RATES OF TAX FOR INDIVIDUALS (AS PER SARS WEBSITE)

2026 tax year (1 March 2025 – 28 February 2026) – No change since 2024. 2025 tax year (1 March 2024 – 28 February 2025) – No change since 2024. 2024 tax year (1 March 2023 – 29 February 2024),

Taxable income (R)	Rates of tax (R)
1 – 237 100	18% of taxable income
237 101 – 370 500	42 678 + 26% of taxable income above 237 100
370 501 – 512 800	77 362 + 31% of taxable income above 370 500
512 801 – 673 000	121 475 + 36% of taxable income above 512 800
673 001 – 857 900	179 147 + 39% of taxable income above 673 000
857 901 – 1 817 000	251 258 + 41% of taxable income above 857 900
1 817 001 and above	644 489 + 45% of taxable income above 1 817 000

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 – 226 000	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 the changes from the previous year:

Taxable income (R)	Rates of tax (R)
1 – 216 200	18% of taxable income
216 201 – 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

Tax Rebates

12 March 2025 – No changes:

Tax Rebate				Tax Year
	2025	2024	2023	2022
Primary	R17 235	R17 235	R16 425	R15 714
Secondary (65 and older)	R9 444	R9 444	R9 000	R8 613
Tertiary (75 and older)	R3 145	R3 145	R2 997	R2 871

Tax Thresholds

12 March 2025 – No changes:

Age				Tax Year
	2025	2024	2023	2022
Under 65	R95 750	R95 750	R91 250	R87 300
65 and older	R148 217	R148 217	R141 250	R135 150
75 and older	R165 689	R165 689	R157 900	R151 100

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

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

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

Taxable income (R)	Rates of tax (R)
0 – 181 900	18% of each R1
181 901 – 284 100	32 742 + 26% of the amount above 181 900
284 101 – 393 200	59 314 + 31% of the amount above 284 100
393 201 – 550 100	93 135 + 36% of the amount above 393 200
550 101 – 701 300	149 619 + 39% of the amount above 550 100
701 301 and above	208 587 + 41% of the amount above 701 300

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

Taxable income (R)	Rates of tax (R)
0 – 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 above	195 212 + 40% of the amount above 673 100

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

Taxable income (R)	Rates of tax (R)
0 – 165 600	18% of each R1
165 601 – 258 750	29 808 + 25% of the amount above 165 600
258 751 – 358 110	53 096 + 30% of the amount above 258 750
358 111 – 500 940	82 904 + 35% of the amount above 358 110
500 941 – 638 600	132 894 +38% of the amount above 500 940
638 601 and above	185 205 + 40% of the amount above 638 600

Tax Rebates

Tax Rebate		Tax Year
	2019	2018	2017	2016	2015
Primary	R14 067	R13 635	R13 500	R13 257	R12 726
Secondary (65 and older)	R7 713	R7 479	R7 407	R7 407	R7 110
Tertiary (75 and older)	R2 574	R2 493	R2 466	R2 466	R2 367

Tax Thresholds

	Tax Year
Person	2019	2018	2017	2016	2015
Under 65	R78 150	R75 750	R75 000	R73 650	R70 700
65 an older	R121 000	R117 300	R116 150	R114 800	R110 200
75 and older	R135 300	R131 150	R129 850	R128 500	R123 350