Missionary Income Now Clearly Taxable
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SARS has released Interpretation Note 139 to clarify the tax treatment of amounts received by or accrued to missionaries who are performing religious or related activities. The main message? If a missionary is receiving money for missionary work, it's probably taxable.
💡 Here’s what you need to know:
Missionary income is taxable if it’s linked to the work the missionary does—whether from churches, organisations, or community members. Such amounts are accordingly included in the missionary’s “gross income”
This includes voluntary contributions and “gifts”, even if they’re not part of a formal contract.
True personal gifts (e.g., from family or friends, unrelated to your mission work) - unrelated to the missionary services performed - are not taxed.
Missionaries working outside South Africa may qualify for a tax exemption, but check SARS Interpretation Note 16.
If a missionary is not on PAYE, he/she is likely a provisional taxpayer and must make estimated tax payments during the year.
📌 Bottom line:
If the money supports your mission, SARS likely sees it as income.
