Personal Tax in South Africa

Overview by
Tax Base For Residents and Non-Residents
South African residents are taxed on worldwide income and capital gains. Non-residents are taxed on their South African-source income and capital gains from immovable property located in South Africa. The maximum income tax rate is 40% of the taxable income where income exceeds ZAR 525,000 per annum.

Tax Rate

ZAR 0 to 132,000 18%
ZAR 132,001 to 210,000 25%
ZAR 210,001 to 290,000 30%
ZAR 290,001 to 410,000 35%
ZAR 410,001 to 525,000 38%
ZAR 525,001 and above 40%
Allowable Deductions and Tax Credit
Medical aid, Contributions to government approved pension and retirement funds, Charitable donations, etc.
Special Expatriate Tax Regime
No special expatriate tax regime exits in South Africa. Expatriates are taxed at the same rates as locals, but only on their South African-sourced income.
Capital Tax Rate
Donation tax: 20% (applies only above ZAR 50,000)


Estate duty: 20% (applies only above ZAR 2.5 millions )

Property transfer tax: 5% - 8% (applies only above ZAR 500,000 )

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