East & Southern Africa
South Africa: tax at a glance
This is a residence-based system that taxes worldwide income. The top personal rate is 45%, the corporate rate is 27%, and there's a capital-gains exit charge if you emigrate.
Ways to relocate to South Africa
The residency and citizenship routes that lead here, weighed against the tax picture above.
FIP
Passive income
Retired Person Visa
Retirement
Business Visa
Business & founder
Digital Nomad Visa
Digital nomad
Financial Emigration
Tax regime
Critical Skills Visa
Talent & extraordinary ability
The taxes
- Personal income (top)
- 45%Progressive 18%-45%; top rate on taxable income above ~ZAR 1.82m.
- Corporate income
- 27%
- Capital gains
- 18% max effective (40% inclusion rate x 45%)
- VAT
- 15%
- Dividends (WHT)
- 20%
- Interest (WHT)
- 15%
- Royalties (WHT)
- 15%
- Social security (employee)
- 1% UIF (capped)
- Social security (employer)
- 1% UIF + 1% Skills Development Levy
- Wealth tax
- None
- Inheritance / estate
- Estate duty 20% (25% above ZAR 30m)
- Property tax
- Municipal rates on property value; transfer duty up to 13%
- Other
- Donations tax 20%/25%
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- Yes, leaving has a cost
- CFC rules
- Yes
- CRS
- Participating
A special regime for new arrivals
Section 10(1)(o)(ii) exempts the first ZAR 1.25m of foreign employment income, provided you work abroad for 183 days, including 60 continuous days.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Sources (2)
Secondary references