South Africa

Individual - Taxes on personal income

Last reviewed - 29 May 2026

South African residents are taxed on their worldwide income. Credit is granted in South Africa for foreign taxes paid on income from a non-South African source. 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 2026 and ending on 28 February 2027 are as follows:

Personal income tax (PIT) rates

Income (ZAR)	Tax on column 1 (ZAR)	Tax on excess (%)
1 to 245,100	0	18
245,101 to 383,100	44,118	26
383,101 to 530,200	79,998	31
530,201 to 695,800	125,599	36
695,801 to 887,000	185,215	39
887,001 to 1,878,600	259,783	41
1,878,601 and above	666,339	45

Local income taxes

There are no local income taxes in South Africa.