South Africa

Individual - Taxes on personal income

Last reviewed - 13 December 2019

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.