Individual Tax Rate Tables




RATES OF TAX FOR INDIVIDUALS

 2023 tax year (1 March 2022 - 28 February 2023) - see changes from last year

Taxable income (R) ​Rates of tax (R)
1 – 226 000 18% of taxable income
226 001 – 353 100 40 680 + 26% of taxable income above 226 000
353 101 – 488 700 73 726 + 31% of taxable income above 353 100
488 701 – 641 400 115 762 + 36% of taxable income above 488 700
641 401 – 817 600 170 734 + 39% of taxable income above 641 400
817 601 – 1 731 600 239 452 + 41% of taxable income above 817 600
1 731 601 and above 614 192 + 45% of taxable income above 1 731 600

 

2022 tax year (1 March 2021 - 28 February 2022) - see changes from last year

​Taxable income (R) ​Rates of tax (R)
1 – 216 200 18% of taxable income
216 200 – 337 800 38 916 + 26% of taxable income above 216 200
337 801 – 467 500 70 532 + 31% of taxable income above 337 800
467 501 – 613 600 110 739 + 36% of taxable income above 467 500
613 601 – 782 200 163 335 + 39% of taxable income above 613 600
782 201 – 1 656 600 229 089 + 41% of taxable income above 782 200
1 656 601 and above 587 593 + 45% of taxable income above 1 656 600

 

2021 tax year (1 March 2020 - 28 February 2021) - see changes from last year

​Taxable income (R) ​Rates of tax (R)
1 – 205 900 18% of taxable income
205 901 – 321 600 37 062 + 26% of taxable income above 205 900
321 601 – 445 100 67 144 + 31% of taxable income above 321 600
445 101 – 584 200 105 429 + 36% of taxable income above 445 100
584 201 – 744 800 155 505 + 39% of taxable income above 584 200
744 801 – 1 577 300 218 139 + 41% of taxable income above 744 800
1 577 301 and above 559 464 + 45% of taxable income above 1 577 300


2020 tax year (1 March 2019 - 29 February 2020) -
no changes from last year

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



2019 tax year (1 March 2018 - 28 February 2019) - 
see changes from last year

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
 
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

 

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

 

Tax Rebates

    Tax Year
Tax Rebate 2023 2022 2021 2020 2019 2018 2017
Primary R16 425 R 15 714 R 14 958 R 14 220 R 14 067 R 13 635 R 13 500
Secondary (65 and older) R9 000 R 8 613 R 8 199 R 7 794 R 7 713 R 7 479 R 7 407
Tertiary (75 and older) R2 997 R 2 871 R 2 736 R 2 601 R 2 574 R 2 493 R 2 466

 

Tax Thresholds

    Tax Year

Person                              

 2023    2022 2021 2020 2019 2018 2017
Under 65 R91 250 R 87 300 R 83 100 R 79 000 R 78 150 R 75 750 R 75 000
65 an older R141 250 R 135 150 R 128 650 R 122 300 R 121 000 R 117 300 R 116 150
75 and older R157 900 R 151 100 R 143 850 R 136 750 R 135 300 R 131 150 R 129 850

 



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