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South Africa vs Hong Kong
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇿🇦 South Africa
vs
🇭🇰 Hong Kong
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
18–45%
Top rate maintained; NHI funding discussions
No change
2–17%
Stable; simple territorial system maintained
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
16%
VAT raised to 16% from 1 April 2026 (Budget 2025)
+0.5pp vs 2025
0%
No VAT
No change

Corporate Tax Rate

Corporate Tax Rate
27%
Stable; National Health Insurance funding debate
No change
8.25–16.5%
Domestic minimum top-up tax (DMTT) for Pillar Two groups
No change

Capital Gains Tax

Capital Gains Tax
~18%
Possible review of inclusion rate
No change
0%
No CGT
No change

Social Security & Payroll

Social Security / Payroll
~2%
NHI contribution framework being developed
No change
~10%
MPF review ongoing; voluntary contributions encouraged
No change
State, Regional & Local Taxes

🇿🇦 South AfricaProvincial & Municipal Taxes

South Africa's 9 provinces do not levy their own income tax — this is national. Municipalities levy property rates (0.5%–2.5% of assessed value/year), utilities, and refuse levies. Cape Town and Johannesburg have relatively higher municipal rates. Load-shedding prompted energy-related tax credits in recent budgets.

🇭🇰 Hong KongNo Sub-Regional Tax Variation

Hong Kong is a Special Administrative Region with a simple, low-tax structure. There are no sub-regional taxes. Profits tax applies only to profits arising in or derived from Hong Kong (territorial basis). Property rates are charged at ~5% of assessed rental value. Estate duty was abolished in 2006. Stamp duty on property has been progressively modified since 2022 to cool/stimulate the market. There is no VAT, capital gains tax, or withholding tax on dividends.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

South Africa vs Hong Kong: Key Tax Differences (2026)

💰 Income Tax: 🇿🇦 South Africa has a higher top income tax rate (18–45% vs 2–17%). 🇭🇰 Hong Kong is more favourable for high earners.

🛒 VAT/Sales Tax: South Africa has a higher consumption tax (16% vs 0%).

🏢 Corporate Tax: 🇭🇰 Hong Kong offers a lower corporate rate (16.5% vs 27%), which can influence business location decisions.

📈 Capital Gains: 🇭🇰 Hong Kong taxes investment gains at a lower rate (0% vs 18%), benefiting investors.

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