South Africa
Individual - Taxes on personal income
Last reviewed - 11 December 2024South 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 2024 and ending on 28 February 2025 are as follows:
Personal income tax rates
Income (ZAR) | Tax on column 1 (ZAR) | Tax on excess (%) |
0 to 237,100 | 0 | 18 |
237,101 to 370,500 | 42,678 | 26 |
370,501 to 512,800 | 77,362 | 31 |
512,801 to 673,000 | 121,475 | 36 |
673,001 to 857,900 | 179,147 | 39 |
857,901 to 1,817,000 | 251,258 | 41 |
1,817,001 and above | 644,489 | 45 |
Local income taxes
There are no local income taxes in South Africa.