East & Southern Africa
South Africa tax rates 2026
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.
Worldwide (residence-based)
Last verified
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.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to South Africa
The residency and citizenship routes that lead here, weighed against the tax picture above.
FIP
Passive income
Income requirement1–2 yr
Retired Person Visa
Retirement
Pension requirement3–24 mo
Business Visa
Business & founder
from 5M ZAR8–30 mo
Digital Nomad Visa
Digital nomad
Income requirement2–8 mo
Financial Emigration
Tax regime
Tax regime, not a visa3–12 mo
Critical Skills Visa
Talent & extraordinary ability
By qualification4–18 mo