South Africa: 2025 tax thresholds and rates updated in official notice
South Africa’s Official Gazette published Notice No. 6157, which outlines several changes to tax provisions, thresholds, and rates for the 2025 tax year. The updates affect various tax categories and apply from different effective dates.
Key updates include:
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Transfer duty threshold adjustment: The threshold for the zero-rated transfer duty has increased to ZAR 1.21 million (approximately USD 66,371), up from ZAR 1.1 million (approximately USD 60,337).
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Income tax brackets: New brackets have been established for individuals, registered micro businesses, and certain trusts, applicable to assessment years beginning on or after March 1.
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Corporate income tax: Updated tax brackets for companies apply to assessment years ending on or after April 1.
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Value-added tax (VAT): The VAT rate remains unchanged at 15%, effective from May 1.
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Lump sum taxation: Income tax brackets have also been defined for taxable severance and retirement lump sum payments.
These changes are part of the South African Revenue Service’s annual fiscal updates for the upcoming tax year.
Source: gazettes.africa
VAT/GST rates 2024 in Africa
| Country | Standard VAT/GST Rate | Reduced Rates |
| Algeria | The standard sales tax (VAT) rate is 19%. | A reduced rate of 9% applies to certain industries |
| Egypt | The VAT rate is 14% | 5%, 10% |
| Equatorial Guinea | The standard VAT rate is 15% | 6% |
| Ethiopia | The standard VAT rate is 15% | |
| Mauritania | The standard VAT rate is 16% | |
| Mauritius | The standard VAT rate is 15% | |
| Morocco | The standard VAT rate is 20% | 10% |
| Nigeria | The standard VAT rate is 7.5% | |
| South Africa | The standard VAT rate is 15% | |
| Tanzania | The standard VAT rate is 18% | |
| Tunisia | The standard VAT rate is 19% | 7%, 13% |
| Uganda | The standard VAT rate is 18% |