South Africa tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its South Africa tax profile.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 11 November 2026. Figures last changed 11 November 2026. Profile last reviewed 2 October 2026.
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| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| South Africa | 45% | 18% | 20% | 45% | 45%† | 18% |
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in South Africa?
The top rate on a salary is 45%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 45% above ZAR 1,878,600.
How are capital gains taxed in South Africa?
The top rate on a long-term capital gain is 18%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in South Africa?
The top rate is 20% on dividends and 45% on interest.
How is crypto taxed in South Africa?
South Africa taxes a gain on crypto assets as a capital gain, at up to 18%.
Does South Africa tax foreign income?
Yes. South Africa taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does South Africa have a wealth tax?
No. South Africa has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does South Africa have an exit tax for individuals?
Yes. South Africa can tax unrealised gains, or some of them, when a resident individual moves abroad. The conditions depend on the asset and the holding.
When do you become tax resident in South Africa?
The South Africa day test (physical presence test): more than 91 days this year and in each of the 5 years before, and more than 915 in those 5. The first question is whether you are ordinarily resident: South Africa is the place you normally return to. If so, the day test does not matter.
Residence decides whether South Africa taxes you on these rates. See the South Africa day-count test and count your own days.
Sources
The South Africa profile cites 8 sources for these rules, 8 of them from a government or a statute.
- SARS individual scales and rebates: assessment years 2024–2027 · official, retrieved 2026-11-11
- SARS - Rates of Tax for Individuals (2027 tax year) · official, retrieved 2026-10-02
- SARS - ABC of Capital Gains Tax for Individuals (Issue 13, 18 March 2025) · official, retrieved 2026-10-02
- SARS - Budget 2026 Frequently Asked Questions · official, retrieved 2026-10-02
- SARS Share Owners Guide issue 9, 6 August 2026, section 4.3.2: s10B(3) · official, retrieved 2026-11-03
- SARS - Tax rates: Interest and Dividends · official, retrieved 2026-10-02
- SARS employee UIF contribution ceiling from June 2021 · official, retrieved 2026-11-03
- SARS annual exclusion: R40,000 in 2017–2026; R50,000 in assessment 2027 · official, retrieved 2026-11-11
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare South Africa with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put South Africa side by side with other countries, see every country or try the live demo.
Other countries in Africa: Zambia, Zimbabwe, Angola, Botswana, DR Congo, Ivory Coast.