Income Tax in 🇿🇦 South Africa

Tax brackets, effective rates, and net income calculations. Data from official government sources.

South Africa's Taxation Score of 45/100 reflects a moderate-to-high tax burden, with tax revenue accounting for 25% of GDP. Individual income tax brackets range significantly, starting at 18% for lower earners and escalating to 45% for incomes exceeding 1,817,000 ZAR. Corporate tax is set at 27%, and VAT at 15%. Notably, social contributions are listed as 100%, which warrants further investigation as this figure is atypical and likely represents a specific, highly localized context or a misinterpretation of a broader contribution metric, rather than a direct payroll deduction for all income.

Tax Overview

Top Rate

45.0%

VAT

15%

Capital Gains

18%

Fiscal Year

2025/26

Income Tax Brackets

18.0%
R0 – R237,100
26.0%
R237,100 – R370,500
31.0%
R370,500 – R512,800
36.0%
R512,800 – R673,000
39.0%
R673,000 – R857,900
41.0%
R857,900 – R1,817,000
45.0%
R1,817,000+

Tax at Different Salary Levels

$50,000 USD equivalent

Gross: R909,091

Net: R651,954

Effective: 28.3%

$75,000 USD equivalent

Gross: R1,363,636

Net: R920,136

Effective: 32.5%

$150,000 USD equivalent

Gross: R2,727,273

Net: R1,688,271

Effective: 38.1%

Social Contributions (Employee)

UIF (Unemployment Insurance)1.0%