🇿🇦 Moving to South Africa

• On: Taxable income of a resident (worldwide)
• Limit: ZAR 245k/yr ≈ $15k

South African tax residents, whether ordinarily resident or meeting the physical presence test, are taxed on worldwide income at 18% to 45% for the 2027 tax year (1 March 2026 to 28 February 2027); non-residents are taxed only on South African-source income.

Taxed on

Taxable income of a resident (worldwide); South African-source income of a non-resident. 2027 tax year scale: up to ZAR 245,100 (≈ $14,800) 18%; to 383,100 ZAR (≈ $23,200) 44,118 plus 26% of the excess over 245,100; to 530,200 ZAR (≈ $32,000) 79,998 plus 31% over 383,100; to 695,800 ZAR (≈ $42,100) 125,599 plus 36% over 530,200; to 887,000 ZAR (≈ $53,600) 185,215 plus 39% over 695,800; to 1,878,600 ZAR (≈ $114,000) 259,783 plus 41% over 887,000; above 1,878,600 ZAR (≈ $114,000) 666,339 plus 45% over 1,878,600. Primary rebate ZAR 17,820 (≈ $1,080) (secondary ZAR 9,765 (≈ $590) aged 65+, tertiary ZAR 3,249 (≈ $200) aged 75+). The 2026 tax year scale was unchanged from 2025.

Who it applies to

• Resident: ordinarily resident in South Africa, or, if not ordinarily resident, meeting the physical presence test.
• Physical presence test: more than 91 days in the tax year, more than 91 days in each of the 5 preceding tax years, and more than 915 days in total over those 5 years; the person becomes resident from the first day of the sixth year in which all three are met.
• A person treated as exclusively resident of another country under a tax treaty is not a resident.
• A physical-presence resident who is outside South Africa for at least 330 continuous full days ceases to be resident from the day of departure.

Exclusions

• Interest earned by a non-resident not present for more than 183 days in the 12 months before accrual is exempt from income tax.

Limits

• ZAR 245,100 a year (≈ $14,800) · 18% band ends; 26% applies up to ZAR 383,100 (≈ $23,200) (2027 tax year)
• ZAR 1,878,600 a year (≈ $114,000) · 45% applies to taxable income above this amount (2027 tax year)
• ZAR 99,000 a year (≈ $5,980) · Tax threshold under age 65, 2027 tax year (1 March 2026 to 28 February 2027)
• ZAR 17,820 a year (≈ $1,080) · Primary rebate, 2027 tax year

Days in the country

• More than 91 days in tax year and each of the 5 preceding tax years · Physical presence test: more than 91 days in the current year and in each of the five preceding years.
• More than 915 days in 5 tax years preceding the current year · Physical presence test: more than 915 days in total over the five preceding years.
• At least 330 days in continuous period outside South Africa · A physical-presence resident outside the country for at least 330 continuous full days ceases to be resident from the day of departure.

Tax residence

The tax year runs 1 March to 28 February. The physical presence test applies only to a person who is not ordinarily resident; ordinary residence depends on the place a person returns to from absences as home.

Visas

Tax residence is independent of immigration status; the visa does not set the tax regime.

Other taxes

Capital gains: inclusion gives a maximum effective rate of 18% for individuals with an annual exclusion of ZAR 50,000 (≈ $3,020). Dividends tax is 20%. Interest from South African sources is exempt up to ZAR 23,800 (≈ $1,440) a year (under 65).

Checked against official sources on 10 Oct 2026Change log

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