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Individuals Tax Tables

Individuals

2023 tax year (1 March 2022 – 28 February 2023)

23 February 2022 – See the changes from the previous year:
​Taxable income (R)Rates of tax (R)
1 – 226 00018% of taxable income
226 001 – 353 10040 680 + 26% of taxable income above 226 000
353 101 – 488 70073 726 + 31% of taxable income above 353 100
488 701– 641 400115 762 + 36% of taxable income above 488 700
641 401 – 817 600170 734 + 39% of taxable income above 641 400
817 601 – 1 731 600239 452 + 41% of taxable income above 817 600
1 731 601 and above614 192 + 45% of taxable income above 1 731 600

2022 tax year (1 March 2021 – 28 February 2022)

See the changes from the previous year:
​Taxable income (R)Rates of tax (R)
1 – 216 20018% of taxable income
216 201 – 337 80038 916 + 26% of taxable income above 216 200
337 801 – 467 50070 532 + 31% of taxable income above 337 800
467 501 – 613 600110 739 + 36% of taxable income above 467 500
613 601 – 782 200163 335 + 39% of taxable income above 613 600
782 201 – 1 656 600229 089 + 41% of taxable income above 782 200
1 656 601 and above587 593 + 45% of taxable income above 1 656 600

2021 tax year (1 March 2020 – 28 February 2021)

See the changes from the previous year:
Taxable income (R)​Rates of tax (R)
1 – 205 90018% of taxable income
205 901 – 321 60037 062 + 26% of taxable income above 205 900
321 601 – 445 10067 144 + 31% of taxable income above 321 600
445 101 – 584 200105 429 + 36% of taxable income above 445 100
584 201 – 744 800155 505 + 39% of taxable income above 584 200
744 801 – 1 577 300218 139 + 41% of taxable income above 744 800
1 577 301 and above559 464 + 45% of taxable income above 1 577 300

2020 tax year (1 March 2019 – 29 February 2020)

No changes from the previous year:
​Taxable income (R)​Rates of tax (R)
1 – 195 85018% of taxable income
195 851 – 305 85035 253 + 26% of taxable income above 195 850
305 851 – 423 30063 853 + 31% of taxable income above 305 850
423 301 – 555 600100 263 + 36% of taxable income above 423 300
555 601 – 708 310147 891 + 39% of taxable income above 555 600
708 311 – 1 500 000207 448 + 41% of taxable income above 708 310
1 500 001 and above532 041 + 45% of taxable income above 1 500 000

2019 tax year (1 March 2018 – 28 February 2019)

​Taxable income (R)Rates of tax (R)
1 – 195 85018% of taxable income
195 851 – 305 85035 253 + 26% of taxable income above 195 850
305 851 – 423 30063 853 + 31% of taxable income above 305 850
423 301 – 555 600100 263 + 36% of taxable income above 423 300
555 601 – 708 310147 891 + 39% of taxable income above 555 600
708 311 – 1 500 000207 448 + 41% of taxable income above 708 310
1 500 001 and above532 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)
1 – 189 88018% of taxable income
189 881 – 296 54034 178 + 26% of taxable income above 189 880
296 541 – 410 46061 910 + 31% of taxable income above 296 540
410 461 – 555 60097 225 + 36% of taxable income above 410 460
555 601 – 708 310149 475 + 39% of taxable income above 555 600
708 311 – 1 500 000209 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)
1 – 188 00018% of taxable income
188 001 – 293 60033 840 + 26% of taxable income above 188 000
293 601 – 406 40061 296 + 31% of taxable income above 293 600
406 401 – 550 10096 264 + 36% of taxable income above 406 400
550 101 – 701 300147 996 + 39% of taxable income above 550 100
701 301 and above206 964 + 41% of taxable income above 701 300

2016 tax year (1 March 2015 – 29 February 2016)

Taxable income (R)Rates of tax (R)
​1 – 181 900​18% of each R1
​181 901 – 284 10032 742 + 26% of the amount above 181 900
284 101 – 393 200​59 314 + 31% of the amount above 284 100
393 201 – 550 10093 135 + 36% of the amount above 393 200
​550 101 – 701 300​149 619 + 39% of the amount above 550 100
701 301 and above208 587 + 41% of the amount above 701 300

2015 tax year (1 March 2014 – 28 February 2015)

​Taxable income (R)Rates of tax (R)
1 – 174 550​​18% of each R1
174 551 – 272 700​31 419 + 25% of the amount above 174 550
​272 701 – 377 450​55 957 +30% of the amount above 272 700
377 451 – 528 000​87 382 + 35% of the amount above 377 450
528 001 – 673 100​140 074 +38% of the amount above 528 000
673 101 and above195 212 + 40% of the amount above 673 100

2014 tax year (1 March 2013 – 28 February 2014)

Taxable income (R)​Rates of tax (R)
1 – 165 60018% of each R1
165 601 – 258 75029 808 + 25% of the amount above 165 600
258 751 – 358 11053 096 + 30% of the amount above 258 750
​358 111 – 500 94082 904 + 35% of the amount above 358 110
500 941 – 638 600132 894 +38% of the amount above 500 940
​638 601 and above185 205 + 40% of the amount above 638 600

Tax Rebates

23 February 2022 – See the changes from the previous year:

Tax Rebate​​
202320222021202020192018201720162015
PrimaryR16 425​R15 714R14 958​R14 220R14 067R13 635R13 500R13 257R12 726
Secondary (65 and older)R9 000R8 613​R8 199R7 794R7 713R7 479R7 407R7 407R7 110
Tertiary (75 and older)R2 997​R2 871​R2 736R2 601R2 574​R2 493​R2 466R2 466​R2 367

Tax Thresholds

23 February 2022 – See the changes from the previous year:
Age
202320222021202020192018201720162015
Under 65R91 250R87 300​R83 100R79 000R78 150R75 750R75 000R73 650R70 700
​65 an olderR141 250R135 150​R128 650R​122 300R121 000R117 300R116 150R114 800R110 200
75 and olderR157 900​R151 100R143 850R136 750​R135 300R131 150R129 850R128 500R123 350

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