South Africa

Individual - Taxes on personal income

Last reviewed - 10 December 2020

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.