South African Revenue Services Tax Tables

South African Revenue Services Tax Tables

South African Revenue Services Tax Tables, the table below shows a tax rates for individuals.

rates of tax for individuals

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