Tax rates for Individuals and Trusts Income tax rates: Natural persons (that's you) and special trusts.
2013 tax year: 1 March 2013 - 28 Feb 2014.
Individuals and Special Trusts:
R0 - R165 600
18% of each R1
R165 601 - R258 750
R29 808 + 25% of the amount above R165 600
R258 751 - R358 110
R53 096 + 30% of the amount above R258 750
R358 111 - R500 940
R82 904 + 35% of the amount above R358 110
R500 941 - R638 600
R132 894 + 38% of the amount above R500 940
R185 205 + 40% of the amount above R638 000
Trusts other than special trusts:
Rate of Tax 40% Tax thresholds for natural persons: If you earn below these amounts then you do not have to pay tax, though if you submit a tax return you may be eligible for a refund from other sources.
Below 65 years of age
Aged 65 and below 75
Aged 75 and over
Tax rebates A tax rebate is a portion of the tax you owe that SARS actually gives back, but in reality the amount is taken off the tax owing.
Primary - All natural persons
Secondary - Persons aged 65 and below 75
Secondary - Persons aged 75 above
Car Allowance Fixed Cost If you receive a travel allowance or a have the right to use a company car, the following table is used to determine the claim you can make against the allowance.