Comparative Tax Rates | South Africa Tax Guide

Rates of Tax	2007	2006	2005	2004
(A) Natural Persons: Maximum marginal rate Reached at a taxable income Minimum rate Up to taxable income of	40% 400 000 18% 100 000	40 300 000 18% 80 000	40% 270 000 18% 74 000	40 255 000 18% 70 000
(B) Companies: Private and Public  - Normal tax rate STC rate Close Corporation - Normal tax rate STC rate	29% 12.5% 29% 12.5%	29% 12.5% 29% 12.5%	30% 12.5% 30% 12.5%	30% 12.5% 30% 12.5%
(C) Trusts: Maximum marginal rate - Reached at a taxable income Minimum rate Up to taxable income of	40% Flat rate 40% Flat rate	40% Flat rate 40% Flat rate	40% Flat rate 40% Flat rate	40% Flat rate 40% Flat rate
(D) Sundry: Donations Tax Estate Duty	20% 20%	20% 20%	20% 20%	20% 20%