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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 – 216 200 18% of taxable income
216 201 – 337 800 38 916 + 26% of taxable income above 216 200
337 801 – 467 500 70 532 + 31% of taxable income above 337 800
467 501 – 613 600 110 739 + 36% of taxable income above 467 500
613 601 – 782 200 163 335 + 39% of taxable income above 613 600
782 201 – 1 656 600 229 089  + 41% of taxable income above 782 200
1 656 601 and above 587 593 + 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 – 205 900 18% of taxable income
205 901 – 321 600 37 062 + 26% of taxable income above 205 900
321 601 – 445 100 67 144 + 31% of taxable income above 321 600
445 101 – 584 200 105 429 + 36% of taxable income above 445 100
584 201 – 744 800 155 505 + 39% of taxable income above 584 200
744 801 – 1 577 300 218 139 + 41% of taxable income above 744 800
1 577 301 and above 559 464 + 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 – 195 850 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
1 500 001 and above 532 041 + 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 – 195 850 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
1 500 001 and above 532 041 + 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 – 189 880 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
​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 – 188 000 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)

​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​ ​ ​ ​ ​
  2022 2021​ 2020 2019 ​2018

2017

​2016     ​2015
​Primary ​R15 714 ​R14 958 ​R14 220 R14 067 ​R13 635 ​R13 500 ​R13 257 ​R12 726
​Secondary (65 and older) ​R8 613 ​R8 199 R7 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​ ​ ​ ​ ​

                          

2022 2021 2020 2019 ​2018 2017 ​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 650 R​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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