An Approval for International Transfer (AIT) is a certificate from SARS that authorises the transfer of funds from South Africa to another country. You need one for any transfer above the Single Discretionary Allowance (SDA) in a calendar year. It replaced the old Tax Clearance Certificate system in 2023 and is applied for through SARS eFiling.
When do you need an AIT?
The AIT is required whenever you want to use your Foreign Investment Allowance (FIA) - the R10 million annual allowance that sits on top of the SDA. Common scenarios include large lump-sum transfers to a UK bank account, property purchase deposits, transfers related to cessation of tax residency, and retirement annuity encashment proceeds.
If your transfer is within your SDA limit, no AIT is needed and the process is significantly faster. WBForex will confirm which route applies to your specific situation at the point of enquiry.
What SARS looks at
SARS uses the AIT application to verify that your tax affairs are in order before approving the transfer. They check that all prior-year tax returns have been filed and assessed, that there is no outstanding tax debt, and that the source of funds being transferred is properly documented.
Applications where all documentation is correct and tax compliance is up to date tend to move faster. If SARS raises queries - for example, if there are outstanding returns or discrepancies in your tax record - it adds time. This is one of the reasons we ask clients to come to us early.
How long does it take?
SARS typically processes AIT applications within two to four weeks, though this varies depending on SARS workload and the completeness of the application. WBForex submits the application on your behalf and deals with any follow-up queries from SARS directly. You do not need to navigate the eFiling system yourself.
What documents are needed?
The exact requirements depend on your situation, but typically include a valid South African ID or passport, SARS eFiling registration with an up-to-date tax record, proof of the source of the funds being transferred, and completed transfer instruction with destination bank details. We send you a precise document checklist once we know the specifics.
How long is the AIT valid?
A SARS AIT is approved for a specific transfer amount and purpose. It is not an open-ended approval for all future transfers. If your circumstances change - for example, if you decide to transfer a larger amount than originally approved - you may need to submit a fresh application.
A worked example: a R4.2 million property deposit transfer
A typical scenario: an expat in London buying a Surrey home. The deposit requires £180,000 (approximately R4.2 million at indicative rates). The funds come from the sale of his Sandton apartment in early 2026, currently sitting in his SA savings account. He has 8 weeks until completion on the UK property.
Week 1: scoping and documentation. WBForex confirms the mechanism mix. R2 million falls within his SDA (doubled in the 2026 Budget, announced 25 February 2026). The remaining R2.2 million sits above SDA, requires FIA, and therefore requires AIT.
Documentation pack assembled: SA ID, latest SARS Notice of Assessment, conveyancer's final statement on the Sandton sale (the source of funds), proof of UK property purchase (sale agreement showing the £180,000 deposit), and his eFiling profile is confirmed current.
Week 2: SDA execution. The R2 million SDA portion executes immediately. No SARS pre-approval needed. Conversion at the live commercial rate, flat R250 SWIFT fee, Sterling lands in his UK current account next business day.
Weeks 2-4: AIT submission and processing. WBForex submits the AIT application for R2.2 million through SARS eFiling. The application includes the source of funds pack tied to the property sale and the destination details tied to the conveyancer's UK trust account. SARS processes within 18 working days against his clean compliance profile.
Week 5: AIT approval and FIA execution. AIT issued. The R2.2 million converts at the commercial rate, flat R250 SWIFT fee on this leg too. Sterling lands in the UK conveyancer's trust account ahead of completion.
Week 6: UK property completion. The Surrey home completes on schedule. The deposit was in the right account at the right time.
Total elapsed time: 5 weeks from start to fully funded. The AIT processing was the longest single component (18 working days). Everything else - documentation, conversion, settlement - happens around it.
The lesson: for property deposits or any AIT-sized transfer, build in 4-5 weeks minimum from start to funded. The 8-week runway in this scenario was comfortable. A 2-week runway would have been a problem.
The mistakes SA expats make
A few patterns:
- Trying to submit the AIT application themselves through eFiling. Possible, but expat eFiling access is often blocked by lost passwords, dormant SA mobile numbers, or outdated registration details. The application form itself is also dense and easy to get wrong. A specialist preparing and submitting on your behalf removes that friction.
- Source of funds documentation gaps. SARS wants a clear paper trail showing how the funds were generated, not just where they were held. Property sale: conveyancer's account. Inheritance: executor's letter and probate documents. Accumulated salary: payslips and bank statements showing the build-up. Vague explanations get queries; clean trails get approvals.
- Letting the AIT expire before transferring. AIT approvals are specific to the transfer amount and purpose, with a validity window. If you secure the approval and then wait six months for the rate to move, you may need to re-apply when you finally execute. The fix is to execute the transfer reasonably promptly after approval.
- Submitting AIT applications while tax returns are outstanding. SARS will not process an AIT if outstanding returns sit on your profile. The first conversation with a specialist is usually about catching up on returns; the AIT follows once the profile is clean.
- Underestimating the AIT processing window for complex sources. Property sale proceeds with a clean conveyancer's pack process quickly. Inheritance funds requiring executor letters and probate documents can take longer. Business sale proceeds with corporate documentation often trigger SARS follow-up queries. Plan accordingly.
Edge cases worth knowing
For multiple AIT applications in the same calendar year (e.g. one for a property deposit early in the year and another for a separate capital flow later), each application is independent. The combined transfers must still sit within the FIA's R10 million ceiling, but SARS treats each application on its own merits.
For couples where both spouses need AIT applications, each spouse runs through SARS independently. Combined FIA capacity is R20 million; combined SDA capacity is R4 million; combined ceiling before SARB FinSurv is R24 million across both names in a single year.
For inherited funds being externalised under an AIT, the application requires executor's documentation in addition to the standard pack. This adds documentation complexity but does not change the underlying mechanism. WBForex's companion piece on inheritance transfer mechanics covers the inheritance-specific layer.
For SA expats who have ceased tax residency and are now transferring residual capital, the AIT mechanics are essentially identical but the SARS-side classification differs. Cessation-related transfers can be more sensitive on documentation.
For amounts above R12 million per adult (combined SDA + FIA ceiling), the AIT is no longer the relevant mechanism - SARB FinSurv special approval applies, supported by a SARS Letter of Compliance. Our companion piece on SARB FinSurv for transfers above R12m covers that route.
A word from Peter: "The AIT process has a reputation for being slow and bureaucratic, but in practice it is fairly predictable. The slow ones are nearly always the ones where the documentation pack was not right at submission. A clean source of funds, a current compliance profile, and the right destination details - those three together get you through SARS in 2-3 weeks the vast majority of the time. We have done thousands of these. The process is well-understood."
Let us handle it
WBForex manages the full AIT process for clients, from the initial document checklist through to submission and follow-up with SARS. Contact WBForex for a free consultation.
FAQ
Can I submit an AIT application myself, or do I need a tax practitioner?
You can technically submit it yourself through SARS eFiling, but most expats find the practical barriers (lost passwords, dormant SA mobile numbers, application form complexity, follow-up queries from SARS) make it more efficient to use a registered tax practitioner. WBForex submits AIT applications on behalf of clients as a standard service.
Do I need an AIT for an SDA transfer?
No. The SDA is a no-approval route - you can transfer up to R2 million per adult per calendar year without any SARS pre-approval. AIT is only required for transfers above the SDA, which means using your FIA.
What is the AIT processing timeline I can rely on?
For a clean application with current tax compliance, SARS typically processes within 2-4 weeks (10-20 working days). The variability depends on SARS workload and whether any queries arise on your profile. Plan 4-5 weeks total from application start to funds available in the destination account.
Can an AIT cover multiple transfers, or do I need one per transfer?
An AIT is approved for a specific amount and purpose, not as an open-ended approval. If you have multiple transfers planned across a year, you may need separate applications. WBForex confirms the right approach at the point of enquiry based on your specific capital flow plan.
What happens if my AIT is declined?
Decline notices are usually accompanied by reasons - outstanding returns, documentation gaps, or queries on the source of funds. The fix is to address the specific issue raised, re-submit, and the application usually moves through on the second attempt. Outright refusal of a compliant AIT is rare.
