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 2021 and ending on 28 February 2022 are as follows:
Personal income tax rates
|Income (ZAR)||Tax on column 1 (ZAR)||Tax on excess (%)|
|0 to 216,200||0||18|
|216,201 to 337,800||38,916||26|
|337,801 to 467,500||70,532||31|
|467,501 to 613,600||110,739||36|
|613,601 to 782,200||163,335||39|
|782,201 to 1,656,600||229,089||41|
|1,656,601 and above||587,593||45|
Local income taxes
There are no local income taxes in South Africa.