South Africa

Individual - Taxes on personal income

Last reviewed - 11 December 2024

South 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.