Average Income Tax rates comparisons


See how the changes in tax rates affect the various age groups per income level from last year 2017/8 to this year, 2018/19.


Taxpayers below 65:

Taxable income (R)                      
                     
2017/18 rates
(R)                       
Proposed 2018/19 rates (R)                    
Tax change (R)           
  
 
% change
 
Average tax rates
 
Old rates
New rates
               85 000      
              1 665  
                1 233  
  -432    
-25.9%   
2.0% 
1.5% 
               90 000      
              2 565  
                2 133  
  -432    
-16.8%   
2.9% 
2.4% 
             100 000      
              4 365  
                3 933  
  -432    
-9.9%   
4.4% 
3.9% 
             120 000      
              7 965  
                7 533  
  -432    
-5.4%   
6.6% 
6.3% 
             150 000      
            13 365  
              12 933  
  -432    
-3.2%   
8.9% 
8.6% 
             200 000      
            23 174  
              22 265  
  -910    
-3.9%   
11.6% 
11.1% 
             250 000      
            36 174  
              35 265  
  -910    
-2.5%   
14.5% 
14.1% 
             300 000      
            49 347  
              48 265  
  -1 083    
-2.2%   
16.4% 
16.1% 
             400 000      
            80 347  
              78 972  
  -1 375    
-1.7%   
20.1% 
19.7% 
             500 000      
          115 824  
            113 807  
  -2 017    
-1.7%   
23.2% 
22.8% 
             750 000      
          212 490  
            210 473  
  -2 017    
-0.9%   
28.3% 
28.1% 
          1 000 000      
          314 990  
            312 973  
  -2 017    
-0.6%   
31.5% 
31.3% 
          1 500 000      
          519 990  
            517 973  
  -2 017    
-0.4%   
34.7% 
34.5% 
          2 000 000      
          744 990  
            742 973  
  -2 017    
-0.3%   
37.2% 
37.1% 

 

 

Taxpayers aged 65 to 74:

Taxable income
(R)                             
2017/18 rates (R)                   
Proposed 2018/19 rates
(R)                         
Tax change (R)           
  
 
% change
 
Average tax rates
 
Old rates
New rates
             120 000      
                484   
                         
  -484    
-100.0%   
0.4% 
0.0% 
             150 000      
             5 884   
                5 220  
  -664    
-11.3%   
3.9% 
3.5% 
             200 000      
           15 693   
              14 552  
  -1 142    
-7.3%   
7.8% 
7.3% 
             250 000      
           28 693   
              27 552  
  -1 142    
-4.0%   
11.5% 
11.0% 
             300 000      
           41 866   
              40 552  
  -1 314    
-3.1%   
14.0% 
13.5% 
             400 000      
           72 866   
              71 259  
  -1 607    
-2.2%   
18.2% 
17.8% 
             500 000      
         108 343   
            106 094  
  -2 249    
-2.1%   
21.7% 
21.2% 
             750 000      
         205 009   
            202 760  
  -2 249    
-1.1%   
27.3% 
27.0% 
          1 000 000      
         307 509   
            305 260  
  -2 249    
-0.7%   
30.8% 
30.5% 
          1 500 000      
         512 509   
            510 260  
  -2 249    
-0.4%   
34.2% 
34.0% 
          2 000 000      
         737 509   
            735 260  
  -2 249    
-0.3%   
36.9% 
36.8% 

 

 

Taxpayers aged 75 and over:

Taxable income
(R)                     
2017/18 rates
(R)             
Proposed 2018/19 rates
(R)                
Tax change (R)
  
 
% change
 
Average tax rates
 
Old rates
New rates
             150 000      
              3 393  
                2 646  
  -747    
-22.0%   
2.3% 
1.8% 
             200 000      
            13 203  
              11 978  
  -1 225    
-9.3%   
6.6% 
6.0% 
             250 000      
            26 203  
              24 978  
  -1 225    
-4.7%   
10.5% 
10.0% 
             300 000      
            39 376  
              37 978  
  -1 398    
-3.5%   
13.1% 
12.7% 
             400 000      
            70 376  
              68 685  
  -1 690    
-2.4%   
17.6% 
17.2% 
             500 000      
          105 853  
            103 520  
  -2 332    
-2.2%   
21.2% 
20.7% 
             750 000      
          202 518  
            200 186  
  -2 332    
-1.2%   
27.0% 
26.7% 
          1 000 000      
          305 018  
            302 686  
  -2 332    
-0.8%   
30.5% 
30.3% 
          1 500 000      
          510 018  
            507 686  
  -2 332    
-0.5%   
34.0% 
33.8% 
          2 000 000      
          735 018  
            732 686  
  -2 332    
-0.3%   
36.8% 
36.6% 


Source: National Treasury 


Last Updated: 23/02/2018 3:16 PM     print this page
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