ANNUAL ALLOWANCES

Move up to R12 million
per person, per year

R2m SDA + R10m FIA — two separate allowances, different requirements

Every South African adult has two annual transfer allowances: the R2 million Single Discretionary Allowance and the R10 million Foreign Investment Allowance. WBForex handles the full process end-to-end, including the AIT application to SARS, so you just tell us how much you want to move and we take it from there.

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Up to R12m combined per person
AIT application handled in-house
FSCA Juristic Rep (FSP 44383)
Both allowances managed together
YOUR TRANSFER ALLOWANCES

How much can you transfer?

South Africa gives every resident adult two distinct annual allowances. They work differently, require different approvals, and reset on 1 January each year. Here is how they break down.

No SARS Pre-Approval
R2 million per calendar year per adult

Single Discretionary Allowance (SDA)

Every SA resident adult can transfer up to R2 million per calendar year offshore without any SARS pre-approval. Doubled from R1 million in the 2026 Budget (announced 25 February 2026), applying to the 2026 calendar year. Resets every 1 January. Unused allowance does not carry over. This is the simplest and fastest route and covers most day-to-day transfers.

  • Valid SA ID or passport
  • Foreign bank account details
  • Completed transfer instruction
  • No SARS pre-approval required
Requires SARS AIT
R10 million per calendar year

Foreign Investment Allowance (FIA)

The FIA lets you transfer an additional R10 million per calendar year offshore, on top of your R2 million SDA. It requires an Approval for International Transfer (AIT) from SARS. When the AIT is approved, SARS issues a TCS PIN which the authorised dealer uses to verify the clearance. WBForex prepares and submits the full AIT application on your behalf, and handles the back-and-forth with SARS until approval comes through.

  • Valid SA ID or passport
  • SARS AIT approval (we apply for this)
  • Foreign bank account details
  • SARS eFiling registration
  • Tax compliance up to date
Full Annual Capacity
Up to R12 million combined

SDA + FIA Combined

Used together, the SDA (R2m, no pre-approval) and the FIA (R10m, AIT required) give you up to R12 million per person per calendar year. A couple can potentially move up to R24 million between them, where both spouses are individually eligible and properly documented. These are two distinct mechanisms with different approval processes - WBForex manages both in parallel so you get the full capacity with one point of contact.

  • Both allowances processed in parallel
  • SDA portion: same-day or next business day
  • FIA portion: AIT prepared and submitted for you
  • One point of contact throughout
Individual vs couple annual allowance comparisonSide-by-side comparison showing how allowances double for married couplesPer individualPer coupleSDAR2 million — no clearanceCombined SDAR4 million — no clearanceFIAR10 million — AIT requiredCombined FIAR20 million — each needs AITAnnual ceilingR12 million per yearCombined ceilingR24 million per yearEach spouse must qualify individually with their own documentationResets every 1 January — unused allowance does not carry over
FULL SERVICE

Everything handled under one roof

You tell us how much you want to move and your timeline. We handle the rest - from documentation to AIT submission to the actual transfer landing in your UK account.

SDA transfers

No SARS pre-approval needed. Same-day or next-business-day processing within your R2 million calendar-year limit.

FIA & AIT application

We prepare and submit the full AIT application to SARS on your behalf, and manage the follow-up until approval is granted.

Calendar & spouse planning

Advice on splitting transfers across calendar years, coordinating with a spouse's allowances, and timing around the 1 January reset.

Compliance & reporting

All supporting documentation held for SARS. SARB Balance of Payment reporting handled via our authorised dealer partner.

HOW IT WORKS

The process, step by step

Most clients move from first contact to funds landing in the UK within a few days for SDA transfers, and within a few weeks for FIA transfers (depending on SARS turnaround on the AIT).

1

Quick call or WhatsApp

Tell us how much you want to move, your timeline, and whether you are using SDA, FIA, or both.

2

Document checklist

We send you a precise list of what we need - ID, foreign bank details, and (for FIA) proof of source of funds and a clean SARS tax profile.

3

AIT application (FIA only)

We prepare and submit your AIT application to SARS and manage the follow-up until approval comes through. You do not deal with SARS directly.

4

Currency conversion

The rate is set at the moment of conversion. Bank-to-bank via our authorised dealer partner Capitec. WBForex never holds client funds.

5

Funds in your UK account

SDA transfers typically land same-day or next business day. FIA transfers land once AIT is approved and funds convert - usually within a few weeks.

HOW WE COMPARE

WBForex vs. doing it through your SA bank

The allowances are the same wherever you transact - what differs is the level of guidance, the hand-holding through AIT, and who is on the other end of the phone when something comes up.

FEATURESA BANKWBFOREX
SDA processingStandard branch or online process
Same-day or next business day
FIA / AIT applicationYou apply to SARS yourself
We prepare and submit the full AIT on your behalf
Document guidanceGeneric forms, minimal guidance
Full checklist and review before anything is submitted
Allowance planningNo guidance on sequencing or spouse use
Advice on SDA/FIA sequencing, spouse use, and calendar-year timing
FeesPer-transaction bank fees
No WBForex fees. R250 bank SWIFT fee only, flat
Point of contactDifferent teller or call-centre agent each time
One person handling your account end-to-end
Above-R12m pathwayNot offered
SARB FinSurv + SARS Letter of Compliance handled in-house

Need to move more than R12 million in a calendar year?

Transfers above the combined R12 million SDA + FIA ceiling are possible but require SARB FinSurv special approval, supported by a SARS Letter of Compliance. This is a separate process from AIT, typically used for significant inheritances, business sale proceeds, or emigration of substantial wealth. WBForex manages the full process end-to-end for clients in this bracket.

Talk to us about large transfers
FLEXIBLE ENGAGEMENT

Prefer to handle parts yourself?

Some clients prefer to run the SDA transfer themselves through their own SA bank and only use WBForex for the FIA and AIT side, or just for the currency conversion leg. That works for us too - we engage at whichever level suits you. Tell us what you want to handle yourself and we will quote on the rest.

Common questions

Everything you need to know about SA annual transfer allowances.

How much can a South African transfer to the UK per calendar year?

Each South African resident adult has two annual allowances. The Single Discretionary Allowance (SDA) is R2 million per calendar year per adult, with no SARS pre-approval required. The Foreign Investment Allowance (FIA) is an additional R10 million per calendar year and requires an Approval for International Transfer (AIT) from SARS. Combined, that is up to R12 million per person per calendar year. A couple can potentially move up to R24 million per year between them, where both spouses are individually eligible and properly documented.

Do the SDA and FIA allowances reset every year?

Yes. Both allowances reset every 1 January. Unused allowance does not carry over into the following year, so if you do not use your full R2 million SDA in 2026, you cannot add the unused portion to your 2027 allowance.

Do I need a tax clearance certificate to transfer money from South Africa?

For the SDA (up to R2 million per calendar year per adult), no SARS pre-approval is required. You only need a valid SA ID or passport and a foreign bank account to receive the funds. For the FIA (up to R10 million per calendar year), you need an Approval for International Transfer (AIT) from SARS. When the AIT is approved, SARS issues a TCS PIN which the authorised dealer uses to verify the clearance and process the transfer. WBForex manages the full AIT application on your behalf.

What changed with the SDA in the 2026 Budget?

The Single Discretionary Allowance was doubled from R1 million to R2 million per calendar year per adult in the 2026 Budget, announced on 25 February 2026 and applying to the 2026 calendar year. This was the first meaningful increase to the SDA in over a decade. The new R2 million limit became usable at the banks once SARB issued the formal implementation circular in March 2026. If you are planning a transfer close to the R2 million threshold, we recommend confirming your bank is processing at the new limit before you commit to the transaction - WBForex can check this for you as part of your quote.

Can I use my annual allowances if I have already completed tax emigration?

Once you have formally ceased your SA tax residency, the SDA and FIA no longer apply to you in the same way, because you are no longer classified as a SA tax resident. Instead, your remaining SA assets (including any retirement annuities accessed via the three-year rule) are transferred as a non-resident under a separate process, which WBForex also manages end-to-end. If you are still mid-way through tax emigration and have not yet formally ceased residency, you can continue using your SDA and FIA in the meantime.

What if I need to transfer more than R12 million in a calendar year?

Transfers above the combined R12 million SDA + FIA ceiling are possible but require SARB FinSurv special approval, supported by a SARS Letter of Compliance. This is a separate process from AIT and is typically used for large once-off transfers such as significant inheritances, business sale proceeds, or emigration of substantial wealth. WBForex manages this process end-to-end for clients in this bracket - get in touch and we will walk you through what is involved.

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annual allowances?

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