rates of tax for individuals
2020 tax year (1 March 2019 - 29 February 2020) - No changes from the previous year
| 1 – 195 850 |
18% of taxable income |
| 195 851 – 305 850 |
35 253 + 26% of taxable income above 195 850 |
| 305 851 – 423 300 |
63 853 + 31% of taxable income above 305 850 |
| 423 301 – 555 600 |
100 263 + 36% of taxable income above 423 300 |
| 555 601 – 708 310 |
147 891 + 39% of taxable income above 555 600 |
| 708 311 – 1 500 000 |
207 448 + 41% of taxable income above 708 310 |
2019 tax year (1 March 2018 - 28 February 2019)
| 1 – 195 850 |
18% of taxable income |
| 195 851 – 305 850 |
35 253 + 26% of taxable income above 195 850 |
| 305 851 – 423 300 |
63 853 + 31% of taxable income above 305 850 |
| 423 301 – 555 600 |
100 263 + 36% of taxable income above 423 300 |
| 555 601 – 708 310 |
147 891 + 39% of taxable income above 555 600 |
| 708 311 – 1 500 000 |
207 448 + 41% of taxable income above 708 310 |
2018 tax year (1 March 2017 - 28 February 2018)
| 1 – 189 880 |
18% of taxable income |
| 189 881 – 296 540 |
34 178 + 26% of taxable income above 189 880 |
| 296 541 – 410 460 |
61 910 + 31% of taxable income above 296 540 |
| 410 461 – 555 600 |
97 225 + 36% of taxable income above 410 460 |
| 555 601 – 708 310 |
149 475 + 39% of taxable income above 555 600 |
| 708 311 – 1 500 000 |
209 032 + 41% of taxable income above 708 310 |
2017 tax year (1 March 2016 - 28 February 2017)
| 1 – 188 000 |
18% of taxable income |
| 188 001 – 293 600 |
33 840 + 26% of taxable income above 188 000 |
| 293 601 – 406 400 |
61 296 + 31% of taxable income above 293 600 |
| 406 401 – 550 100 |
96 264 + 36% of taxable income above 406 400 |
| 550 101 – 701 300 |
147 996 + 39% of taxable income above 550 100 |
| 701 301 and above |
206 964 + 41% of taxable income above 701 300 |
2016 tax year (1 March 2015 - 29 February 2016)
| 1 - 181 900 |
18% of each R1 |
| 181 901 - 284 100 |
32 742 + 26% of the amount above 181 900 |
| 284 101 - 393 200 |
59 314 + 31% of the amount above 284 100 |
| 393 201 - 550 100 |
93 135 + 36% of the amount above 393 200 |
| 550 101 - 701 300 |
149 619 + 39% of the amount above 550 100 |
| 701 301 and above |
208 587 + 41% of the amount above 701 300 |
2015 tax year (1 March 2014 - 28 February 2015)
| 1 - 174 550 |
18% of each R1 |
| 174 551 - 272 700 |
31 419 + 25% of the amount above 174 550 |
| 272 701 - 377 450 |
55 957 +30% of the amount above 272 700 |
| 377 451 - 528 000 |
87 382 + 35% of the amount above 377 450 |
| 528 001 - 673 100 |
140 074 +38% of the amount above 528 000 |
| 673 101 and above |
195 212 + 40% of the amount above 673 100 |
2014 tax year (1 March 2013 - 28 February 2014)
| 1 - 165 600 |
18% of each R1 |
| 165 601 - 258 750 |
29 808 + 25% of the amount above 165 600 |
| 258 751 - 358 110 |
53 096 + 30% of the amount above 258 750 |
| 358 111 - 500 940 |
82 904 + 35% of the amount above 358 110 |
| 500 941 - 638 600 |
132 894 +38% of the amount above 500 940 |
| 638 601 and above |
185 205 + 40% of the amount above 638 600 |
Tax Rebates - see changes from previous year
|
2020 |
2019 |
2018 |
2017 |
2016 |
2015 |
|---|
| Primary |
R14 220 |
R14 067 |
R13 635 |
R13 500 |
R13 257 |
R12 726 |
| Secondary (65 and older) |
R7 794 |
R7 713 |
R7 479 |
R7 407 |
R7 407 |
R7 110 |
| Tertiary (75 and older) |
R2 601 |
R2 574 |
R2 493 |
R2 466 |
R2 466 |
R2 367 |
Tax Thresholds - see changes from previous year
|
2020 |
2019 |
2018 |
2017 |
2016 |
2015 |
|---|
| Under 65 |
R79 000 |
R78 150 |
R75 750 |
R75 000 |
R73 650 |
R70 700 |
| 65 an older |
R122 300 |
R121 000 |
R117 300 |
R116 150 |
R114 800 |
R110 200 |
| 75 and older |
R136 750 |
R135 300 |
R131 150 |
R129 850 |
R128 500 |
R123 350 |