Les governments, ensemble ou un à un.
All modules
Why some modules are greyed out
- coming soon: this release opens three deep analyses: public finances, assets and debt, taxation
- removed for now: currency and IMF country series were not tied closely enough to the city; the balance sheet (assets vs debt) stays in Assets and debt
- removed, named: sovereign wealth funds; no free official API (paid SWF Institute); revisit if a public source appears
- removed, nommé: les séries routières BM (IS.ROD.*) sont archivées et IRF access is paid; revisit if a public source becomes available again
- removed, named: duplicate de Telecoms Digital (same indicateurs WB broadband/mobile); merged rather than duplicated
South Africa · module Taxation
Taxation: Tshwane
Three distinct readings of taxation
- Barème légal local: rates and thresholds published for this jurisdiction (when the model is connected). This is not the tax bill of one specific household in this city.
- Tax revenue in the accounts: what the administrations report collecting (see Finances / revenue). A tax collected is not a COFOG function.
- Référence OECD Taxing Wages: a private-sector employee on the country's national average wage. Rank among the covered countries; never an employee of this city, never copied into an empty cell.
Understand a rate before reading it
TshwaneLe barème légal de ce pays n'est pas branché dans GovXRay: aucun scénario n'est calculé ici, et aucun taux n'est recopié d'un pays voisin. Les définitions ci-dessous restent valables; les chiffres, eux, are un named gap.
Four notions not to be confused
- Average rate
- Total deductions divided by the whole gross income. This is the rate the person actually pays across their entire salary.
- Marginal rate
- The rate applied to the next dollar earned. In a progressive schedule it is always greater than or equal to the average rate, and it never describes the total bill.
- Tax wedge (OECD)
- Income tax, employee contributions and employer contributions, measured against the total cost of labour. The denominator is therefore not the gross salary. An average rate computed on the payslip and an OECD tax wedge are not comparable as they stand.
- Economic incidence
- Whoever remits a tax is not necessarily whoever bears its cost: part of it can shift onto wages, prices or rents. GovXRay names this distinction and publishes no numeric split of the incidence, for lack of a local measurement.
What these rates do not contain
- Consumption taxes (VAT, GST/QST, sales tax): they hit spending, not the payslip.
- Property tax: it applies to an asset, not to income.
- Employer contributions: outside the employee's payslip, but inside the OECD tax wedge.
- Credits and benefits tied to a specific situation (children, housing, disability): the scenario is a typical employee, not a real tax file.
A scenario is not your tax bill. It is the schedule applied to a chosen income, to make the mechanism readable.
ILLUSTRATED rules of thumb, outside pay
| Line item | Rule of thumb |
|---|---|
| Consumption sales tax × share of net spent | 15.0 % (taux plein, national tier) × 85.0 % du net. Les taux réduits (alimentation, logement) ne sont pas pondérés: aucun panier de consommation par pays n'est publié au registre. En régime de taxe sur la valeur ajoutée, le prix affiché inclut la taxe; cette règle de pouce ne corrige pas cet écart d'assiette. |
| Fuel litres × excise per litre | 900 L per year × 6,540 ZAR/L (excise of the national tier, summed). |
1 · What each tier levies on a salary, and on what
| Tier | Income tax | Social contributions (employee share) | Consumption | Usage (fuel, luxury) | Property |
|---|---|---|---|---|---|
| National South Africa : SARS (personal income tax) | Schedule progressif, 7 brackets, de 18.0 % à 45.0 % de la base imposable | UIF (Unemployment Insurance Fund) : part salarié: 1.0 %, plafonnée à 212,544 ZAR de salaire | taxe sur la valeur ajoutée 15.0 % (taux réduits: 0.0 %) | accise sur l'essence: 6,540 ZAR/L · luxe: ad valorem excise duty on vehicles (up to 30 %), perfumes, electronics: on purchase, outside the model | no national property tax (transfer duty on purchase outside the model): property rates = municipality |
| Région Gauteng : province | aucun impôt provincial sur le revenu (les provinces sud-africaines n'ont pas de pouvoir fiscal sur le revenu ; financement by transfers nationaux) | no | none (VAT = State) | no (motor vehicle licence fees provinciaux = redevances, hors modèle) | no |
| City City of Tshwane (Pretoria) | no municipal income tax ; la métropole lève les property rates (taux en cents par rand de valeur municipale, fixé chaque année dans le budget) | no | no municipal sales tax | none (water/electricity/waste charges = services, outside the model) | property rates : LE Levy municipal (Municipal Property Rates Act, taux par rand de valeur fixé par chaque métropole : Cape Town, Johannesburg, Tshwane, Ekurhuleni, eThekwini, Mangaung, Nelson Mandela Bay, Buffalo City ; déjà collecté à part) |
2 · The cascade of brackets and coefficients
South Africa : SARS (personal income tax)
| From → to (tax base) | Taux |
|---|---|
| 0 ZAR → 245,100 ZAR | 18.0 % |
| 245,100 ZAR → 383,100 ZAR | 26.0 % |
| 383,100 ZAR → 530,200 ZAR | 31.0 % |
| 530,200 ZAR → 695,800 ZAR | 36.0 % |
| 695,800 ZAR → 887,000 ZAR | 39.0 % |
| 887,000 ZAR → 1,878,600 ZAR | 41.0 % |
| 1,878,600 ZAR et plus | 45.0 % |
3 · Impact, income level by income level
| Income gross | South Africa : SARS (personal income tax) | Gauteng : province | City of Tshwane (Pretoria) | Contributions | Total paie | Rate on payroll | Net |
|---|---|---|---|---|---|---|---|
| 500,000 ZAR | 98,417 ZAR | 0 ZAR | 0 ZAR | 2,125 ZAR | 100,542 ZAR | 20.1 % | 399,458 ZAR |
| 750,000 ZAR | 188,533 ZAR | 0 ZAR | 0 ZAR | 2,125 ZAR | 190,658 ZAR | 25.4 % | 559,342 ZAR |
| 1,200,000 ZAR | 370,293 ZAR | 0 ZAR | 0 ZAR | 2,125 ZAR | 372,418 ZAR | 31.0 % | 827,582 ZAR |
| 2,000,000 ZAR | 703,149 ZAR | 0 ZAR | 0 ZAR | 2,125 ZAR | 705,274 ZAR | 35.3 % | 1,294,726 ZAR |
| 3,000,000 ZAR | 1,153,149 ZAR | 0 ZAR | 0 ZAR | 2,125 ZAR | 1,155,274 ZAR | 38.5 % | 1,844,726 ZAR |
| 4,000,000 ZAR | 1,603,149 ZAR | 0 ZAR | 0 ZAR | 2,125 ZAR | 1,605,274 ZAR | 40.1 % | 2,394,726 ZAR |
| 5,000,000 ZAR | 2,053,149 ZAR | 0 ZAR | 0 ZAR | 2,125 ZAR | 2,055,274 ZAR | 41.1 % | 2,944,726 ZAR |
| 10,000,000 ZAR | 4,303,149 ZAR | 0 ZAR | 0 ZAR | 2,125 ZAR | 4,305,274 ZAR | 43.1 % | 5,694,726 ZAR |
Référence nationale: OECD Taxing Wages
Public finances
Tshwane: South Africa · OECD Taxing Wages0/12 with figures0 des 12 indicateurs de cette section ont une valeur pour Tshwane: Afrique du Sud · OECD Taxing Wages; les autres sont displayed en manque nommé, avec la raison sous chaque carte. The counter is the number of rows with figures on this page.
- L'OCDE ne publie pas AV_TW pour ZAF sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
- L'OCDE ne publie pas MR_TW_PE pour ZAF sur ce profil: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
- L'OCDE ne publie pas NPATR pour ZAF sur ce profil: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
- L'OCDE ne publie pas AV_ITR pour ZAF sur ce profil: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
- … and 2 other reason(s), all written in « Calculations & sources » further down
DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profil: single, no children, 100% of the average wage · OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wage · OECD Taxing Wages · Flows DF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profil: single, no children, 100% of the average wage · … (+9)All sources concerned (12)
- OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profil: single, no children, 100% of the average wage · COUNTRY granularity
- OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
- OECD Taxing Wages · Flows DF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profile: single, no children, 100% of the average wage · COUNTRY granularity
- OECD Taxing Wages · Flows DF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
- OCDE Taxing Wages · flux DF_TW_COMP · mesure NPATR · unit PT_WG_EARN_G · profile: single, no children, 100% of the average wage · COUNTRY granularity
- OECD Taxing Wages · flux DF_TW_COMP · mesure NPATR · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
- OCDE Taxing Wages · flux DF_TW_COMP · mesure AV_ITR · unit PT_WG_EARN_G · profile: single, no children, 100% of the average wage · COUNTRY granularity
- OECD Taxing Wages · flux DF_TW_COMP · mesure AV_ITR · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
- OCDE Taxing Wages · flux DF_TW_COMP · mesure AV_R_EMPEE_SSC · unit PT_WG_EARN_G · profile: single, no children, 100% of the average wage · COUNTRY granularity
- OECD Taxing Wages · flux DF_TW_COMP · mesure AV_R_EMPEE_SSC · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
- OCDE Taxing Wages · flux DF_TW_COMP · mesure AV_R_EMPER_SSC · unit PT_WG_EARN_G · profile: single, no children, 100% of the average wage · COUNTRY granularity
- OECD Taxing Wages · flux DF_TW_COMP · mesure AV_R_EMPER_SSC · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profil: single, no children, 100% of the average wageDF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wageDF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profil: single, no children, 100% of the average wageDF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wageDF_TW_COMP · mesure NPATR · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wageDF_TW_COMP · mesure NPATR· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wageDF_TW_COMP · mesure AV_ITR · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wageDF_TW_COMP · mesure AV_ITR· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wageDF_TW_COMP · mesure AV_R_EMPEE_SSC · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wageDF_TW_COMP · mesure AV_R_EMPEE_SSC· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wageDF_TW_COMP · mesure AV_R_EMPER_SSC · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wageDF_TW_COMP · mesure AV_R_EMPER_SSC· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wageCalculations & Sources: the 12 figures on this page, written out
| Figure | Calcul / Rankings | Source and date |
|---|---|---|
| Average tax wedge: single | aucun calcul: L'OCDE ne publie pas AV_TW pour ZAF sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · flux DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profil: single, no children, 100% of the average wage · COUNTRY granularity |
| Average tax wedge: couple 2 ch. | aucun calcul: L'OCDE ne publie pas AV_TW pour ZAF sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · flux DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity |
| Marginal tax wedge (principal earner): single | aucun calcul: L'OCDE ne publie pas MR_TW_PE pour ZAF sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · flux DF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profil: single, no children, 100% of the average wage · COUNTRY granularity |
| Marginal tax wedge (principal earner): couple 2 enf. | aucun calcul: L'OCDE ne publie pas MR_TW_PE pour ZAF sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · flux DF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity |
| Average rate net d'imposition personnelle: célibataire | aucun calcul: L'OCDE ne publie pas NPATR pour ZAF sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · flux DF_TW_COMP · mesure NPATR · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wage · COUNTRY granularity |
| Average rate net d'imposition personnelle: couple 2 enf. | aucun calcul: L'OCDE ne publie pas NPATR pour ZAF sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · flux DF_TW_COMP · mesure NPATR· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity |
| Average income tax rate: single | aucun calcul: L'OCDE ne publie pas AV_ITR pour ZAF sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · flux DF_TW_COMP · mesure AV_ITR · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wage · COUNTRY granularity |
| Average income tax rate: couple 2 enf. | aucun calcul: L'OCDE ne publie pas AV_ITR pour ZAF sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · flux DF_TW_COMP · mesure AV_ITR· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity |
| Social contributions: employee: single | aucun calcul: L'OCDE ne publie pas AV_R_EMPEE_SSC pour ZAF sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · flux DF_TW_COMP · mesure AV_R_EMPEE_SSC · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wage · COUNTRY granularity |
| Social contributions: employee: couple 2 enf. | aucun calcul: L'OCDE ne publie pas AV_R_EMPEE_SSC pour ZAF sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · flux DF_TW_COMP · mesure AV_R_EMPEE_SSC· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity |
| Employer social security contributions: single | aucun calcul: L'OCDE ne publie pas AV_R_EMPER_SSC pour ZAF sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · flux DF_TW_COMP · mesure AV_R_EMPER_SSC · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wage · COUNTRY granularity |
| Social contributions: employeur: couple 2 enf. | aucun calcul: L'OCDE ne publie pas AV_R_EMPER_SSC pour ZAF sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · flux DF_TW_COMP · mesure AV_R_EMPER_SSC· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity |
Fiscal year 2023. Codes OCDE lus de la source. Each column is un Tier distinct. On n'additionne pas la colonne S13 aux autres.
| Line item | Central (S1311) | State / region (S1312) | Local (S1313) | social security (S1314) | Consolidated general government (S13) |
|---|---|---|---|---|---|
Total tax revenue _T | 1.76 T ZAR | 17.2 G ZAR | 63.5 G ZAR | 24.3 G ZAR | 1.86 T ZAR |
Taxes on income, profits and capital gains of individuals and corporations T_1000 | 980.7 G ZAR | 0 ZAR | 0 ZAR | 0 ZAR | 980.7 G ZAR |
Social security contributions (SSC) T_2000 | 0 ZAR | 0 ZAR | not published | 24.3 G ZAR | 24.3 G ZAR |
Taxes on property T_4000 | 19.5 G ZAR | 0 ZAR | 63.5 G ZAR | 0 ZAR | 83.0 G ZAR |
Taxes on goods and services T_5000 | 735.5 G ZAR | 17.2 G ZAR | 0 ZAR | 0 ZAR | 752.7 G ZAR |
Other taxes T_6000 | 4.8 M ZAR | 0 ZAR | 0 ZAR | 0 ZAR | 4.8 M ZAR |
Data-quality signals (abrégé à côté du chiffre; Details here):
- Audited Account or report audited by an independent body.
- API official Series published through an official API or machine feed.
- Document official Figure relu in un document public (PDF, HTML, XLSX).
- Derived Computed here from published figures (formula in the proof).
- Partial Coverage incomplète: some pièces manquent, named ailleurs.
- Retenu Datum existante but non published here (porte de publication).
- Non disponible Attendue mais not connectede ou inaccessible.
- Not published The source or the territory does not publish this value.
- Non applicable The concept does not apply to this scope.
Report a problem with this figure
