On 1 December 2023, the Department of Home Affairs (DHA) announced that individuals holding Zimbabwe Exemption Permits (ZEPs) and Lesotho Exemption Permits (LEPs) may apply for new ZEPs and LEPs that will allow them to remain in South Africa until 29 November 2025. Details regarding the application process are still to be communicated. Individuals holding ZEPs and LEPs that expired on or before 31 December 2023 are now eligible to apply for new ZEPs and LEPs that will allow them to remain and work in South Africa until 29 November 2025. Nationals of Zimbabwe who applied for waivers or other visas may continue to conduct activities authorized under the terms of their current visas, as their status will remain protected while they await the outcome of their applications.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.
