Marriage changes many things, your home, your routines, and in some cases, even your taxes. If you’re planning to get married, recently tied the knot, or trying to figure out how SARS treats different marriages, this guide will help you understand what actually matters.
Below are the most common questions South Africans ask about tax and marriage, explained in a simple, practical way.
1. Does marriage affect how I’m taxed?
For most couples, no your tax remains personal. South Africa uses an individual tax system, meaning each partner files their own tax return, calculates their own taxable income, and pays their own tax.
Example:
If you earn R300,000 per year and your spouse earns R600,000, SARS doesn’t combine the income into “R900,000 household income.” You are taxed separately based on your own earnings.
The only time marriage affects taxation is where income can’t be clearly assigned to one partner, or in special marital property systems (more below).
2. Which marriage type affects tax the most?
South Africa recognises different marital property systems, and only one of them truly affects tax calculations:
Marriage in Community of Property
Here, both spouses share assets and liabilities equally. Because of this shared estate, SARS treats certain income types as joint income.
This mainly applies to:
- Interest earned from joint investments
- Rental income from jointly owned property
- Some capital gains
Example:
If a jointly owned property earns R100,000 rental income in a year, SARS splits it:
- You declare R50,000
- Your spouse declares R50,000
Marriage Out of Community of Property (with or without accrual)
This is the most common system today. Each spouse keeps separate estates, both before and during the marriage.
In this case, your tax is 100% separate, including investment and rental income. The “accrual” part affects estate value at divorce or death—not your annual tax.
3. Does marriage change my tax bracket?
No. SARS does not give couples a joint tax bracket. Each partner is assessed independently.
Your bracket is based on:
- Your own income
- Your age
- Your deductions
Marriage does not add benefits or penalties.
4. How does marriage impact medical aid tax credits?
Medical tax credits depend on how the medical aid is structured—not your marital status.
Here’s how it works:
- If your spouse is on your medical aid, you claim the credit for both of you.
- If each partner has separate medical aids, each claims their own credits.
Example:
If you pay for a medical aid that covers you, your spouse, and one child, you claim for three dependants.
5. If only one spouse works, how does tax work?
Even in a marriage in community of property, employment income is treated separately.
If you work and your spouse doesn’t:
- You pay tax on your salary.
- They have no income to declare (unless they have passive or investment earnings).
There are no “joint” tax benefits for single-income households.
6. Do spousal support payments affect tax?
If you pay maintenance/alimony to a former spouse (not your current spouse):
- It is not tax deductible for you.
- The receiver does not need to pay tax on it.
South Africa removed the old rules where maintenance was taxable—so this is now straightforward.
7. Do I pay tax when I transfer assets to my spouse?
Good news: SARS provides spousal relief for certain asset transfers.
Transfers between legally married spouses usually qualify for rollover relief for:
- Capital Gains Tax
- Donations Tax
This means you can transfer assets without immediate tax consequences.
Important:
This relief only applies to legal spouses, not life partners, unless the partnership is officially recognised under the law.
8. Do life partners get the same tax treatment as married couples?
Yes, in most cases, SARS treats a long-term life partnership similar to a marriage, especially for:
- Medical credits
- Fringe benefits
- Travel allowances
- Spousal relief on certain taxes
However, property system rules (like community of property) do not automatically apply unless legally registered.
9. Does marriage affect Capital Gains Tax (CGT)?
Marriage itself doesn’t affect CGT, but transactions between spouses do.
You don’t pay CGT when transferring assets to your spouse because rollover relief applies. The receiving spouse simply “inherits” the base cost.
This becomes useful when planning:
- Property transfers
- Trust distributions
- Investment reallocations
10. Should married couples file tax returns together?
No. South Africa doesn’t offer a joint return option.
Each spouse must:
- File their own ITR12
- Declare their own income
- Include 50% of shared passive income if married in community of property
That’s the only overlap.
11. What about estate planning and marriage?
This is where marriage makes a big difference.
Here’s what changes:
✔ Spouses do not pay estate duty on assets inherited from each other
This can save a family a significant amount.
✔ Retirement benefits
Spouses get priority when pension or provident fund benefits are paid out.
✔ Accrual system
If married out of community with accrual, the spouse with the larger estate must compensate the other at death or divorce.
These aren’t annual tax issues, but they matter long term.
12. Can marriage help reduce overall household tax?
Indirectly, yes. Marriage doesn’t change your bracket, but you can plan tax better as a couple.
Examples:
Separate investments
If one spouse has a lower income, keeping certain investments under their name may reduce the effective tax on interest.
Capital Gains Tax
Transferring assets between spouses can shift CGT events to the partner with a lower tax rate.
Retirement contributions
Each spouse gets their own deduction limits.
None of these require joint filing—they simply make use of individual tax rules in smart ways.
Final Thoughts
Tax in South Africa doesn’t become complicated the moment you get married. The key is understanding whether your marriage affects ownership of assets and how SARS views different income types.
If you’re unsure which rules apply to your specific marriage contract, it’s worth asking your attorney or tax practitioner to explain the financial implications in plain language, before you sign anything.
Marriage changes your life, but your tax shouldn’t be a mystery.
