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TAX RATES INDIVIDUALS - 2021

1 – 205 900     18% of taxable income

 205 901 – 321 600:         37 062 + 26% of taxable income above 205 900
 321 601 – 445 100:          67 144 + 31% of taxable income above 321 600
   445 101 – 584 200:         105 429 + 36% of taxable income above 445 100
   584 201 – 744 800:         155 505 + 39% of taxable income above 584 200
   744 801 – 1 577 300:       218 139 + 41% of taxable income above 744 800
     1 577 301 and above:     559 464 + 45% of taxable income above 1 577 300

Tax rebates 2021
Persons under 65              R14 958
Persons 65 and under 75  R23 157
Persons 75 and over         R25 893

TAX RATES INDIVIDUALS - 2021

1 – 205 900     18% of taxable income

 205 901 – 321 600:         37 062 + 26% of taxable income above 205 900
 321 601 – 445 100:          67 144 + 31% of taxable income above 321 600
   445 101 – 584 200:         105 429 + 36% of taxable income above 445 100
   584 201 – 744 800:         155 505 + 39% of taxable income above 584 200
   744 801 – 1 577 300:       218 139 + 41% of taxable income above 744 800
     1 577 301 and above:     559 464 + 45% of taxable income above 1 577 300

Tax rebates 2021
Persons under 65              R14 958
Persons 65 and under 75  R23 157
Persons 75 and over         R25 893

TAX RATES INDIVIDUALS - 2020

0 – 195 850:   18% of taxable income

195 851 – 305 850:   35 253 + 26% of taxable income above 195 850

305 851 – 423 300:   63 853 + 31% of taxable income above 305 850

423 301 – 555 600:   100 263 + 36% of taxable income above 423 300

555 601 – 708 310:   147 891 + 39% of taxable income above 555 600

708 311 – 1 500 000:   207 448 + 41% of taxable income above 708 310

1 500 001 and above:   532 041 + 45% of taxable income above 1 500 000

Tax rebates 2020 
Persons under 65              R14 220
Persons 65 and under 75  R22 014
Persons 75 and over         R24 615

TAX RATES INDIVIDUALS - 2019

0 – 195 850: 18% of taxable income 
195 851 – 305 850: 35 253 + 26% of taxable income above 195 850 
305 851 – 423 300: 63 853 + 31% of taxable income above 305 850 
423 301 – 555 600: 100 263 + 36% of taxable income above 423 300 
555 601 – 708 310: 147 891 + 39% of taxable income above 555 600 
708 311 – 1 500 000: 207 448 + 41% of taxable income above 708 310 
1 500 001 and above: 532 041 + 45% of taxable income above 1 500 000

Tax rebates 2019 
Persons under 65               R14 067
Persons 65 and under 75  R21 780
Persons 75 and over          R24 354

TAX RATES INDIVIDUALS - 2018

0 – 189 880: 18% of taxable income 
R189 881 – R296 540: R34 178 + 26% of taxable income above R189 880 
R296 541 – R410 460: R61 910 + 31% of taxable income above R296 540 
R410 461 – R555 600: R97 225 + 36% of taxable income above R410 460 
R555 601 – R708 310: R149 475 + 39% of taxable income above R555 600 
R708 311 – R1 500 000: R209 032 + 41% of taxable income above R708 310 
​R1 500 001 and above: ​R533 625 + 45% of taxable income above R1 500 000

Tax rebates 2018 
Persons under 65                   R13 635 
Persons 65 and under 75      R21 114 
Persons 75 and over              R23 607

TAX RATES INDIVIDUALS - 2017

R 0 - R188 000: 18% of each R1 
R188 001 - R293 600: R 33 840 + 26% of the amount over R188 000 
R293 601 - R406 400: R 61 296 + 31% of the amount over R293 600 
R406 401 - R550 100: R 96 264 + 36% of the amount over R406 400 
R550 101 - R701 300: R147 996 + 39% of the amount over R550 100 
R701 301+:            R206 964 + 41% of the amount over R701 300 

Tax rebates 2017 
Persons under 65               R13 500 
Persons 65 and under 75  R20 907 
Persons 75 and over          R23 373

TAX RATES INDIVIDUALS - 2016

R0 - R181 900: 18% of each R1 
R181 901 - R284 100: R 32 742 + 26% of the amount over R181 900 
R284 101 - R393 200: R 59 314 + 31% of the amount over R284 100 
R393 201 - R550 100: R 93 135 + 36% of the amount over R393 200 
R550 101 - R701 300: R149 619 + 39% of the amount over R550 100 
R701 301 +: R208 587 + 41% of the amount over R701 300 

Tax rebates 2016 
Persons under 65              R13 257 
Persons 65 and under 75 R20 664 
Persons 75 and over         R23 130

Tax rates for individuals: List

TAX RATES INDIVIDUALS - 2022

1 – 216 200:          18% of taxable income                              

216 201 – 337 800:          38 916 + 26% of taxable income above 216 200
337 801 – 467 500:          70 532 + 31% of taxable income above 337 800
467 501 – 613 600:         110 739 + 36% of taxable income above 467 500
613 601 – 782 200:         163 335 + 39% of taxable income above 613 600
782 201 – 1 656 600:            229 089 + 41% of taxable income above 782 200
1 656 601 and above          587 593 + 45% of taxable income above 1 656 600

Tax rebates 2022
Persons under 65              R15 714
Persons 65 and under 75  R24 327
Persons 75 and over         R27 198

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