Why must I register for Income Tax?

If your earnings for a given tax year are above the tax threshold, you are obliged by law to register for income tax.
You must register for income tax, if you are an individual:

• R70 700 if you are younger than 65 years.
• If you are 65 years of age or older, the tax threshold (i.e. the amount above which income tax becomes payable) increases to R110 200.
• For taxpayers aged 75 years and older, this threshold is R123 350.
  

For the 2014 year of assessment (1 March 2013 - 28 February 2014)

• R67 111 if you are younger than 65 years.
• If you are 65 years of age or older, the tax threshold (i.e. the amount above which income tax becomes payable) increases to R104 611.

• For taxpayers aged 75 years and older, this threshold is R117 111.

See more tax rates.