Info and
Document download section
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Taxable
income (R) |
Tax
rate |
|
R0
- R132 000 R132 001 - R210 000 R210 001 - R290 000 R290 001
- R410 000 R410 001 - R525 000 R525 001 and above
|
18%
of each R1 R23 760 + 25% of the amount above R132 000 R43 260
+ 30% of the amount above R210 000 R67 260 + 35% of the amount
above R290 000 R109 260 + 38% of the amount above R410
000 R152 960 + 40% of the amount above R525 000
|
Rebates: Primary rebate: R9 756 Secondary
rebate: R5 400
Tax Thresholds: Below 65 years: R54 200 65
years and above: R84 200
• Personal Services Trusts: 40% • Personal Services
Companies: 33%
• Subsistence Allowance: • R260
per day for meals and incidentals for travel inside the
RSA • R80 per day for incidentals for travel inside the
RSA • A schedule of rates per country for travel outside
the RSA

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