2025 Tax Year
(1 March 2024 – 28 February 2025)
| Taxable Income (R) | Rates of Tax (R) |
| 1 – 237 100 | 18% of taxable income |
| 237 101 – 370 500 | 42 678 + 26% of taxable income above 237 100 |
| 370 501 – 512 800 | 77 362 + 31% of taxable income above 370 500 |
| 512 801 – 673 000 | 121 475 + 36% of taxable income above 512 800 |
| 673 001 – 857 900 | 179 147 + 39% of taxable income above 673 000 |
| 857 901 – 1 817 000 | 251 258 + 41% of taxable income above 857 900 |
| 1 817 001 and above | 644 489 + 45% of taxable income above 1 817 000 |
2024 Tax Year
(1 March 2023 to 29 February 2024)
| Taxable Income (R) | Rates of Tax (R) |
| 1 – 237 100 | 18% of taxable income |
| 237 101 – 370 500 | 42 678 +26% of taxable income above 237 100 |
| 370 501 – 512 800 | 77 362 + 31% of taxable income above 370 500 |
| 512 801 – 673 000 | 121 475 + 36% of taxable income above 512 800 |
| 673 001 – 857 900 | 179 147 + 39% of taxable income above 673 000 |
| 857 901 – 1 817 000 | 251 258 + 41% of taxable income above 857 900 |
| 1 817 001 and above | 644 489 + 45% of taxable income above 1 817 000 |
2023 Tax Year
(1 March 2022 – 28 February 2023)
| Taxable Income (R) | Rates of Tax (R) |
| 1 -226 000 | 18% of taxable income |
| 226 001 – 353 100 | 40 680 + 26% of taxable income above 226 000 |
| 353 101 -488 700 | 37 726 + 31% of taxable income above 353 100 |
| 488 701 -641 400 | 195 762 + 36% of taxable income above 488 700 |
| 641 401 -817 600 | 170 734 + 38% of taxable income above 641 400 |
| 817 601 – 1 731 600 | 239 452 + 41% of taxable income above 817 600 |
| 1 731 601 and above | 614 192 + 45% of taxable income above 1 731 600 |
2022 Tax Year
(1 March 2021 – 28 February 2022)
| Taxable Income (R) | Rates of Taxes (R) |
| 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 613600 |
| 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 |
2021 Tax Year
(1 March 2020 – 28 February 2021)
| Taxable Income (R) | Rates of Taxes (R) |
| 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 |
| 1577 301 and above | 559 464 + 45% of taxable income above 1 577 300 |
2020 Tax Year
(1 March 2019 to 28 February 2020)
| Taxable Income (R) | Rates of Taxes (R) |
| 1 – 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 – 1500 000 | 207 448 + 41% of taxable income above 708 310 |
| 1500 001 and above | 532 041+ 45% of taxable income above 1 500 000 |
Tax Rebates
| Tax Rebate | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 |
| Primary | R 17 235 | R 17 235 | R16 425 | R15 714 | R14 958 | R14 220 |
| Secondary (65 and older) | R9 444 | R9 444 | R9 000 | R8 613 | R8 199 | R7 794 |
| Tertiary (75 and older | R3 145 | R3 145 | R2 997 | R2 871 | R2 736 | R2 601 |
Tax Thresholds
| Age | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 |
| Under 65 | R95 750 | R95 750 | R91 250 | R87 300 | R83 100 | R79 000 |
| 65 and older | R148 217 | R148 217 | R141 250 | R135 150 | R128 650 | R122 300 |
| 75 and older | R165 689 | R165 689 | R157 900 | R151 900 | R143 850 | R136 750 |