South Africa

Individual - Taxes on personal income

Last reviewed - 30 June 2022

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 2022 and ending on 28 February 2023 are as follows:

Personal income tax rates

Income (ZAR) Tax on column 1 (ZAR) Tax on excess (%)
0 to 226,000 0 18
226,001 to 353,100 40,680 26
353,101 to 488,700 73,726 31
488,701 to 641,400 115,762 36
641,401 to 817,600 170,734 39
817,601 to 1,731,600 239,452 41
1,731,601 and above 614,192 45

Local income taxes

There are no local income taxes in South Africa.