🇿🇦 South Africa
ZA / ZAF #24
Nomad Score
59.0
Cities
36
🇿🇦 SOUTH AFRICA TAX PROFILE
Data year: 2025
Tax System
Worldwide
Worldwide income taxation for residents (with foreign employment income exemption of ZAR 1.25M for qualifying time abroad). Non-residents taxed on SA-sourced income only.
Worldwide income taxation for residents (with foreign employment income exemption of ZAR 1.25M for qualifying time abroad). Non-residents taxed on SA-sourced income only.
Top PIT Rate
45.0%
Corporate Tax Rate
27.0%
VAT
15.0%
Capital Gains Tax
18.0%
Individuals: 40% inclusion rate (max effective rate 18%). Companies: 80% inclusion rate (21.6% effective). Annual exclusion of ZAR 40,000 for individuals.
Individuals: 40% inclusion rate (max effective rate 18%). Companies: 80% inclusion rate (21.6% effective). Annual exclusion of ZAR 40,000 for individuals.
Social Security (Employee)
1.0%
Social Security (Employer)
2.0%
Dividend Withholding
20.0%
Interest Withholding
15.0%
Royalty Withholding
15.0%
Inheritance Tax
25.0%
Treaty Count
79
Crypto Rules
Participation Exemption
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| ZAR 0 | ZAR 245,100 | 18.0% | -- |
| ZAR 245,100 | ZAR 383,100 | 26.0% | -- |
| ZAR 383,100 | ZAR 530,200 | 31.0% | -- |
| ZAR 530,200 | ZAR 695,800 | 36.0% | -- |
| ZAR 695,800 | ZAR 887,000 | 39.0% | -- |
| ZAR 887,000 | ZAR 1,878,600 | 41.0% | -- |
| ZAR 1,878,600 | and above | 45.0% | -- |
⭐ SPECIAL REGIMES (1)
| Name | Type | Rate/Amount | Duration | Status |
|---|---|---|---|---|
|
Special Economic Zones
Reduced CIT rate of 15% for qualifying companies in designated Special Economic... |
Flat rate | 15.0% | -- | Active |
🏠 TAX RESIDENCY
Days Threshold
91 days
Residency Rules
Resident by physical presence test: present 91+ days in current year AND 91+ days in each of 5 preceding years AND 915+ days in total in 5 preceding years. Also resident if ordinarily resident in SA.
Exit Tax
Yes
Deemed disposal of worldwide assets at market value upon ceasing tax residency. CGT applies on deemed gain.
Deemed disposal of worldwide assets at market value upon ceasing tax residency. CGT applies on deemed gain.
CFC Rules
Yes
📅 FILING INFORMATION
Fiscal Year
03-01 – 02-28
Filing Deadline
October 21
Extension Deadline
January 20
📚 SOURCES
-
PwC Worldwide Tax Summaries - South Africa
(accessed Mar 23, 2026)
PIT, CIT, VAT, CGT, withholding rates
🔗 RELATED
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