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Tax in South Africa

Your personal tax guide for South Africa

The content in this tax guide is provided by EY.

Going to or leaving South Africa

Local tax information for South Africa.

Local information Details

Tax authority

South African Revenue Service (SARS)

Website

www.sars.gov.za

Tax year

1 March to 28/29 February

Tax return due date

16 November (electronic filing – non provisional taxpayers)
31 January (electronic filing – provisional taxpayers)

Is joint filing possible

No

Are tax return extensions possible

No

Local tax information for South Africa.

Local information

Tax authority

Details

South African Revenue Service (SARS)

Local information

Website

Details

www.sars.gov.za

Local information

Tax year

Details

1 March to 28/29 February

Local information

Tax return due date

Details

16 November (electronic filing – non provisional taxpayers)
31 January (electronic filing – provisional taxpayers)

Local information

Is joint filing possible

Details

No

Local information

Are tax return extensions possible

Details

No

2020/21 income tax rates

2020/21 Taxable income tax rates.

Taxable income band R National income tax rates

0 to 205,900

18%

205,901 to 321,600

26%

321,601 to 445,100

31%

445,101 to 584,200

36%

584,201 to 744,800

39%

744,801 to 1,577,300

41%

1,577,301 + 45%

2020/21 Taxable income tax rates.

Taxable income band R

0 to 205,900

National income tax rates

18%

Taxable income band R

205,901 to 321,600

National income tax rates

26%

Taxable income band R

321,601 to 445,100

National income tax rates

31%

Taxable income band R

445,101 to 584,200

National income tax rates

36%

Taxable income band R

584,201 to 744,800

National income tax rates

39%

Taxable income band R

744,801 to 1,577,300

National income tax rates

41%

Taxable income band R 1,577,301 +
National income tax rates 45%

For the 2020-21 tax year a primary rebate of ZAR 14,958 is deducted from tax payable on taxable income. A secondary rebate of ZAR 8,199 is deducted for individuals who are at least 65 years old and under 75 years old. A further tertiary rebate of ZAR 2,736 is deducted for individuals who are 75 or older.

Individuals younger than 65 years old who have taxable income of less than ZAR 83,100 are not subject to tax. For individuals who are at least 65 years old and under 75 years old, the threshold is ZAR 128,650. For individuals who are age 75 or older, the threshold is ZAR 143,850.

Expat tax guides

Read tax guides for expats provided by EY.

Additional information

The Tax Navigator section is provided by EY in accordance with their Terms and Conditions (PDF). EY accepts no responsibility for the accuracy of this information. By using this information, you are accepting the terms under which EY is making the content available to you based on the legislation and practices of the country concerned as of 15/09/21 by EY and published in its Worldwide Personal Tax Guide, 2020-21.

Tax legislation and administrative practices may change, and this content is a summary of potential issues to consider. This content is provided for guidance purposes only; it is not meant for direct implementation of transactions or reliance upon when considering entering into transactions. It should not be used as a substitute for professional tax, legal, financial, accounting, consulting, regulatory or other professional advice and you should seek professional advice before taking any action. It is your responsibility to ensure you make all relevant disclosures to the relevant tax authorities and that you are compliant with local tax legislation. EY accepts no responsibility for any loss arising from any action taken or not taken by anyone using this material.

HSBC accepts no responsibility for the accuracy of this information.

This information does not constitute advice and no liability is accepted to recipients acting independently on its contents. The views expressed are subject to change.

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