South Africa Tax & Investment Guides
16 guides covering South African taxation, personal income tax (PAYE 18-45%), VAT 15%, corporate tax 27%, capital gains tax (40% inclusion rate), estate duty 20-25%, and property transfer duty.
Personal Tax & Residency
PAYE 18-45% brackets, residency rules, tax filing, and cross-border
South Africa Cross-Border Tax Guide — 183-Day Rule, Residency & DTAs
South Africa cross-border taxation — 183-day rule, 91-day ordinary residence test, source-based for non-residents, DTA network (80+ countries), foreign employment income exemption, and foreign tax credit s6quat.
South Africa Personal Income Tax Guide (IIT 2026 — Brackets 18–45%, Rebates & Credits)
South Africa Individual Income Tax (IIT) — progressive rates 18%, 26%, 31%, 36%, 39%, 41%, 45%, primary rebate ZAR 17,235, secondary rebate ZAR 9,444 (65+), tertiary rebate ZAR 3,145 (75+), medical tax credits for 2025/2026. All amounts in ZAR.
South Africa Tax Filing Guide — ITR12, IRP6, PAYE & VAT Returns
filing taxes in South Africa — annual ITR12 deadline October 23 (non-provisional) or January 23 (provisional), IRP6 interim returns, PAYE monthly, VAT bi-monthly or 6-monthly, eFiling and SARS MobiApp.
South Africa Tax Residency Guide — Ordinary Residence & Physical Presence Test
South Africa tax residency — 91+ days in current year, 183+ days over 5 prior years (ordinarily resident), physical presence test, and ceasing to be resident after 183+ days outside SA per year.
VAT & Indirect Tax
VAT 15% standard rate, exemptions, and customs duties
Business & Corporate Tax
CIT 27%, business registration, and corporate compliance
South Africa Business Registration Guide — CIPC, Company Types & SARS Registration
registering a business in South Africa — CIPC registration, Private Company (Pty) Ltd, Public Company (Ltd), Close Corporation (CC), sole proprietor, tax registration with SARS, VAT registration >ZAR 1M, PAYE/UIF/SDL registration.
South Africa Corporate Tax Guide (2026 — 27% Rate, Small Business, CGT & Turnover Tax)
South Africa corporate income tax — standard rate 27% (from 28% in 2023), small business corporation rates 0-7% (revenue under ZAR 20M), close corporation rate 27%, CGT inclusion 80%, turnover tax for micro businesses (0-3%) for 2026. All amounts in ZAR.
Investment & Savings
CGT 0-45% inclusion rate, investment income, crypto tax, and pension
South Africa Capital Gains Tax Guide (2026 — 40% Inclusion Individuals, 80% Companies, Exclusions)
South Africa capital gains tax (CGT) — 40% inclusion for individuals (max effective rate 18%), 80% for companies (max 21.6%), annual exclusion ZAR 40,000 (ZAR 300,000 on death), primary residence exclusion ZAR 2 million for 2026. All amounts in ZAR.
South Africa Crypto Tax Guide — SARS Guidance, CGT vs Income Treatment
cryptocurrency taxation in South Africa — 40% inclusion for CGT (18% max effective rate) or fully taxable as income if trading frequency indicates, SARS guidance 2023, exchange reporting, and no specific crypto law.
South Africa Investment Income Tax Guide (2026 — Dividends 20% DWT, Interest Exemption, REITs)
South Africa investment income taxation — Dividends Withholding Tax 20%, interest exemption ZAR 23,800 (under 65) / ZAR 34,500 (65+), foreign dividends 20% (s10B exemption), REIT distributions 20% DWT for 2026. All amounts in ZAR.
Property & Wealth Tax
Transfer duty, property rates, estate duty 20-25%, and rental income
South Africa Inheritance & Gift Tax Guide (2026 — Estate Duty 20-25%, Donations Tax 20%)
South Africa estate duty and donations tax — estate duty 20% (up to ZAR 30M) + 25% (>ZAR 30M), abatement ZAR 3.5M (ZAR 7M for married couples), marital deduction unlimited, donations tax 20% (annual exemption ZAR 100,000) for 2026. All amounts in ZAR.
South Africa Property Tax Guide (2026 — Municipal Rates, Transfer Duty, CGT & VAT on Property)
South Africa property taxation — municipal rates (0.5-2% of value), transfer duty (0-13% progressive, first ZAR 1.1M exempt), CGT on property sale (40% inclusion, 18% max effective), VAT on new property (15%) for 2026. All amounts in ZAR.
South Africa Rental Income Tax Guide — IIT Rates, Expenses & Deductions
rental income taxation in South Africa — rental income included in gross income at progressive IIT rates (18-45%), actual expense deduction (bond interest, rates, maintenance, insurance, agent fees), and no separate property tax regime.
South Africa Wealth Tax Guide (2026 — No Net Wealth Tax, Estate Duty, Property Rates & Donations Tax)
South Africa wealth taxation — no net wealth tax exists, property rates (municipal 0.5-2%), estate duty 20-25% as wealth transfer tax, donations tax 20%, CGT on deemed disposal at death for 2026. All amounts in ZAR.
Employment & Social Charges
UIF, SDL, PAYE, and pension fund contributions
South Africa Pension & Retirement Guide — RA, Occupational Funds & Old Age Grant
South Africa pensions — no state pension contributions (old age grant is means-tested), retirement annuities (tax-deductible up to 27.5% capped at ZAR 350k), occupational pension funds, and preservation funds.
South Africa Social Contributions Guide — UIF, SDL & PAYE Obligations
South Africa social contributions — UIF 1% employee + 1% employer (cap ZAR 17,712/month), SDL 1% employer, no formal social security tax, and PAYE funding of general revenue.
Tools & Calculators
South Africa Salary Calculator
Net salary 2026 — PAYE, UIF, rebates
South Africa VAT Calculator
VAT 15% standard rate net/gross
South Africa Corporate Tax Calculator
CIT 27% standard rate
South Africa CGT Calculator
40% inclusion rate, 0-45% marginal
South Africa Property Tax Calculator
Transfer duty and property rates
South Africa Estate Duty Calculator
Estate duty 20-25% on estates
Compound Interest Calculator
Project investment growth over time
Mortgage Calculator
Estimate monthly mortgage payments
Budget Calculator
50/30/20 budgeting tool