Tax Tables

Tax Tables

Taxable Income (R)	Rates of Tax
2024 / 2025 Tax Year:
0 – 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

Rebates	Value	Tax Threshold
Below age 65	R17,235	R95,750
Age 65 to below 75	R9,444	R148,217
Age 75 and over	R3,145	R165,689

Monthly Medical Aid Tax Credits
Principal member		R364
First dependant		R364
Each additional dependant		R246

Taxable Income (R)	Rates of Tax
2023 / 2024 Tax Year:
0 – 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

Rebates	Value	Tax Threshold
Below age 65	R17,235	R95,750
Age 65 to below 75	R9,444	R148,217
Age 75 and over	R3,145	R165,689

Monthly Medical Aid Tax Credits
Principal member		R364
First dependant		R364
Each additional dependant		R246

Taxable Income (R)	Rates of Tax
2022 / 2023 Tax Year:
0 – 226,000	18% of taxable income
226,001 – 353,100	40,680 + 26% of taxable income above 226,000
353,101 – 488,700	73,726 + 31% of taxable income above 353,100
488,701 – 641,400	115,762 + 36% of taxable income above 488,700
641,401 – 817,600	170,734 + 39% 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

Rebates	Value	Tax Threshold
Below age 65	R16,425	R91,250
Age 65 to below 75	R9,000	R141,250
Age 75 and over	R2,997	R157,900

Monthly Medical Aid Tax Credits
Principal member		R347
First dependant		R347
Each additional dependant		R234

Taxable Income (R)	Rates of Tax
2021 / 2022 Tax Year:
0 – 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

Rebates	Value	Tax Threshold
Below age 65	R15,714	R87,300
Age 65 to below 75	R8,613	R135,150
Age 75 and over	R2,871	R151,100

Monthly Medical Aid Tax Credits
Principal member		R332
First dependant		R332
Each additional dependant		R224

Taxable Income (R)	Rates of Tax
2020 / 2021 Tax Year:
0 – 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

Rebates	Value	Tax Threshold
Below age 65	R14,958	R83,100
Age 65 to below 75	R8,199	R128,650
Age 75 and over	R2,736	R143,850

Monthly Medical Aid Tax Credits
Principal member		R319
First dependant		R319
Each additional dependant		R215

Taxable Income (R)	Rates of Tax
2019 / 2020 Tax Year:
0 – 195,850	18% of taxable income
195,851 – 305,850	35,253 + 26% of taxable income above 195,580
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

Rebates	Value	Tax Threshold
Below age 65	R14,220	R79,000
Age 65 to below 75	R7,794	R122,300
Age 75 and over	R2,601	R136,750

Monthly Medical Aid Tax Credits
Principal member		R310
First dependant		R310
Each additional dependant		R209

Taxable Income (R)	Rates of Tax
2018 / 2019 Tax Year:
0 – 195,850	18% of taxable income
195,581 – 305,850	35,253 + 26% of taxable income above 195,580
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

Rebates	Value	Tax Threshold
Below age 65	R14,067	R78,150
Age 65 to below 75	R7,713	R121,000
Age 75 and over	R2,574	R135,300

Monthly Medical Aid Tax Credits
Principal member		R310
First dependant		R310
Each additional dependant		R209

Taxable Income (R)	Rates of Tax
2017 / 2018 Tax Year:
0 – 189,880	18% of taxable income
189,881 – 296,540	34,178 + 26% of taxable income above 189,880
296,541 – 410,460	61,910 + 31% of taxable income above 296,540
410,461 – 555,600	97,225 + 36% of taxable income above 410,460
555,601 – 708,310	149,475 + 39% of taxable income above 555,600
708,311 – 1,500,000	209,032 + 41% of taxable income above 708,310
1,500,001 and above	533,625 + 45% of taxable income above 1,500,000

Rebates	Value	Tax Threshold
Below age 65	R13,635	R75,750
Age 65 to below 75	R7,479	R117,300
Age 75 and over	R2,493	R131,150

Monthly Medical Aid Tax Credits
Principal member		R303
First dependant		R303
Each additional dependant		R204

Taxable Income (R)	Rates of Tax
2016 / 2017 Tax Year:
0 – 188,000	18% of taxable income
188,001 – 293,600	33,840 + 26% of taxable income above 188,000
293,601 – 406,400	61,296 + 31% of taxable income above 293,600
406,401 – 550,100	96,264 + 36% of taxable income above 406,400
550,101 – 701,300	147,996 + 39% of taxable income above 550,100
701,301 and above	206,964 + 41% of taxable income above 701,300

Rebates	Value	Tax Threshold
Below age 65	R13,500	R75,000
Age 65 to below 75	R7,407	R116,150
Age 75 and over	R2,466	R129,850

Monthly Medical Aid Tax Credits
Principal member		R286
First dependant		R286
Each additional dependant		R192

Taxable Income (R)	Rates of Tax
2015 / 2016 Tax Year:
0 – 181,900	18% of taxable income
181,901 – 284,100	32,742 + 26% of taxable income above 181,900
284,101 – 393,200	59,314 + 31% of taxable income above 284,100
393,201 – 550,100	93,135 + 36% of taxable income above 393,200
550,101 – 701,300	149,619 + 39% of taxable income above 550,100
701,301 and above	208,587 + 41% of taxable income above 701,300

Rebates	Value	Tax Threshold
Below age 65	R13,257	R73,650
Age 65 to below 75	R7,407	R114,800
Age 75 and over	R2,466	R128,500

Monthly Medical Aid Tax Credits
Principal member		R270
First dependant		R270
Each additional dependant		R181

Taxable Income (R)	Rates of Tax
2014 / 2015 Tax Year:
0 – 174,550	18% of taxable income
174,551 – 272,700	31,419 + 25% of taxable income above 174,550
272,701 – 377,450	55,957 + 30% of taxable income above 272,700
377,451 – 528,000	87,382 + 35% of taxable income above 377,450
528,001 – 673,100	140,074 + 38% of taxable income above 528,000
673,101 and above	195,212 + 40% of taxable income above 673,100

Rebates	Value	Tax Threshold
Below age 65	R12,726	R70,700
Age 65 to below 75	R7,110	R110,200
Age 75 and over	R2,367	R123,350

Monthly Medical Aid Tax Credits
Principal member		R257
First dependant		R257
Each additional dependant		R172

Taxable Income (R)	Rates of Tax
2013 / 2014 Tax Year:
0 – 165,600	18% of taxable income
165,601 – 258,750	29,808 + 25% of taxable income above 165,600
258,751 – 358,110	53,096 + 30% of taxable income above 258,750
358,111 – 500,940	82,904 + 35% of taxable income above 358,110
500,941 – 638,600	132,894 + 38% of taxable income above 500,940
638,601 and above	185,205 + 40% of taxable income above 638,600

Rebates	Value	Tax Threshold
Below age 65	R12,080	R67,111
Age 65 to below 75	R6,750	R104,611
Age 75 and over	R2,250	R117,111

Monthly Medical Aid Tax Credits
Principal member		R242
First dependant		R242
Each additional dependant		R162

Taxable Income (R)	Rates of Tax
2012 / 2013 Tax Year:
0 - 160,000	18% of taxable income
160,001 - 250,000	28,800 + 25% of taxable income above 160,000
250,001 - 346,000	51,300 + 30% of taxable income above 250,000
346,001 - 484,000	80,100 + 35% of taxable income above 346,000
484,001 - 617,000	128,400 + 38% of taxable income above 484,000
617,001 and above	178,940 + 40% of taxable income above 617,000

Rebates	Value	Tax Threshold
Below age 65	R11,440	R63,556
Age 65 to below 75	R6,390	R99,056
Age 75 and over	R2,130	R110,889

Monthly Medical Aid Tax Credits
Principal member		R230
First dependant		R230
Each additional dependant		R154

Taxable Income (R)	Rates of Tax
2011 / 2012 Tax Year:
0 - 150,000	18% of taxable income
150,001 - 235,000	27,000 + 25% of taxable income above 150,000
235,001 - 325,000	48,250 + 30% of taxable income above 235,000
325,001 - 455,000	75,250 + 35% of taxable income above 325,000
455,001 - 580,000	120,750 + 38% of taxable income above 455,000
580,001 and above	168,250 + 40% of taxable income above 580,000

Rebates	Value	Tax Threshold
Below age 65	R10,755	R59,750
Age 65 to below 75	R6,012	R93,150
Age 75 and over	R2,000	R104,261

Monthly Monetary Limits for Medical Aid Deductions
Principal member		R720
First dependant		R720
Each additional dependant		R440

Taxable Income (R)	Rates of Tax
2010 / 2011 Tax Year:
0 - 140,000	18% of taxable income
140,001 - 221,000	25,200 + 25% of taxable income above 140,000
221,001 - 305,000	44,450 + 30% of taxable income above 221,000
305,001 - 431,000	70,650 + 35% of taxable income above 305,000
431,001 - 552,000	114,750 + 38% of taxable income above 431,000
552,001 and above	160,730 + 40% of taxable income above 552,000

Rebates	Value	Tax Threshold
Below age 65	R10,260	R57,000
Age 65 and over	R5,675	R88,528

Monthly Monetary Limits for Medical Aid Deductions
Principal member		R670
First dependant		R670
Each additional dependant		R410

Taxable Income (R)	Rates of Tax
2009 / 2010 Tax Year:
0 - 132,000	18% of taxable income
132,001 – 210,000	23,760 + 25% of taxable income above 132,000
210,001 - 290,000	43,260 + 30% of taxable income above 210,000
290,001 - 410,000	67,260 + 35% of taxable income above 290,000
410,001 - 525,000	109,260 + 38% of taxable income above 410,000
525,001 and above	152,960 + 40% of taxable income above 525,000

Rebates	Value	Tax Threshold
Below age 65	R9,756	R54,200
Age 65 and over	R5,400	R84,200

Monthly Monetary Limits for Medical Aid Deductions
Principal member		R625
First dependant		R625
Each additional dependant		R380

Taxable Income (R)	Rates of Tax
2008 / 2009 Tax Year:
0 - 122,000	18% of taxable income
122,001 - 195,000	21,960 + 25% of taxable income above 122,000
195,001 - 270,000	40,210 + 30% of taxable income above 195,000
270,001 - 380,000	62,710 + 35% of taxable income above 270,000
380,001 - 490,000	101,210 + 38% of taxable income above 380,000
490,001 and above	143,010 + 40% of taxable income above 490,000

Rebates	Value	Tax Threshold
Below age 65	R8,280	R46,000
Age 65 and over	R5,040	R74,000

Monthly Monetary Limits for Medical Aid Deductions
Principal member		R570
First dependant		R570
Each additional dependant		R345

Taxable Income (R)	Rates of Tax
2007 / 2008 Tax Year:
0 - 112,500	18% of taxable income
112,501 – 180,000	20,250 + 25% of taxable income above 112,500
180,001 - 250,000	37,125 + 30% of taxable income above 180,000
250,001 - 350,000	58,125 + 35% of taxable income above 250,000
350,001 - 450,000	93,125 + 38% of taxable income above 350,000
450,001 and above	131,125 + 40% of taxable income above 450,000

Rebates	Value	Tax Threshold
Below age 65	R7,740	R43,000
Age 65 and over	R4,680	R69,000

Monthly Monetary Limits for Medical Aid Deductions
Principal member		R530
First dependant		R530
Each additional dependant		R320