RATES OF TAX FOR INDIVIDUALS

 2023 tax year (1 March 2022 – 28 February 2023) – see changes from last year

​Taxable income (R)	​Rates of tax (R)
1 – 226 000	18% of taxable income
226 001 – 353 100	40 680 + 26% of taxable income above 226 000
353 101 – 488 700	73 726 + 31% of taxable income above 353 100
488 701 – 641 400	115 762 + 36% of taxable income above 488 700
641 401 – 817 600	170 734 + 39% of taxable income above 641 400
817 601 – 1 731 600	239 452 + 41% of taxable income above 817 600
1 731 601 and above	614 192 + 45% of taxable income above 1 731 600

 

​Taxable income (R)	​Rates of tax (R)
1 – 216 200	18% of taxable income
216 200 – 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

 

​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 last year

Taxable income (R)	Rates of tax (R)
0 – 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) – see changes from last year

Taxable income (R)	Rates of tax (R)
0 – 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)
0 – 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

 

Tax Rebates

		Tax Year
Tax Rebate	2023	2022	2021	2020	2019	2018	2017
Primary	R16 425	R 15 714	R 14 958	R 14 220	R 14 067	R 13 635	R 13 500
Secondary (65 and older)	R9 000	R 8 613	R 8 199	R 7 794	R 7 713	R 7 479	R 7 407
Tertiary (75 and older)	R2 997	R 2 871	R 2 736	R 2 601	R 2 574	R 2 493	R 2 466

 

Tax Thresholds

		Tax Year
Person	2023	2022	2021	2020	2019	2018	2017
Under 65	R91 250	R 87 300	R 83 100	R 79 000	R 78 150	R 75 750	R 75 000
65 an older	R141 250	R 135 150	R 128 650	R 122 300	R 121 000	R 117 300	R 116 150
75 and older	R157 900	R 151 100	R 143 850	R 136 750	R 135 300	R 131 150	R 129 850