South Africa

Individual - Taxes on personal income

Last reviewed - 30 May 2025

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 2025 and ending on 28 February 2026 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.