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 | R122 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 |
- SARS Rates of Tax for Individuals – 2023 tax year (1 March 2022 – 28 February 2023)
- SARS Rates of Tax for Individuals – 2024 tax year (1 March 2023 – 28 February 2024)
- SARS Rates of Tax for Individuals – 2025 tax year (1 March 2024 – 28 February 2025)
- SARS Rates of Tax for Individuals – 2026 tax year (1 March 2025 – 28 February 2026)
- SARS Rates of Tax for Individuals – 2027 tax year (1 March 2026 – 28 February 2027)
- SARS Rates of Tax for Individuals – 2028 tax year (1 March 2027 – 28 February 2028)