Tax Tables

All the latest South African Tax Tables

2020 Tax Tables

01 March 2019 – 29 February 2020

Income Tax table

Taxable income Tax rate
R 0 – R 195 850 18%
R 195 851 – R 305 850 R 35 253 + (26% of amount above R 195 850)
R 305 851 – R 423 300 R 63 853 + (31% of amount above R 305 850)
R 423 301 – R 555 600 R 100 263 + (36% of amount above 423 300)
R 555 601 – R 708 310 R 147 891 + (39% of amount above R 555 600)
R 708 311 – R 1 500 000 R 207 448 + (41% of amount above R 708 310)
R 1 500 001 and above R 532 041 + (45% of amount above R 1 500 000)
Primary Rebate R 14 220
Secondary Rebate (Persons 65 and older) R 7 794
Tertiary Rebate (Persons 75 and older) R 2 601

Car Allowance Fixed Cost

Value of Vehicle Fixed Cost Fuel Cost Maintenance Cost
R 0 – R 85 000 R 28 352 R 95.7 R 34.4
R 85 001 – R 170 000 R 50 631 R 106.8 R 43.1
R 170 001 – R 255 000 R 72 983 R 116.1 R 47.5
R 255 001 – R 340 000 R 92 683 R 124.8 R 51.9
R 340 001 – R 425 000 R 112 443 R 133.5 R 60.9
R 425 001 – R 510 000 R 133 147 R 153.2 R 71.6
R 510 001 – R 595 000 R 153 850 R 158.4 R 88.9
exceeding R 595 000 R 153 850 R 158.4 R 88.9

2019 Tax Tables

01 March 2018 – 28 February 2019

Income Tax table

Taxable income Tax rate
R 0 – R 195 850 18%
R 195 851 – R 305 850 R 35 253 + (26% of amount above R 195 850)
R 305 851 – R 423 300 R 63 853 + (31% of amount above R 305 850)
R 423 301 – R 555 600 R 100 263 + (36% of amount above 423 300)
R 555 601 – R 708 310 R 147 891 + (39% of amount above R 555 600)
R 708 311 – R 1 500 000 R 207 448 + (41% of amount above R 708 310)
R 1 500 001 and above R 532 041 + (45% of amount above R 1 500 000)
Primary Rebate R 14 076
Secondary Rebate (Persons 65 and older) R 7 713
Tertiary Rebate (Persons 75 and older) R 2 574

Car Allowance Fixed Cost

Value of Vehicle Fixed Cost Fuel Cost Maintenance Cost
R 0 – R 85 000 R 28 352 R 95.7 R 34.4
R 85 001 – R 170 000 R 50 631 R 106.8 R 43.1
R 170 001 – R 255 000 R 72 983 R 116.1 R 47.5
R 255 001 – R 340 000 R 92 683 R 124.8 R 51.9
R 340 001 – R 425 000 R 112 443 R 133.5 R 60.9
R 425 001 – R 510 000 R 133 147 R 153.2 R 71.6
R 510 001 – R 595 000 R 153 850 R 158.4 R 88.9
exceeding R 595 000 R 153 850 R 158.4 R 88.9

2018 Tax Tables

01 March 2017 – 28 February 2018

Income Tax table

Taxable income Tax rate
R 0 – R 189 880 18%
R 189 881 – R 296 540 R 34 178 + (26% of amount above R 189 880)
R 296 541 – R 410 460 R 61 910 + (31% of amount above R 296 540)
R 410 461 – R 555 600 R 97 225 + (36% of amount above R 410 460)
R 555 601 – R 708 310 R 149 475 + (39% of amount above R 555 600)
R 708 311 – R 1 500 000 R 209 032 + (41% of amount above R 708 310)
R 1 500 001 and above R 533 625 + (45% of amount above R 1 500 000)
Primary Rebate R 13 635
Secondary Rebate (Persons 65 and older) R 7 479
Tertiary Rebate (Persons 75 and older) R 2 493

Car Allowance Fixed Cost

Value of Vehicle Fixed Cost Fuel Cost Maintenance Cost
R 0 – R 85 000 R 28 492 R 91.2 R 32.9
R 85 001 – R 170 000 R 50 924 R 101.8 R 41.2
R 170 001 – R 255 000 R 73 427 R 110.6 R 45.4
R 255 001 – R 340 000 R 93 267 R 118.9 R 49.6
R 340 001 – R 425 000 R 113 179 R 127.2 R 58.2
R 425 001 – R 510 000 R 134 035 R 146.0 R 68.4
R 510 001 – R 595 000 R 154 879 R 150.9 R 84.9
exceeding R 595 000 R 154 879 R 150.9 R 84.9

2017 Tax Table

1 March 2016 – 29 February 2017

Income Tax table

Taxable income Tax rate
R 0 – R 188 000 18%
R 188 001 – R 293 600 R 33 840 + (26% of amount above R 188 000)
R 293 601 – R 406 400 R 61 296 + (31% of amount above R 293 600)
R 406 401 – R 550 100 R 96 264 + (36% of amount above R 406 400)
R 550 101 – R 701 300 R 147 996 + (39% of amount above R 550 100)
R 701 301 and above R 206 964 + (41% of amount above R 701 300)
Primary Rebate R 13 500
Secondary Rebate (Persons 65 and older) R 7 407
Tertiary Rebate (Persons 75 and older) R 2 466

Tax Thresholds

Under 65 R 75 000
65 an older R 116 150
75 and older R 129 850

Interest exemptions

Person younger than 65 R23 800
Person 65 and older R34 500

Medical Tax Credit Rates

For the taxpayer who paid the medical scheme contributions R 270
For the first dependant R 270
For each additional dependant(s) R 181

Small business corporations

Financial years ending on any date between 1 April 2016 and 31 March 2017:

R 0 – R 75 000 0%
R 75 001 – R 365 000 7% of the amount above R75 000
R 365 001 – R 550 000 R 20 300 + (21% of amount above R 365 000)
R 550 001 and above R 59 150 + (28% of amount above R 550 000)