Income Tax Tables 2012
1 March 2011 – 28 February 2012
Taxable Income |
Tax Rate |
R 0 – R 150 000 |
18% |
R 150 001 – R 235 000 |
R 27 000 + (25% of amount above R 150 000) |
R 235 001 – R 325 000 |
R 48 250 + (30% of amount above R 235 000) |
R 325 001 – R 455 000 |
R 75 250 + (35% of amount above R 325 000) |
R 455 001 – R 580 000 |
R 120 750 + (38% of amount above R 455 000) |
R 580 001 and above |
R 168 250 + (40% of amount above R 580 000) |
Primary Rebate |
R 10 755 |
Secondary Rebate (Persons 65 and older) |
R 6 012 |
Tertiary Rebate (Persons 75 and older) |
R 2 000 |
Car Allowance Fixed Cost
Value of Vehicle |
Fixed Cost |
Fuel Cost |
Maintenance Cost |
0 – 60 000 |
19 492 |
64.6 |
26.4 |
60 001 – 120 000 |
38 726 |
68.0 |
29.2 |
120 001 – 180 000 |
52 594 |
71.3 |
31.9 |
180 001 – 240 000 |
66 440 |
77.7 |
35.0 |
240 001 – 300 000 |
79 185 |
87.0 |
44.7 |
300 001 – 360 000 |
91 873 |
93.9 |
54.2 |
360 001 – 420 000 |
105 809 |
100.9 |
65.8 |
420 001 – 480 000 |
119 683 |
113.1 |
67.6 |
exceeding 480 000 |
119 683 |
113.1 |
67.6 |