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Rates of Tax for Individuals

On this page you will see Individuals’ tax table, as well as the Tax Rebates and Tax Thresholds – scroll down.

 

2022 tax year (1 March 2021 – 28 February 2022)

– See the changes from the previous year

​Taxable income (R)​Rates of tax (R)
1 – 216 20018% of taxable income
216 201 – 337 80038 916 + 26% of taxable income above 216 200
337 801 – 467 50070 532 + 31% of taxable income above 337 800
467 501 – 613 600110 739 + 36% of taxable income above 467 500
613 601 – 782 200163 335 + 39% of taxable income above 613 600
782 201 – 1 656 600229 089  + 41% of taxable income above 782 200
1 656 601 and above587 593 + 45% of taxable income above 1 656 600
 
 
 

2021 tax year (1 March 2020 – 28 February 2021)

– See the changes from the previous year

​Taxable income (R)​Rates of tax (R)
1 – 205 90018% of taxable income
205 901 – 321 60037 062 + 26% of taxable income above 205 900
321 601 – 445 10067 144 + 31% of taxable income above 321 600
445 101 – 584 200105 429 + 36% of taxable income above 445 100
584 201 – 744 800155 505 + 39% of taxable income above 584 200
744 801 – 1 577 300218 139 + 41% of taxable income above 744 800
1 577 301 and above559 464 + 45% of taxable income above 1 577 300
 


2020 tax year (1 March 2019 – 29 February 2020)

No changes from the previous year

​Taxable income (R)​Rates of tax (R)
1 – 195 85018% of taxable income
195 851 – 305 85035 253 + 26% of taxable income above 195 850
305 851 – 423 30063 853 + 31% of taxable income above 305 850
423 301 – 555 600100 263 + 36% of taxable income above 423 300
555 601 – 708 310147 891 + 39% of taxable income above 555 600
708 311 – 1 500 000207 448 + 41% of taxable income above 708 310
1 500 001 and above532 041 + 45% of taxable income above 1 500 000

 

2019 tax year (1 March 2018 – 28 February 2019)

​Taxable income (R)​Rates of tax (R)
1 – 195 85018% of taxable income
195 851 – 305 85035 253 + 26% of taxable income above 195 850
305 851 – 423 30063 853 + 31% of taxable income above 305 850
423 301 – 555 600100 263 + 36% of taxable income above 423 300
555 601 – 708 310147 891 + 39% of taxable income above 555 600
708 311 – 1 500 000207 448 + 41% of taxable income above 708 310
1 500 001 and above532 041 + 45% of taxable income above 1 500 000
 

2018 tax year (1 March 2017 – 28 February 2018)

 
​Taxable income (R)​Rates of tax (R)
1 – 189 88018% of taxable income
189 881 – 296 54034 178 + 26% of taxable income above 189 880
296 541 – 410 46061 910 + 31% of taxable income above 296 540
410 461 – 555 60097 225 + 36% of taxable income above 410 460
555 601 – 708 310149 475 + 39% of taxable income above 555 600
708 311 – 1 500 000209 032 + 41% of taxable income above 708 310
​1 500 001 and above​533 625 + 45% of taxable income above 1 500 000

 

2017 tax year (1 March 2016 – 28 February 2017)

​Taxable income (R)​Rates of tax (R)
1 – 188 00018% of taxable income
188 001 – 293 60033 840 + 26% of taxable income above 188 000
293 601 – 406 40061 296 + 31% of taxable income above 293 600
406 401 – 550 10096 264 + 36% of taxable income above 406 400
550 101 – 701 300147 996 + 39% of taxable income above 550 100
701 301 and above206 964 + 41% of taxable income above 701 300

 

2016 tax year (1 March 2015 – 29 February 2016)

​Taxable income (R)​Rates of tax (R)
​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)

​Taxable income (R)​Rates of tax (R)
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)

Taxable income (R)​​Rates of tax (R)
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

Tax Rebate​​​ ​Tax Year​ ​ ​ ​ ​
 20222021​20202019​2018

2017

​2016    ​2015
​Primary​R15 714​R14 958​R14 220R14 067​R13 635​R13 500​R13 257​R12 726
​Secondary (65 and older)​R8 613​R8 199R7 794​R7 713​R7 479​R7 407​R7 407​R7 110
​Tertiary (75 and older)​R2 871​R2 736​R2 601​R2 574​R2 493​R2 466​R2 466​R2 367

 

Tax Thresholds

– See changes from previous year

            Age                     Tax Year​ ​ ​ ​ ​
 2022202120202019​20182017​2016​ 2015    
Under 65​R87 300​R83 100​R79 000​R78 150​R75 750​R75 000​R73 650​R70 700
​65 an older​R135 150​R128 650R​122 300​R121 000​R117 300​R116 150​R114 800​R110 200
​75 and older​R151 100​R143 850​R136 750​R135 300​R131 150​R129 850​R128 500​R123 350

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