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09 October 2025

South Africa announces further extension of Zimbabwean and Lesotho Exemption Permits

On 3 October 2025, the Department of Home Affairs (DHA) announced automatic extensions of all existing Zimbabwean Exemption Permits (ZEPs) and Lesotho Exemption Permits (LEPs) until 28 May 2027. The DHA introduced the ZEP in 2017 for eligible nationals of Zimbabwe who were living in South Africa on a Zimbabwean Dispensation Permit. In December 2021, the DHA discontinued the ZEP and set a deadline of 31 December 2022 for holders of valid ZEPs to switch to another immigration category. Pursuant to legal challenges, the DHA extended the deadline several times, with the latest extension being valid until 28 November 2025. Meanwhile, LEPs were valid for a maximum period of four years, from 1 January 2020 to 31 December 2023, with the latest extension being valid until 28 November 2025.

A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.

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Attachment

Full text of Tax Alert

Document ID: 2025-2042

 

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