Country tax profile · 2026
South Africa income tax
How South Africa taxes income
South Africa taxes personal income at rates up to 45%. Residents are taxed on worldwide income; a ZAR 1.25M exemption applies to foreign employment income.
Compiled by MyNomadWorld for South Africa and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
South Africa income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| up to 245,100 ZAR | 18% |
| up to 383,100 ZAR | 26% |
| up to 530,200 ZAR | 31% |
| up to 695,800 ZAR | 36% |
| up to 887,000 ZAR | 39% |
| up to 1,878,600 ZAR | 41% |
| over the top bracket | 45% |
National brackets; local or regional surcharges may apply on top.
How South Africa's income tax compares
South Africa's top income tax of 45% is the 18th highest of the 197 countries we track, against a global average of 27.9% and a Africa average of 31.2%.
Countries with a similar income tax
United Kingdom (45%) · Germany (45%) · France (45%) · Switzerland (45%) · Australia (45%) · Japan (45%)
Who is a tax resident of South Africa?
Ordinarily resident, OR physical presence test: >91 days in SA in current tax year and each of the 5 preceding years, plus >915 days total across those 5 years.
Related South Africa taxes
Moving to South Africa?
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What is the income tax rate in South Africa?
South Africa taxes personal income at rates up to 45%. Residents are taxed on worldwide income; a ZAR 1.25M exemption applies to foreign employment income.