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Sheet · Country sheet ZAF← TaxIntellilytics
African Tax Observatory

An atlas of tax for forty-four administrations, 2010 to 2025

Plate I·Over time

Fifteen years, against the continent

Over time

South Africa against the continent

0.0%5.0%10.0%15.0%20.0%25.0%10111213141516171819202122232425
South AfricaSouthern Africa medianATAF median and middle half
The shaded band is the middle half of ATAF members each year (25th to 75th percentile); the dashed line is the median of Southern Africa. The members reporting change from year to year, so the band can move because the set of countries changed; the CSV gives the count for each year.
Show the numbers as a table
YearSouth AfricaSouthern Africa medianATAF medianATAF 25th percentileATAF 75th percentileMembers reporting
201021.0715.6014.3410.6716.4326
201121.5915.1914.8410.9916.6233
201221.9016.2515.0711.4516.7533
201322.4015.4313.8311.2316.8932
201422.8115.3114.2611.8717.1332
201523.4815.8715.0812.3318.5533
201623.7814.5714.3812.4017.4333
201723.6815.8914.7511.5016.9535
201823.6916.8314.1810.8616.1036
201923.7917.8013.5711.5117.2338
202023.7916.2013.2710.8516.0738
202122.2915.7412.7210.4416.0640
202224.7718.2114.1811.3418.1639
202324.9420.0614.4311.3018.8237
202424.5518.9214.3012.1718.0538
202525.0819.5113.7412.1820.5334

Plate II·Peers, 2024

Each tax beside the medians

Against its peers, 2024

Each tax as a share of GDP, beside the medians

0%5%10%15%20%25%Tax-to-GDPDomestic taxesCustoms taxesNon-tax revenueVATPITCIT
The line joins South Africa (orange) to the ATAF median (grey); the blue tick is the Southern Africa median. All three are for 2024.
Show the numbers as a table
MeasureSouth AfricaSouthern Africa medianATAF median
Tax-to-GDP24.5518.9214.30
Domestic taxes19.7713.039.01
Customs taxes4.784.704.87
Non-tax revenue0.892.882.59
VAT11.157.295.20
PIT9.184.122.04
CIT4.473.282.72

Plate III·Tax heads

How South Africa's tax is made up

Tax heads

What each tax brings in, as a share of GDP

0%5%10%15%20%25%30%10111213141516171819202122232425
Domestic VATPersonal income taxCorporate income taxWithholding taxPresumptive taxOther domestic taxesVAT on importsImport dutyOther customs taxesExcise on imports
Each bar stacks the tax heads ATAF publishes for that year. Where the heads do not add up to total tax revenue, the gap is drawn in light grey and labelled, never spread across the heads. A head missing from a year was not reported for that year.
Show the numbers as a table
YearTax headRevenue (PPP $)% of GDP
2010Domestic VAT422188342586.86
2010Personal income tax446936918737.26
2010Corporate income tax296490929594.82
2010Withholding tax33480290670.54
2010Presumptive tax14054670.00
2010Other domestic taxes36828398080.60
2010VAT on imports152208657222.47
2010Import duty42374978520.69
2010Other customs taxes498142470.01
2011Domestic VAT429233267676.56
2011Personal income tax477525333787.30
2011Corporate income tax281862153744.31
2011Withholding tax35962998040.55
2011Presumptive tax5865970.00
2011Other domestic taxes37812452360.58
2011VAT on imports172064083802.63
2011Import duty55766191210.85
2011Other customs taxes880090500.01
2012Domestic VAT431133551516.49
2012Personal income tax492067672477.41
2012Corporate income tax300073765314.52
2012Withholding tax43003517820.65
2012Presumptive tax11165390.00
2012Other domestic taxes35391298490.53
2012VAT on imports199327231173.00
2012Import duty66952090621.01
2012Other customs taxes5170280.00
2013Domestic VAT457757655316.67
2013Personal income tax522455156977.61
2013Corporate income tax303821278264.43
2013Withholding tax37272818370.54
2013Presumptive tax21372920.00
2013Other domestic taxes38138647980.56
2013VAT on imports210408668423.07
2013Import duty55181296260.80
2013Excise on imports18458924980.27
2013Other customs taxes1194555310.02
2014Domestic VAT472839289726.68
2014Personal income tax558031331247.88
2014Corporate income tax322188843994.55
2014Withholding tax31064478750.44
2014Presumptive tax31338020.00
2014Other domestic taxes41464057530.59
2014VAT on imports235260591223.32
2014Import duty59151936650.84
2014Excise on imports20136631300.28
2014Other customs taxes954500910.01
2015Domestic VAT492490928536.83
2015Personal income tax607558049998.43
2015Corporate income tax320366277064.44
2015Withholding tax36474430660.51
2015Presumptive tax29713440.00
2015Other domestic taxes45778915170.63
2015VAT on imports234400662533.25
2015Import duty51277118050.71
2015Excise on imports18554655450.26
2015Other customs taxes1301128920.02
2016Domestic VAT482899681846.61
2016Personal income tax632040590598.65
2016Corporate income tax313983386744.30
2016Withholding tax39214819800.54
2016Presumptive tax37144710.00
2016Other domestic taxes49463761440.68
2016VAT on imports244751172723.35
2016Import duty54316710980.74
2016Excise on imports20775713550.28
2016Other customs taxes1001951610.01
2017Domestic VAT500218534926.65
2017Personal income tax662741369268.82
2017Corporate income tax322136179184.29
2017Withholding tax49131990180.65
2017Presumptive tax36315220.00
2017Other domestic taxes48644491890.65
2017VAT on imports232258327643.09
2017Import duty49717332300.66
2017Excise on imports21204097470.28
2017Other customs taxes740848530.01
2018Domestic VAT516486640366.55
2018Personal income tax710966041689.01
2018Corporate income tax338261124934.29
2018Withholding tax43864210410.56
2018Presumptive tax51458460.00
2018Other domestic taxes50326790600.64
2018VAT on imports234665986232.98
2018Import duty52877407790.67
2018Excise on imports22614024470.29
2018Other customs taxes1161386520.01
2019Domestic VAT565879031417.00
2019Personal income tax737848587059.12
2019Corporate income tax320325925783.96
2019Withholding tax45605724510.56
2019Presumptive tax19331710.00
2019Other domestic taxes49164894620.61
2019VAT on imports261750031593.24
2019Import duty56631116840.70
2019Excise on imports25498800600.32
2019Other customs taxes1072122470.01
2020Domestic VAT571825304317.01
2020Personal income tax757833616339.28
2020Corporate income tax307883892203.77
2020Withholding tax40852954530.50
2020Presumptive tax12101170.00
2020Other domestic taxes49648953000.61
2020VAT on imports257761892363.16
2020Import duty53029497530.65
2020Excise on imports26350072570.32
2020Other customs taxes1193418500.01
2021Domestic VAT553582504827.01
2021Personal income tax688140580528.71
2021Corporate income tax287964798543.65
2021Withholding tax35693826280.45
2021Presumptive tax11992800.00
2021Other domestic taxes40087945640.51
2021VAT on imports234507230472.97
2021Import duty47390363330.60
2021Excise on imports19234069350.24
2021Other customs taxes195675130.00
2022Domestic VAT643971250017.11
2022Personal income tax797153621508.80
2022Corporate income tax464171968605.12
2022Withholding tax48643979560.54
2022Presumptive tax12618020.00
2022Other domestic taxes59718909810.66
2022VAT on imports293532017043.24
2022Import duty56062263360.62
2022Excise on imports27158828210.30
2022Other customs taxes2265663890.03
2023Domestic VAT694910321737.19
2023Personal income tax859976008718.90
2023Corporate income tax496682032265.14
2023Withholding tax55492334270.57
2023Presumptive tax17340890.00
2023Other domestic taxes60315440700.62
2023VAT on imports364262882243.77
2023Import duty69120380890.72
2023Excise on imports36516246850.38
2023Other customs taxes2850013840.03
2024Domestic VAT750637607317.41
2024Personal income tax930548774529.18
2024Corporate income tax452660478944.47
2024Withholding tax57584752560.57
2024Presumptive tax15460200.00
2024Other domestic taxes60142714050.59
2024VAT on imports378633143803.74
2024Import duty66667376070.66
2024Excise on imports34116402440.34
2024Other customs taxes4545995300.04
2025Domestic VAT756583361957.59
2025Personal income tax988039033509.91
2025Corporate income tax435620931504.37
2025Withholding tax59474695560.60
2025Presumptive tax14792070.00
2025Other domestic taxes63586825690.64
2025VAT on imports352921689453.54
2025Import duty69063591060.69
2025Excise on imports34299013710.34
2025Other customs taxes4140127130.04

The mix in 2024

Every shilling, franc or rand of tax, by head

Personal income tax37.4%Domestic VAT30.2%Corporate income tax18.2%VAT on imports15.2%Import duty2.7%
Rectangle areas are proportional to revenue in 2024 (US dollars at purchasing-power parity). Total tax revenue: $248.7bn.
Show the numbers as a table
Tax headRevenue (PPP $)Share of tax revenue
Domestic VAT750637607310.30
Personal income tax930548774520.37
Corporate income tax452660478940.18
Withholding tax57584752560.02
Presumptive tax15460200.00
Other domestic taxes60142714050.02
VAT on imports378633143800.15
Import duty66667376070.03
Excise on imports34116402440.01
Other customs taxes4545995300.00

Data-quality checks

What the automatic checks found

These are rule-based checks, run on every pull. A flag says the numbers deserve a second look, not that they are wrong; the methods page explains each rule.

YearCheckDetail
2010Domestic heads do not add upThe six domestic tax heads sum to 112% of reported domestic tax revenue.
2021Domestic heads do not add upThe six domestic tax heads sum to 110% of reported domestic tax revenue.
2023Domestic heads do not add upThe six domestic tax heads sum to 112% of reported domestic tax revenue.
2024Domestic heads do not add upThe six domestic tax heads sum to 112% of reported domestic tax revenue.
2025Domestic heads do not add upThe six domestic tax heads sum to 113% of reported domestic tax revenue.