- Income tax brackets updated
Full refresh: verification date, data year 2027, bracket sources/years, CGT exclusion R50k, filing deadlines, UIF cap, sources, notes (sars.gov.za).
ZA
South Africa
Southern Africa
ZAR
ZA · ZAF · #24 · 36 cities
Nomad score
57/100
Compare
Top income tax
45.0%
Worldwide system
Corporate tax
27.0%
VAT
15.0%
standard rate
Tax residency
91 days
79 tax treaties
South Africa tax profile
Data year: 2027
- 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.
- 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 50,000 for individuals and special trusts (ZAR 440,000 in year of death).
- Social security (employee)
- 1.0%
- Social security (employer)
- 2.0%
- Social security cap (annual)
- ZAR 212,544
- Dividend withholding
- 20.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 15.0%
- Inheritance tax
- 25.0%
- Treaty count
- 79
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| 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 | Rate/amount | Duration | Status |
|---|---|---|---|
| Special Economic Zones Reduced CIT rate of 15% for qualifying companies in designated Special Economic... | 15.0% | Duration not recorded | Active |
Tax flags
Crypto Rules
Participation Exemption
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.
- CFC rules
- Yes Residents are taxed on attributable income from controlled foreign companies under the participation exemption and other Income Tax Act rules.
Filing information
- Fiscal year
- 03-01 – 02-28
- Filing deadline
- October 23
- Extension deadline
- January 22
Sources
- SARS — Rates of tax for individuals (accessed Oct 9, 2026) 2027 tax year PIT brackets, rebates and thresholds
- SARS Budget Tax Guide 2026/27 (accessed Oct 9, 2026) PIT, CIT 27%, VAT 15%, CGT exclusions, estate duty, withholding, UIF/SDL
- SARS — Personal income tax filing season (accessed Oct 9, 2026) 2026 filing season deadlines for non-provisional and provisional individuals
- SARS — Unemployment Insurance Fund (accessed Oct 9, 2026) UIF 1% employee and 1% employer; monthly earnings ceiling R17,712
- PwC Worldwide Tax Summaries — South Africa (accessed Oct 9, 2026) Cross-check PIT, CIT, VAT, CGT, withholding, residency, SEZ CIT