12 March 2025 – In his Budget Speech this afternoon, the Minister of Finance announced that the personal income tax brackets and medical tax credits will remain unchanged. Employees’ tax (PAYE) deduction tables, effective from 1 March 2025, are nevertheless prescribed in accordance with paragraphs 9(1) and 9(2) of the Fourth Schedule to the Income Tax Act.
Guides on employees’ tax have been published to assist employers in meeting their tax obligations:
- PAYE-GEN-01-G01 – Guide for Employers in respect of Tax Deduction Tables
- PAYE-GEN-01-G02 – Guide for Employers in respect of Fringe Benefits
- PAYE-GEN-01-G03 – Guide for Employers in respect of Allowances
- PAYE-GEN-01-G20 – Guide for Employers in respect of Employees’ Tax for 2026
Annexures:
- PAYE-GEN-01-G01-A01 – Weekly tax deduction tables
- PAYE-GEN-01-G01-A02 – Fortnightly tax deduction tables
- PAYE-GEN-01-G01-A03 – Monthly tax deduction tables
- PAYE-GEN-01-G01-A04 – Yearly tax deduction tables
- PAYE-GEN-01-G03-A01 – Rate per Kilometre Schedule
See more information on the Budget webpage.
