This page on Tax-consultant.co.za is dedicated to bringing you a simple, consise summary of all the income taax brackets for indivuduals for the years of assessment from 2013 – 2017.
2017 tax year (1 March 2016 – 28 February 2017)
| Taxable income (R) | Rates of tax (R) |
|---|---|
| 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 |
2016 tax year (1 March 2015 – 29 February 2016)
| Taxable income (R) | Rates of tax (R) |
|---|---|
| 0 – 181 900 | 18% of each R1 |
| 181 901 – 284 100 | 32 742 + 26% of the amount above 181 900 |
| 284 101 – 393 200 | 59 314 + 31% of the amount above 284 100 |
| 393 201 – 550 100 | 93 135 + 36% of the amount above 393 200 |
| 550 101 – 701 300 | 149 619 + 39% of the amount above 550 100 |
| 701 301 and above | 208 587 + 41% of the amount above 701 300 |
2015 tax year (1 March 2014 – 28 February 2015)
| Taxable income (R) | Rates of tax (R) |
|---|---|
| 0 – 174 550 | 18% of each R1 |
| 174 551 – 272 700 | 31 419 + 25% of the amount above 174 550 |
| 272 701 – 377 450 | 55 957 +30% of the amount above 272 700 |
| 377 451 – 528 000 | 87 382 + 35% of the amount above 377 450 |
| 528 001 – 673 100 | 140 074 +38% of the amount above 528 000 |
| 673 101 and above | 195 212 + 40% of the amount above 673 100 |
2014 tax year (1 March 2013 – 28 February 2014)
| Taxable income (R) | Rates of tax (R) |
|---|---|
| 0 – 165 600 | 18% of each R1 |
| 165 601 – 258 750 | 29 808 + 25% of the amount above 165 600 |
| 258 751 – 358 110 | 53 096 + 30% of the amount above 258 750 |
| 358 111 – 500 940 | 82 904 + 35% of the amount above 358 110 |
| 500 941 – 638 600 | 132 894 +38% of the amount above 500 940 |
| 638 601 and above | 185 205 + 40% of the amount above 638 600 |
2013 tax year (1 March 2012 – 28 February 2013)
| Taxable income (R) | Rates of tax (R) |
|---|---|
| 0 – 160 000 | 18% of each R1 |
| 160 001 – 250 000 | 28 800 + 25% of the amount above 160 000 |
| 250 001 – 346 000 | 51 300 + 30% of the amount above 250 000 |
| 346 001 – 484 000 | 80 100 + 35% of the amount above 346 000 |
| 484 001 – 617 000 | 128 400 + 38% of the amount above 484 000 |
| 617 001 and above | 178 940 + 40% of the amount above 617 000 |
Tax Rebates
| Tax Rebate | Tax Year | ||||
|---|---|---|---|---|---|
|
2017 |
2016 | 2015 | 2014 | 2013 | |
| Primary | R13 500 | R13 257 | R12 726 | R12 080 | R11 440 |
| Secondary (65 and older) | R7 407 | R7 407 | R7 110 | R6 750 | R6 390 |
| Tertiary (75 and older) | R2 466 | R2 466 | R2 367 | R2 250 | R2 130 |
Tax Thresholds
| | Tax Year | ||||
|---|---|---|---|---|---|
| Person | 2017 | 2016 | 2015 | 2014 | 2013 |
| Under 65 | R75 000 | R73 650 | R70 700 | R67 111 | R63 556 |
| 65 an older | R116 150 | R114 800 | R110 200 | R104 611 | R99 056 |
| 75 and older | R129 850 | R128 500 | R123 350 | R117 111 | R110 889 |