South African Tax Tables – rates of tax for individuals

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

 

2013 tax year (1 March 2012 – 28 February 2013)

​Taxable income (R) ​Rates of tax (R)
​0 – 160 000 ​18% of each R1
​160 001 – 250 000 ​28 800 + 25% of the amount above 160 000
​250 001 – 346 000 ​51 300 + 30% of the amount above 250 000
​346 001 – 484 000 ​80 100 + 35% of the amount above 346 000
​484 001 – 617 000 ​128 400 + 38% of the amount above 484 000
​617 001 and above ​178 940 + 40% of the amount above 617 000

 

Tax Rebates

Tax Rebate​​ ​ Tax Year​ ​ ​ ​ ​
​       2017 ​2016 ​2015 ​2014 ​2013
​Primary ​R13 500 ​R13 257 ​R12 726 ​R12 080 ​R11 440
​Secondary (65 and older) ​R7 407 ​R7 407 ​R7 110 ​R6 750 ​R6 390
​Tertiary (75 and older) ​R2 466 ​R2 466 ​R2 367 ​R2 250 ​R2 130

 

Tax Thresholds

​ Tax Year​ ​ ​ ​ ​
Person 2017 ​2016 ​2015 ​2014 ​2013
Under 65 ​R75 000 ​R73 650 ​R70 700 ​R67 111 ​R63 556
​65 an older ​R116 150 ​R114 800 ​R110 200 ​R104 611 ​R99 056
​75 and older ​R129 850 ​R128 500 ​R123 350 ​R117 111 ​R110 889

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