2019/2020 Income Tax: Individuals
| Tax rates (2019 tax year: 1 March 2019 - 28 February 2020) | |
|---|---|
| Taxable Income (R) | Rates of Tax (R) |
| 0 - 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 |
| Tax rebates | |
|---|---|
| Rebates | R |
| Primary | 14 220 |
| Secondary (persons 65 and older) | 7 794 |
| Tertiary (persons 75 and older) | 2 601 |
| Tax Thresholds | |
| Age | Tax Threshold (R) |
| Under 65 | 79 000 |
| 65 and older | 122 300 |
| 75 and older | 136 750 |
2018/2019 Income Tax: Individuals
| Tax rates (2019 tax year: 1 March 2018 - 28 February 2019) | |
|---|---|
| Taxable Income (R) | Rates of Tax (R) |
| 0 - 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 |
| Tax rebates | |
|---|---|
| Rebates | R |
| Primary | 14 067 |
| Secondary (persons 65 and older) | 7 713 |
| Tertiary (persons 75 and older) | 2 574 |
| Tax Thresholds | |
| Age | Tax Threshold (R) |
| Under 65 | 78 150 |
| 65 and older | 121 000 |
| 75 and older | 135 300 |
2017/2018 Income Tax: Individuals
| Tax rates (2018 tax year: 1 March 2017 - 28 February 2018) | |
|---|---|
| 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 |
| Tax rebates | |
|---|---|
| Rebates | R |
| Primary | 13 635 |
| Secondary (persons 65 and older) | 7 479 |
| Tertiary (persons 75 and older) | 2 493 |
| Tax Thresholds | |
| Age | Tax Threshold (R) |
| Below age 65 | 75 750 |
| Age 65 to below 75 | 117 300 |
| Age 75 and over | 131 150 |
Page last updated: 8 March 2019