🇿🇦 南非税率 · South Africa Tax Rates
ZA · 非洲 · Africa
South Africa corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 27% — Standard corporate income tax rate (reduced from 28% for years of assessment ending on or after 31 March 2023)
- 个人所得税 Personal Income Tax: 18-45% — Progressive rates with multiple brackets
- 增值税 / 商品服务税 VAT / GST: 15% — Standard VAT rate
- 进口税 / 关税 Import Duties / Customs: 0-30% — Varies by product type
- 预扣税 Withholding Tax: 15% — On dividends, interest, royalties
- 资本利得税 Capital Gains Tax: Included in PIT/CIT — Effective rate up to 18% for individuals
- 财产税 / 房产税 Property Tax: Varies — Municipal rates on property value
- 遗产税 / 赠与税 Inheritance & Gift Tax: 20-25% — Estate duty on deceased estates
- 印花税 Stamp Duty: N/A — No stamp duty, replaced by transfer duty
- 消费税 / 特别消费税 Excise Tax: Varies — On alcohol, tobacco, fuel
- 社会保障税 Social Security Tax: N/A — No formal social security contributions
- 其他税种 Other Taxes: Varies — Transfer duty on property transactions