Tax in South Africa is run by the South African Revenue Service (SARS). If you earn a salary, run a shop or own a company here, you will deal with income tax and VAT, and whether you count as a South African tax resident decides whether your worldwide income is taxed here.
Start here
- Income tax and tax residence: getting a tax number, the residence tests, tax rates and filing each year.
- VAT registration and returns: when you must register, invoicing and filing on time.
Key things to know
- The tax year starts on 1 March. For individuals it runs from 1 March to the end of February.
- 2026 filing deadlines. Non-provisional individuals must file by 23 October 2026; provisional taxpayers by 22 January 2027 (as of October 2026).
- Two tests decide tax residence. You are resident if you are “ordinarily resident” in South Africa, or if you pass the physical presence test: more than 91 days in the current tax year and in each of the five previous years, and more than 915 days in total over those five years.
- The VAT threshold is now R2.3 million. From 1 April 2026, registration is compulsory once taxable turnover passes R2.3 million in 12 months. The rate is 15%.
- China and South Africa have a tax treaty. A double taxation agreement applies; if you have income in both countries, get advice from a qualified accountant.
Related sections
For company and import tax questions, read this alongside Business & investment. For payroll and employee rules, see Work & jobs.
