Africa
Currency
ZAR
Corporate Tax
27%
Personal Income Tax
45%
VAT / GST
15%
Standard rate; 27% since years ending on/after 31 March 2023.
Top marginal rate 45% above ZAR 1,817,001.
Standard rate since 1 April 2018.
Dividends
20%
Interest
15%
Royalties
15%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
UIF 2% (employer 1% + employee 1%); SDL 1% employer; COIDA employer-only.
Capital Gains Tax
40% inclusion × marginal rate (~18% individuals)
Inheritance / Estate Tax
20% estate duty (R3.5m abatement)
Capital (Net Worth) Tax
0%
Property Tax
Municipal rates ~0.005–0.02% of value
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~80
Key partners: UK, USA, Germany, Netherlands, Mauritius, China
Comprehensive treaty network; withholding on dividends typically 5%–15%. Treaty with USA dates to 1997.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Year ending 28/29 February
Notes
Transfer pricing, thin cap and BEPS rules apply. Small business corporations enjoy reduced rates.
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