Not a Latitax destination
South Africa
Worldwide tax at up to 45% (18% on gains) and estate duty up to 25%; ceasing to be resident triggers an exit charge, a deemed disposal of worldwide assets at market value, so plan before leaving.
Income tax, top rate
Secondary45%
Source: PwC Worldwide Tax Summaries - PIT rates · checked 2026-09-29Capital gains
Secondary18% effective
40% of net gains included at income rates, so a maximum of 18%; ZAR 50,000 annual exclusion.
Source: PwC Worldwide Tax Summaries - South Africa, Individual, Income determination · checked 2026-09-29Inheritance
Secondary20% / 25% estate duty
After a ZAR 3.5m abatement: 20% up to ZAR 30m and 25% above.
Source: PwC Worldwide Tax Summaries - South Africa, Individual, Other taxes · checked 2026-09-29Looking for somewhere that works?
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