SA Budget 2025 – 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.

2025 tax year (1 March 2024 to 28 February 2025)

​Taxable income (R) ​Rates of tax (R)
1 – 237 100 18% of taxable income
237 101 – 370 500 42 678 + 26% of taxable income above 237 100
370 501 – 512 800 77 362 + 31% of taxable income above 370 500
512 801 – 673 000 121 475 + 36% of taxable income above 512 800
673 001 – 857 900 179 147 + 39% of taxable income above 673 000
857 901 – 1 817 000 251 258 + 41% of taxable income above 857 900
1 817 001 and above 644 489 + 45% of taxable income above 1 817 000

Tax Rebates

21 February 2024 Budget Speech No changes from last year

Tax Rebate​​ ​​ ​Tax Year​ ​ ​ ​ ​
2025 2024 2023
​Primary R17 235 R17 235 ​R16 425
​Secondary (65 and older) R9 444 R9 444 ​R9 000
​Tertiary (75 and older) R3 145 R3 145 ​R2 997