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SARS Tax Tables for 2014

Posted 4 July 2013

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:

Taxable Income Taxable rates
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
R638 601+ 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.
  2013 2014
Below 65 years of age R63 556 R67 111
Aged 65 and below 75 R99 056 R104 611
Aged 75 and over R110 889 R117 111

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.
  2014
Primary - All natural persons R12 080
Secondary - Persons aged 65 and below 75 R6 750
Secondary - Persons aged 75 above R2 250

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.
Value of Vehicle Fixed Cost (R / annum)
Fuel Cost
Maintenance Cost
0 - 60 000 R19 310 81.4 c/km 26.2 c/km
60 001 - 120 000 R38 333 86.1 c/km 29.5 c/km
120 001 - 180 000 R52 033 90.8 c/km 32.8 c/km
180 001 - 240 000 R65 667 98.7 c/km 39.4 c/km
240 001 - 300 000 R78 192 113.6 c/km 46.3 c/km
300 001 - 360 000 R90 668 130.3 c/km 54.4 c/km
360 001 - 420 000 R104 374 134.7 c/km 67.7 c/km
420 001 - 480 000 R118 078 147.7 c/km 70.5 c/km
exceeding 480 000 R118 078 147.7 c/km 70.5 c/km


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