Who pays tax?

People who pay income tax are generally individuals who earn an income (from a salary, commission, fees, etc.).
Corporate tax includes tax paid by companies or close corporations, as well as trusts, on their annual income.
Most of the State's income is derived from Income Tax (personal and corporate tax), although nearly a third of total revenue from national government taxes comes from indirect taxes, primarily Value-Added Tax (VAT).

Non-residents

South Africa has a residence-based tax system, which means residents are, subject to certain exclusions, taxed on their worldwide income, irrespective of where their income was earned. By contrast, non-residents are taxed on their income from a South African source.
 
Non-residents pay tax on their income from a South African source.
 
Find out more about the different tax types.
 
Last Updated: 06/12/2018 12:01 PM     print this page
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