South Africa Personal Income Tax
Detailed personal income tax rates and rules for South Africa in 2026.
South Africa levies progressive personal income tax on residents' worldwide income. Tax rates range from 18% on the first R237,100 to 45% on income exceeding R1,817,000. Non-residents are taxed only on South African-sourced income. Various deductions and rebates are available, including a primary rebate, secondary rebate for those aged 65+, and tertiary rebate for those aged 75+. Medical tax credits and retirement fund contributions are also deductible.
| Income Range (ZAR) | Tax Rate |
|---|---|
| R0 – R237K | 18% |
| R237K – R371K | 26% |
| R371K – R513K | 31% |
| R513K – R673K | 36% |
| R673K – R858K | 39% |
| R858K – R1.8M | 41% |
| R1.8M+ | 45% |
Filing Deadline
October for non-provisional taxpayers; January 31 for provisional taxpayers
Residency Rule
An individual is a tax resident if ordinarily resident in South Africa or if physically present for more than 91 days in the current year and each of the preceding five years, and more than 915 days in aggregate over those five years.
How South Africa Income Tax compares
South Africa’s top personal income tax rate of 45% is the 22nd highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Africa’s regional average of 32.3%.
