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South African tax law comprises a number of direct and indirect taxes. The former comprises income and capital taxes. South African residents are subject to a 'sliding-scale' of taxation based upon their annual income. Those earning less than R32,222 a year are exempt from income tax while at the opposite end of the scale, those earning more than R270,001 per annum are subject to tax of R78,070 and 40% of the amount in excess of R270,000. Temporary residents are taxed on remuneration accrued while in the country, although temporary residents staying in the country for less than 183 days of the fiscal year may be exempt. Capital gains tax has been in effect in the country since 2001.

As far as indirect taxes are concerned, Value Added Tax (VAT) is levied on most goods and services at a rate of approximately 14%. Display prices in stores almost always include the tax. Excise and Customs duties are imposed on all goods.

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