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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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