Tax and funding

Tax Status

Postdoctoral Research Fellowships are taxable unless they comply with the guidelines set out by the South African Revenue Services (SARS) Binding Class Ruling. In essence, this means that Fellowships must be granted – without fringe benefits – to a candidate who has successfully applied for the award, and must be disbursed on the understanding that, apart from research and the duties required for the individual’s own professional development, no services are required of the candidate in return for the Fellowship.

In addition to this, a Postdoctoral Research Fellow who undertakes research for the benefit of an individual or corporation will not normally be granted tax exemption on the Fellowship. Any work conducted outside of the postdoctoral fellowship, including academic work such as lecturing, must be claims-paid and will incur tax.