Quick Summary. South Africa is a parliamentary democracy with three branches sharing Constitutional authority: the executive, judiciary, and parliament branches. Its blended legal system combines Roman-Dutch civil law, English common law, and customary law. Under South African law, there are three levels of governmental authority: National; Provincial; and Local government.
Beginning in 2001, South Africa moved from a source-based income tax system to a residence-based income tax system. Residents are taxed on their worldwide income. Non-residents are taxed on their South African sourced income. The same rates apply to both residents and non-residents.
Recent Comments