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 2020 and ending on 28 February 2021 are as follows:
Personal income tax rates
|Income (ZAR)||Tax on column 1 (ZAR)||Tax on excess (%)|
|0 to 205,900||0||18|
|205,901 to 321,600||37,062||26|
|321,601 to 445,100||67,144||31|
|445,101 to 584,200||105,429||36|
|584,201 to 744,800||155,505||39|
|744,801 to 1,577,300||218,139||41|
|1,577,301 and above||559,464||45|
Local income taxes
There are no local income taxes in South Africa.