Rates of Tax for Individuals

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

Tax Rebates

21 February 2024 – No changes from last year:

Tax Rebate​​ ​Tax Year​ ​ ​ ​
2025 2024 20232022
​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

21 February 2024 – No changes from last year:

Age Tax Year​ ​ ​ ​ ​
202520242023 2022
Under 65 R95 750 R95 750 R91 250 ​R87 300
​65 an older R148 217 R148 217 R141 250 ​R135 150
​75 and older R165 689 R165 689 R157 900 ​R151 100