rates of tax for individuals

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

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

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

Tax Rebate??	?	? ? Tax Year? ? ? ? ?
	?2019	?2018	2017	?2016	?2015
?Primary	R14 067	?R13 635	?R13 500	?R13 257	?R12 726
?Secondary (65 and older)	?R7 713	?R7 479	?R7 407	?R7 407	?R7 110
?Tertiary (75 and older)	?R2 574	?R2 493	?R2 466	?R2 466	?R2 367

 

Tax Thresholds

?	? ? ? Tax Year? ? ? ? ?
Person	?2019	?2018	?2017	?2016	?  2015
Under 65	?R78 150	?R75 750	?R75 000	?R73 650	?R70 700
?65 an older	?R121 000	?R117 300	?R116 150	?R114 800	?R110 200
?75 and older	?R135 300	?R131 150	?R129 850	?R128 500	?R123 350