African Tax Observatory · Country brief · South AfricaData pulled 14 October 2026 · taxintellilyticsstories.com/africa/countries/ZAF
Gazetteer · Southern Africa · Upper middle income
South Africa
Collected 24.5% of GDP in tax in 2024, 2 of 38 reporting members.
24.5%
Tax, % of GDP, 2024
+3.5
Points since 2010
1.31
Tax buoyancy
over 16 years
$3,885
Tax per person
PPP dollars
Plate I·Over time
Fifteen years, against the continent
Over time
South Africa against the continent
Show the numbers as a table
| Year | South Africa | Southern Africa median | ATAF median | ATAF 25th percentile | ATAF 75th percentile | Members reporting |
|---|---|---|---|---|---|---|
| 2010 | 21.07 | 15.60 | 14.34 | 10.67 | 16.43 | 26 |
| 2011 | 21.59 | 15.19 | 14.84 | 10.99 | 16.62 | 33 |
| 2012 | 21.90 | 16.25 | 15.07 | 11.45 | 16.75 | 33 |
| 2013 | 22.40 | 15.43 | 13.83 | 11.23 | 16.89 | 32 |
| 2014 | 22.81 | 15.31 | 14.26 | 11.87 | 17.13 | 32 |
| 2015 | 23.48 | 15.87 | 15.08 | 12.33 | 18.55 | 33 |
| 2016 | 23.78 | 14.57 | 14.38 | 12.40 | 17.43 | 33 |
| 2017 | 23.68 | 15.89 | 14.75 | 11.50 | 16.95 | 35 |
| 2018 | 23.69 | 16.83 | 14.18 | 10.86 | 16.10 | 36 |
| 2019 | 23.79 | 17.80 | 13.57 | 11.51 | 17.23 | 38 |
| 2020 | 23.79 | 16.20 | 13.27 | 10.85 | 16.07 | 38 |
| 2021 | 22.29 | 15.74 | 12.72 | 10.44 | 16.06 | 40 |
| 2022 | 24.77 | 18.21 | 14.18 | 11.34 | 18.16 | 39 |
| 2023 | 24.94 | 20.06 | 14.43 | 11.30 | 18.82 | 37 |
| 2024 | 24.55 | 18.92 | 14.30 | 12.17 | 18.05 | 38 |
| 2025 | 25.08 | 19.51 | 13.74 | 12.18 | 20.53 | 34 |
Plate II·Peers, 2024
Each tax beside the medians
Against its peers, 2024
Each tax as a share of GDP, beside the medians
Show the numbers as a table
| Measure | South Africa | Southern Africa median | ATAF median |
|---|---|---|---|
| Tax-to-GDP | 24.55 | 18.92 | 14.30 |
| Domestic taxes | 19.77 | 13.03 | 9.01 |
| Customs taxes | 4.78 | 4.70 | 4.87 |
| Non-tax revenue | 0.89 | 2.88 | 2.59 |
| VAT | 11.15 | 7.29 | 5.20 |
| PIT | 9.18 | 4.12 | 2.04 |
| CIT | 4.47 | 3.28 | 2.72 |
Plate III·Tax heads
How South Africa's tax is made up
Tax heads
What each tax brings in, as a share of GDP
Show the numbers as a table
| Year | Tax head | Revenue (PPP $) | % of GDP |
|---|---|---|---|
| 2010 | Domestic VAT | 42218834258 | 6.86 |
| 2010 | Personal income tax | 44693691873 | 7.26 |
| 2010 | Corporate income tax | 29649092959 | 4.82 |
| 2010 | Withholding tax | 3348029067 | 0.54 |
| 2010 | Presumptive tax | 1405467 | 0.00 |
| 2010 | Other domestic taxes | 3682839808 | 0.60 |
| 2010 | VAT on imports | 15220865722 | 2.47 |
| 2010 | Import duty | 4237497852 | 0.69 |
| 2010 | Other customs taxes | 49814247 | 0.01 |
| 2011 | Domestic VAT | 42923326767 | 6.56 |
| 2011 | Personal income tax | 47752533378 | 7.30 |
| 2011 | Corporate income tax | 28186215374 | 4.31 |
| 2011 | Withholding tax | 3596299804 | 0.55 |
| 2011 | Presumptive tax | 586597 | 0.00 |
| 2011 | Other domestic taxes | 3781245236 | 0.58 |
| 2011 | VAT on imports | 17206408380 | 2.63 |
| 2011 | Import duty | 5576619121 | 0.85 |
| 2011 | Other customs taxes | 88009050 | 0.01 |
| 2012 | Domestic VAT | 43113355151 | 6.49 |
| 2012 | Personal income tax | 49206767247 | 7.41 |
| 2012 | Corporate income tax | 30007376531 | 4.52 |
| 2012 | Withholding tax | 4300351782 | 0.65 |
| 2012 | Presumptive tax | 1116539 | 0.00 |
| 2012 | Other domestic taxes | 3539129849 | 0.53 |
| 2012 | VAT on imports | 19932723117 | 3.00 |
| 2012 | Import duty | 6695209062 | 1.01 |
| 2012 | Other customs taxes | 517028 | 0.00 |
| 2013 | Domestic VAT | 45775765531 | 6.67 |
| 2013 | Personal income tax | 52245515697 | 7.61 |
| 2013 | Corporate income tax | 30382127826 | 4.43 |
| 2013 | Withholding tax | 3727281837 | 0.54 |
| 2013 | Presumptive tax | 2137292 | 0.00 |
| 2013 | Other domestic taxes | 3813864798 | 0.56 |
| 2013 | VAT on imports | 21040866842 | 3.07 |
| 2013 | Import duty | 5518129626 | 0.80 |
| 2013 | Excise on imports | 1845892498 | 0.27 |
| 2013 | Other customs taxes | 119455531 | 0.02 |
| 2014 | Domestic VAT | 47283928972 | 6.68 |
| 2014 | Personal income tax | 55803133124 | 7.88 |
| 2014 | Corporate income tax | 32218884399 | 4.55 |
| 2014 | Withholding tax | 3106447875 | 0.44 |
| 2014 | Presumptive tax | 3133802 | 0.00 |
| 2014 | Other domestic taxes | 4146405753 | 0.59 |
| 2014 | VAT on imports | 23526059122 | 3.32 |
| 2014 | Import duty | 5915193665 | 0.84 |
| 2014 | Excise on imports | 2013663130 | 0.28 |
| 2014 | Other customs taxes | 95450091 | 0.01 |
| 2015 | Domestic VAT | 49249092853 | 6.83 |
| 2015 | Personal income tax | 60755804999 | 8.43 |
| 2015 | Corporate income tax | 32036627706 | 4.44 |
| 2015 | Withholding tax | 3647443066 | 0.51 |
| 2015 | Presumptive tax | 2971344 | 0.00 |
| 2015 | Other domestic taxes | 4577891517 | 0.63 |
| 2015 | VAT on imports | 23440066253 | 3.25 |
| 2015 | Import duty | 5127711805 | 0.71 |
| 2015 | Excise on imports | 1855465545 | 0.26 |
| 2015 | Other customs taxes | 130112892 | 0.02 |
| 2016 | Domestic VAT | 48289968184 | 6.61 |
| 2016 | Personal income tax | 63204059059 | 8.65 |
| 2016 | Corporate income tax | 31398338674 | 4.30 |
| 2016 | Withholding tax | 3921481980 | 0.54 |
| 2016 | Presumptive tax | 3714471 | 0.00 |
| 2016 | Other domestic taxes | 4946376144 | 0.68 |
| 2016 | VAT on imports | 24475117272 | 3.35 |
| 2016 | Import duty | 5431671098 | 0.74 |
| 2016 | Excise on imports | 2077571355 | 0.28 |
| 2016 | Other customs taxes | 100195161 | 0.01 |
| 2017 | Domestic VAT | 50021853492 | 6.65 |
| 2017 | Personal income tax | 66274136926 | 8.82 |
| 2017 | Corporate income tax | 32213617918 | 4.29 |
| 2017 | Withholding tax | 4913199018 | 0.65 |
| 2017 | Presumptive tax | 3631522 | 0.00 |
| 2017 | Other domestic taxes | 4864449189 | 0.65 |
| 2017 | VAT on imports | 23225832764 | 3.09 |
| 2017 | Import duty | 4971733230 | 0.66 |
| 2017 | Excise on imports | 2120409747 | 0.28 |
| 2017 | Other customs taxes | 74084853 | 0.01 |
| 2018 | Domestic VAT | 51648664036 | 6.55 |
| 2018 | Personal income tax | 71096604168 | 9.01 |
| 2018 | Corporate income tax | 33826112493 | 4.29 |
| 2018 | Withholding tax | 4386421041 | 0.56 |
| 2018 | Presumptive tax | 5145846 | 0.00 |
| 2018 | Other domestic taxes | 5032679060 | 0.64 |
| 2018 | VAT on imports | 23466598623 | 2.98 |
| 2018 | Import duty | 5287740779 | 0.67 |
| 2018 | Excise on imports | 2261402447 | 0.29 |
| 2018 | Other customs taxes | 116138652 | 0.01 |
| 2019 | Domestic VAT | 56587903141 | 7.00 |
| 2019 | Personal income tax | 73784858705 | 9.12 |
| 2019 | Corporate income tax | 32032592578 | 3.96 |
| 2019 | Withholding tax | 4560572451 | 0.56 |
| 2019 | Presumptive tax | 1933171 | 0.00 |
| 2019 | Other domestic taxes | 4916489462 | 0.61 |
| 2019 | VAT on imports | 26175003159 | 3.24 |
| 2019 | Import duty | 5663111684 | 0.70 |
| 2019 | Excise on imports | 2549880060 | 0.32 |
| 2019 | Other customs taxes | 107212247 | 0.01 |
| 2020 | Domestic VAT | 57182530431 | 7.01 |
| 2020 | Personal income tax | 75783361633 | 9.28 |
| 2020 | Corporate income tax | 30788389220 | 3.77 |
| 2020 | Withholding tax | 4085295453 | 0.50 |
| 2020 | Presumptive tax | 1210117 | 0.00 |
| 2020 | Other domestic taxes | 4964895300 | 0.61 |
| 2020 | VAT on imports | 25776189236 | 3.16 |
| 2020 | Import duty | 5302949753 | 0.65 |
| 2020 | Excise on imports | 2635007257 | 0.32 |
| 2020 | Other customs taxes | 119341850 | 0.01 |
| 2021 | Domestic VAT | 55358250482 | 7.01 |
| 2021 | Personal income tax | 68814058052 | 8.71 |
| 2021 | Corporate income tax | 28796479854 | 3.65 |
| 2021 | Withholding tax | 3569382628 | 0.45 |
| 2021 | Presumptive tax | 1199280 | 0.00 |
| 2021 | Other domestic taxes | 4008794564 | 0.51 |
| 2021 | VAT on imports | 23450723047 | 2.97 |
| 2021 | Import duty | 4739036333 | 0.60 |
| 2021 | Excise on imports | 1923406935 | 0.24 |
| 2021 | Other customs taxes | 19567513 | 0.00 |
| 2022 | Domestic VAT | 64397125001 | 7.11 |
| 2022 | Personal income tax | 79715362150 | 8.80 |
| 2022 | Corporate income tax | 46417196860 | 5.12 |
| 2022 | Withholding tax | 4864397956 | 0.54 |
| 2022 | Presumptive tax | 1261802 | 0.00 |
| 2022 | Other domestic taxes | 5971890981 | 0.66 |
| 2022 | VAT on imports | 29353201704 | 3.24 |
| 2022 | Import duty | 5606226336 | 0.62 |
| 2022 | Excise on imports | 2715882821 | 0.30 |
| 2022 | Other customs taxes | 226566389 | 0.03 |
| 2023 | Domestic VAT | 69491032173 | 7.19 |
| 2023 | Personal income tax | 85997600871 | 8.90 |
| 2023 | Corporate income tax | 49668203226 | 5.14 |
| 2023 | Withholding tax | 5549233427 | 0.57 |
| 2023 | Presumptive tax | 1734089 | 0.00 |
| 2023 | Other domestic taxes | 6031544070 | 0.62 |
| 2023 | VAT on imports | 36426288224 | 3.77 |
| 2023 | Import duty | 6912038089 | 0.72 |
| 2023 | Excise on imports | 3651624685 | 0.38 |
| 2023 | Other customs taxes | 285001384 | 0.03 |
| 2024 | Domestic VAT | 75063760731 | 7.41 |
| 2024 | Personal income tax | 93054877452 | 9.18 |
| 2024 | Corporate income tax | 45266047894 | 4.47 |
| 2024 | Withholding tax | 5758475256 | 0.57 |
| 2024 | Presumptive tax | 1546020 | 0.00 |
| 2024 | Other domestic taxes | 6014271405 | 0.59 |
| 2024 | VAT on imports | 37863314380 | 3.74 |
| 2024 | Import duty | 6666737607 | 0.66 |
| 2024 | Excise on imports | 3411640244 | 0.34 |
| 2024 | Other customs taxes | 454599530 | 0.04 |
| 2025 | Domestic VAT | 75658336195 | 7.59 |
| 2025 | Personal income tax | 98803903350 | 9.91 |
| 2025 | Corporate income tax | 43562093150 | 4.37 |
| 2025 | Withholding tax | 5947469556 | 0.60 |
| 2025 | Presumptive tax | 1479207 | 0.00 |
| 2025 | Other domestic taxes | 6358682569 | 0.64 |
| 2025 | VAT on imports | 35292168945 | 3.54 |
| 2025 | Import duty | 6906359106 | 0.69 |
| 2025 | Excise on imports | 3429901371 | 0.34 |
| 2025 | Other customs taxes | 414012713 | 0.04 |
The mix in 2024
Every shilling, franc or rand of tax, by head
Show the numbers as a table
| Tax head | Revenue (PPP $) | Share of tax revenue |
|---|---|---|
| Domestic VAT | 75063760731 | 0.30 |
| Personal income tax | 93054877452 | 0.37 |
| Corporate income tax | 45266047894 | 0.18 |
| Withholding tax | 5758475256 | 0.02 |
| Presumptive tax | 1546020 | 0.00 |
| Other domestic taxes | 6014271405 | 0.02 |
| VAT on imports | 37863314380 | 0.15 |
| Import duty | 6666737607 | 0.03 |
| Excise on imports | 3411640244 | 0.01 |
| Other customs taxes | 454599530 | 0.00 |
Every published number
South Africa in the ATAF Databank
All 23 freely available indicators, exactly as ATAF publishes them. A blank cell means ATAF has no figure for that year; nothing is filled in.
| Indicator | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Nominal GDP (PPP) | $615.4bn | $653.9bn | $663.9bn | $686.1bn | $708.1bn | $721.1bn | $730.5bn | $751.7bn | $788.7bn | $808.9bn | $816.2bn | $789.9bn | $905.8bn | $966.2bn | $1.01tn | $996.7bn |
| Real GDP | 3,879,962.9m | 4,006,199.6m | 4,123,726.6m | 4,218,549.2m | 4,321,374.6m | 4,388,902.3m | 4,420,892.2m | 4,457,343.9m | 4,515,593.0m | 4,576,588.2m | 4,591,336.3m | 4,266,688.7m | 4,540,737.3m | 4,605,844.5m | 4,638,910.8m | 4,674,334.9m |
| Final Consumption (PPP) | $494.1bn | $524.7bn | $541.8bn | $571.3bn | $585.3bn | $597.5bn | $604.1bn | $620.8bn | $652.2bn | $673.8bn | $682.9bn | $654.1bn | $737.7bn | $798.7bn | $849.8bn | $839.1bn |
| Total Tax Revenues (PPP) | $129.7bn | $141.1bn | $145.4bn | $153.7bn | $161.5bn | $169.3bn | $173.7bn | $178.0bn | $186.8bn | $192.4bn | $194.2bn | $176.1bn | $224.4bn | $241.0bn | $248.7bn | $250.0bn |
| Total Number Of Registered Taxpayers | 9.7m | 14.3m | 17.5m | 19.5m | 21.4m | 23.1m | 24.4m | 25.9m | 26.3m | 32.5m | 33.4m | 32.6m | ||||
| Non-Tax-Revenues (PPP) | $1.9bn | $3.4bn | $4.8bn | $5.4bn | $5.5bn | $5.3bn | $9.3bn | $5.2bn | $5.5bn | $5.4bn | $5.8bn | $7.3bn | $6.7bn | $8.0bn | $9.0bn | $6.0bn |
| Domestic Tax Revenues (PPP) | $110.2bn | $118.3bn | $118.8bn | $125.2bn | $130.0bn | $138.8bn | $141.6bn | $147.6bn | $155.7bn | $157.9bn | $160.3bn | $145.9bn | $186.5bn | $193.7bn | $200.3bn | $204.0bn |
| Customs Tax Revenues (PPP) | $19.5bn | $22.9bn | $26.6bn | $28.5bn | $31.6bn | $30.6bn | $32.1bn | $30.4bn | $31.1bn | $34.5bn | $33.8bn | $30.1bn | $37.9bn | $47.3bn | $48.4bn | $46.0bn |
| Revenue From Agriculture, Forest & Fishing (PPP) | $1.6bn | $2.0bn | $1.8bn | $1.9bn | $1.8bn | $2.1bn | $2.3bn | $2.3bn | $2.4bn | $2.3bn | $2.0bn | $1.5bn | $2.0bn | $1.9bn | $2.2bn | $2.5bn |
| Revenue From Mining & Quarrying (PPP) | $518.9m | $2.9bn | $2.3bn | $824.1m | $1.7bn | $847.1m | $234.9m | $1.9bn | $2.0bn | $1.4bn | $2.8bn | $5.5bn | $12.0bn | $10.5bn | $3.6bn | $1.6bn |
| Revenue From Secondary Sector (PPP) | $14.5bn | $14.6bn | $15.7bn | $15.3bn | $14.0bn | $15.0bn | $14.6bn | $14.2bn | $14.8bn | $12.7bn | $13.0bn | $10.2bn | $21.4bn | $24.2bn | $26.4bn | $26.4bn |
| Revenue From Tertiary Sector (PPP) | $77.0bn | $85.6bn | $88.1bn | $92.6bn | $93.4bn | $99.1bn | $102.3bn | $106.3bn | $111.2bn | $115.6bn | $115.8bn | $106.2bn | $124.0bn | $130.5bn | $139.7bn | $146.3bn |
| Domestic VAT Revenues (PPP) | $42.2bn | $42.9bn | $43.1bn | $45.8bn | $47.3bn | $49.2bn | $48.3bn | $50.0bn | $51.6bn | $56.6bn | $57.2bn | $55.4bn | $64.4bn | $69.5bn | $75.1bn | $75.7bn |
| VAT Refunded (PPP) | $25.4bn | $21.7bn | $25.6bn | $26.2bn | $28.2bn | $27.8bn | $27.1bn | $28.3bn | $29.3bn | $34.2bn | $33.3bn | $32.1bn | $37.7bn | $45.6bn | $49.0bn | $49.3bn |
| PIT Revenues (PPP) | $44.7bn | $47.8bn | $49.2bn | $52.2bn | $55.8bn | $60.8bn | $63.2bn | $66.3bn | $71.1bn | $73.8bn | $75.8bn | $68.8bn | $79.7bn | $86.0bn | $93.1bn | $98.8bn |
| CIT Revenues (PPP) | $29.6bn | $28.2bn | $30.0bn | $30.4bn | $32.2bn | $32.0bn | $31.4bn | $32.2bn | $33.8bn | $32.0bn | $30.8bn | $28.8bn | $46.4bn | $49.7bn | $45.3bn | $43.6bn |
| Withholding Tax Revenues (PPP) | $3.3bn | $3.6bn | $4.3bn | $3.7bn | $3.1bn | $3.6bn | $3.9bn | $4.9bn | $4.4bn | $4.6bn | $4.1bn | $3.6bn | $4.9bn | $5.5bn | $5.8bn | $5.9bn |
| Presumptive Tax Revenues (PPP) | $1.4m | $586.6k | $1.1m | $2.1m | $3.1m | $3.0m | $3.7m | $3.6m | $5.1m | $1.9m | $1.2m | $1.2m | $1.3m | $1.7m | $1.5m | $1.5m |
| Other Domestic Tax Revenues (PPP) | $3.7bn | $3.8bn | $3.5bn | $3.8bn | $4.1bn | $4.6bn | $4.9bn | $4.9bn | $5.0bn | $4.9bn | $5.0bn | $4.0bn | $6.0bn | $6.0bn | $6.0bn | $6.4bn |
| VAT On Import Revenues (PPP) | $15.2bn | $17.2bn | $19.9bn | $21.0bn | $23.5bn | $23.4bn | $24.5bn | $23.2bn | $23.5bn | $26.2bn | $25.8bn | $23.5bn | $29.4bn | $36.4bn | $37.9bn | $35.3bn |
| Import Duty Revenues (PPP) | $4.2bn | $5.6bn | $6.7bn | $5.5bn | $5.9bn | $5.1bn | $5.4bn | $5.0bn | $5.3bn | $5.7bn | $5.3bn | $4.7bn | $5.6bn | $6.9bn | $6.7bn | $6.9bn |
| Excises on Imports Revenues (PPP) | $1.8bn | $2.0bn | $1.9bn | $2.1bn | $2.1bn | $2.3bn | $2.5bn | $2.6bn | $1.9bn | $2.7bn | $3.7bn | $3.4bn | $3.4bn | |||
| Other Customs Tax Revenues (PPP) | $49.8m | $88.0m | $517.0k | $119.5m | $95.5m | $130.1m | $100.2m | $74.1m | $116.1m | $107.2m | $119.3m | $19.6m | $226.6m | $285.0m | $454.6m | $414.0m |
Values are rounded for display; the CSV has them exactly as published. Revenue and GDP are US dollars at purchasing-power parity.
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.
| Year | Check | Detail |
|---|---|---|
| 2010 | Domestic heads do not add up | The six domestic tax heads sum to 112% of reported domestic tax revenue. |
| 2021 | Domestic heads do not add up | The six domestic tax heads sum to 110% of reported domestic tax revenue. |
| 2023 | Domestic heads do not add up | The six domestic tax heads sum to 112% of reported domestic tax revenue. |
| 2024 | Domestic heads do not add up | The six domestic tax heads sum to 112% of reported domestic tax revenue. |
| 2025 | Domestic heads do not add up | The six domestic tax heads sum to 113% of reported domestic tax revenue. |
Source: ATAF Databank, the African Tax Administration Forum; World Bank World Development Indicators. Tax and GDP are in US dollars at purchasing-power parity, so their ratio equals the ratio in local currency. Cite as: Kaijamahe, W. H. (2026). South Africa. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/ZAF Every figure and its method: taxintellilyticsstories.com/africa/methods
Cite this sheet
South Africa, in Edition 1
Kaijamahe, W. H. (2026). South Africa. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/ZAF
Southern Africa