Contact Us
South Africa
Individual - Taxes on personal income
Last reviewed - 12 December 2025South 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 2026 and ending on 28 February 2027 are as follows:
Personal income tax rates
| Income (ZAR*) | Tax on column 1 (ZAR) | Tax on excess (%) |
| 1 to 245,100 | 0 | 18 |
| 245,101 to 383,100 | 44,118 | 26 |
| 383,101 to 530,200 | 79,998 | 31 |
| 530,201 to 695,800 | 125,599 | 36 |
| 695,801 to 887,000 | 185,215 | 39 |
| 887,001 to 1,878,600 | 259,783 | 41 |
| 1,878,601 and above | 666,339 | 45 |
* South African rand
Local income taxes
There are no local income taxes in South Africa.
South Africa contacts
South Africa contacts
South Africa News
