in South Africa by a non-resident will be subject to ordinary taxation in South Africa, unless the double taxation agreement between the Government of South Africa and the government of the foreign country in which he resides provides otherwise. Salary of employees of foreign governments working in South Africa Salary earned by an employee of a foreign diplomatic or consular mission in South Africa is exempt from normal tax in South Africa if –• the employee is stationed in South Africa for the sole purpose of filling a position in South Africa as an official of a foreign government; and• the employee is not ordinarily resident in South Africa.• Employees engaged in the domestic service of the aforementioned employees are also exempt from normal taxes in South Africa provided that they are not South African citizens and are not ordinarily resident in South Africa