South African residents are taxed on their worldwide income. Credit is granted in South Africa for foreign taxes paid. Non-residents are taxed on their South African sourced income. The same rates of tax are applicable to both residents and non-residents.
Progressive tax rates apply for individuals. The rates for the tax year commencing on 1 March 2019 and ending on 29 February 2020 are as follows:
There are no local income taxes in South Africa.
Last Reviewed - 31 May 2019