South African Revenue Services Income Tax Return Information Brochure

By | January 12, 2022

The income tax return you file is an ‘annexure less’ return, i.e. no documents or proofs are required to be attached with the returns.



What’s new?

    • Request an eBooking appointment
      • Booking (Space) ID number/Passport number/ Asylum Seeker number
    • Confirmation request to determine whether to submit a (PIT) tax return 
      • File (Space) ID number/Passport number/ Asylum Seeker number
    • Request the issuing of the IT150 (Tax Registration Number)
      • TRN (Space) ID number/Passport number/ Asylum Seeker number
    • Request Account related queries (balance statements) and/or provision of Statement of the Account (SOA)
      • Balance (Space) ID number/Passport number/ Asylum Seeker number28 June 2021 – Taxpayers can now request specific Personal Income Tax related services by sending an SMS to SARS on 47277.

        The following additional tax related services are offered to taxpayers via their mobile device. These services can be accessed with or without data/airtime:

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    Need help?
    If you need help to make use of the SMS service, watch our helpful tutorial video on the SARS YouTube channel by clicking on the image below.

What is it?

Income tax is the normal tax which is paid on your taxable income.



Examples of amounts an individual may receive, and from which the taxable income is determined, include –
  • Remuneration (income from employment), such as, salaries, wages, bonuses, overtime pay, taxable (fringe) benefits, allowances and certain lump sum benefits
  • Profits or losses from a business or trade
  • Income or profits arising from an individual being a beneficiary of a trust
  • Director’s fees
  • Investment income, such as interest and foreign dividends
  • Rental profit or losses
  • Income from royalties
  • Annuities
  • Pension income
  • Certain capital gains

Who is it for?

You are liable to pay income tax if you earn more than:

For the 2022 year of assessment (1 March 2021 – 28 February 2022)
  • R87 300 if you are younger than 65 years.
  • If you are 65 years of age to below 75 years, the tax threshold (i.e. the amount above which income tax becomes payable) is R135 150.
  • For taxpayers aged 75 years and older, this threshold is R151 100.
For the 2021 year of assessment (1 March 2020 – 28 February 2021)
  • R83 100 if you are younger than 65 years.
  • If you are 65 years of age to below 75 years, the tax threshold (i.e. the amount above which income tax becomes payable) is R128 650.
  • For taxpayers aged 75 years and older, this threshold is R143 850.

Top tip:
 You do not need to submit a return if ALL the criteria below apply to you:
  • Your total employment income / salary for the year (March 2020 to February 2021) before tax (gross income) was not more than R500 000; and
  • You only received employment income / salary for the full year of assessment (March 2020 to February 2021) from one employer; and
  • You have no car allowance/company car/ travel allowance or other income (e.g. interest or rental income); and
  • You are not claiming tax related deductions/rebates (e.g. medical expenses, retirement annuity contributions other than pension contributions made by your employer, travel).