Published South Africa tax rules, rates, thresholds and tax years, sourced from the South African Revenue Service and preserved by effective date.
Primary source: Personal income tax rates and brackets (SARS).
This hub records the published South Africa tax rules for individuals, drawn from the South African Revenue Service and preserved under the effective dates they applied to. It covers how income is taxed, the headline rates and thresholds, and the primary publications behind each figure.
Rates and thresholds are published for each tax year separately, so a superseded figure stays visible alongside the rule that replaced it. Every figure on this page links back to the South African Revenue Service publication it came from.
The South Africa tax year and the rates that apply within it are set out in the tables on this page, with the South African Revenue Service source behind each figure. Where the jurisdiction publishes separate scales for residents and non-residents, or a surcharge on top of the headline rate, both are recorded.