Personal Income Tax

Personal Income Tax for the period 01 March 2018 to 28 February 2019

Income Per Year Tax Per Year Income Per Month* Tax Per Month*
R 0 - R 195 850 R 0 + 18% of each Rand R 0 - R 16 320 R 0 + 18% of each Rand
R 195 851 – R 305 850 R 35 253 + 26% of each R above R 195 850 R 16 320 - R 25 487 R 2 937 + 26% of each R above R 16 320
R 305 851 – R 423 300 R 63 853 + 31% of each R above R 305 850 R 25 487 - R 35 275 R 5 321 + 31% of each R above R 25 487
R 423 301 – R 555 600 R 100 263 + 36% of each R above R 423 300 R 35 275 - R 46 300 R 8 355 + 36% of each R above R 35 275
R 555 601 – R 708 310 R 147 891 + 39% of each R above R 555 600 R 46 300 - R 59 025 R 12 324 + 39% of each R above R 46 300
R 708 311 – R 1 500 000 R ​207 448 + 41% of each R above R 708 310 R 59 025 - R 125 000 R 17 287 + 41% of each R above R 59 025
R 1 500 001 + R ​532 041 + 45% of each R above R 1 500 000 R 125 000 + R 44 336 + 45% of each R above R 125 000
Rebates Per Year Per Month*
Primary Rebate (for persons under 65 years) R 14 067 R 1 172
Additional Rebate (for persons 65 years and older) R 7 713 R 642
Additional Rebate (for persons 75 years and older) R 2 574 R 214
Tax Thresholds Per Year Per Month*
Person under 65 years R 78 150 R 6 512
Persons 65 years to 74 years R 121 000 R 10 083
Persons 75 years and older R 135 300 R 11 275
Interest Exemption Per Year Per Month*
Individuals under 65 years R 23 800 R 1 983
Individuals over 65 years R 34 500 R 2 875
Medical Tax Credit 2019 2018
Main member per month R 310 R 303
First Dependant R 310 R 303
Each additional dependant R 209 R 204

* Please note that all the monthly figures have been rounded and are purely for reference purposes and should NOT be used in actual calculations. The "Per Year" figures are more suitable for actual payroll calculations.

Personal Income Tax for the period 01 March 2017 to 28 February 2018

Income Per Year Tax Per Year Income Per Month* Tax Per Month*
R 0 - R 189 880 R 0 + 18% of each Rand R 0 - R 15 823 R 0 + 18% of each Rand
R 189 881 – R 296 540 R 34 178 + 26% of each R above R 189 880 R 15 823 - R 24 711 R 2 848 + 26% of each R above R 15 823
R 296 541 – R 410 460 R 61 910 + 31% of each R above R 296 540 R 24 711 - R 34 205 R 5 159 + 31% of each R above R 24 711
R 410 461 – R 555 600 R 97 225 + 36% of each R above R 410 460 R 34 205 - R 46 300 R 8 102 + 36% of each R above R 34 205
R 555 601 – R 708 310 R 149 475 + 39% of each R above R 555 600 R 46 300 - R 59 025 R 12 456 + 39% of each R above R 46 300
R 708 311 – R 1 500 000 R ​533 625 + 41% of each R above R 708 311 R 59 025 - R 125 000 R 17 419 + 41% of each R above R 59 025
R 1 500 001 + R ​533 625 + 45% of each R above R 1 500 000 R 125 000 + R 44 468 + 45% of each R above R 125 000
Rebates Per Year Per Month*
Primary Rebate (for persons under 65 years) R 13 635 R 1 136
Additional Rebate (for persons 65 years and older) R 7 479 R 623
Additional Rebate (for persons 75 years and older) R 2 493 R 207
Tax Thresholds Per Year Per Month*
Person under 65 years R 75 750 R 6 312
Persons 65 years and older R 117 300 R 9 775
Persons 75 years and older R 131 150 R 10 929
Interest Exemption Per Year Per Month*
Individuals under 65 years R 23 800 R 1 983
Individuals over 65 years R 34 500 R 2 875
Medical Tax Credit 2018 2017
Main member per month R 303 R 286
First Dependant R 303 R 286
Each additional dependant R 204 R 192

* Please note that all the monthly figures have been rounded and are purely for reference purposes and should NOT be used in actual calculations. The "Per Year" figures are more suitable for actual payroll calculations.

Personal Income Tax for the period 01 March 2016 to 28 February 2017

Income Per Year Tax Per Year Income Per Month* Tax Per Month*
R 0 - R 188 000 R 0 + 18% of each Rand R 0 - R 15 666 R 0 + 18% of each Rand
R 188 001 – R 293 600 R 33 840 + 26% of each R above R 188 000 R 15 666 - R 24 466 R 2 820 + 26% of each R above R 15 666
R 293 601 – R 406 400 R 61 296 + 31% of each R above R 293 600 R 24 466 - R33 866 R 5 108 + 31% of each R above R 24 466
R 406 401 – R 550 100 R 96 264 + 36% of each R above R 406 400 R 33 866 - R 45 841 R 7 281 + 36% of each R above R 33 866
R 550 101 – R 701 300 R 147 996 + 39% of each R above R 550 100 R 45 841 - R 58 441 R 11 673 + 39% of each R above R 44 000
R 701 301 + R 206 964 + 41% of each R above R 701 300 R 58 441 + R 17 247 + 41% of each R above R 58 441
Rebates Per Year Per Month*
Primary Rebate (for persons under 65 years) R 13 500 R 1 125
Additional Rebate (for persons 65 years and older) R R7 407 R 617
Additional Rebate (for persons 75 years and older) R 2 466 R 205
Tax Thresholds Per Year Per Month*
Person under 65 years R 75 000 R 6250
Persons 65 years and older R 116 150 R 9 679
Persons 75 years and older R 129 850 R 10 820
Interest Exemption Per Year Per Month*
Individuals under 65 years R 23 800 R 1 983
Individuals over 65 years R 34 500 R 2 875
Medical Tax Credit 2017 2016
Main member per month R 286 R 270
First Dependant R 286 R 270
Each additional dependant R 192 R 181

* Please note that all the monthly figures have been rounded and are purely for reference purposes and should NOT be used in actual calculations. The "Per Year" figures are more suitable for actual payroll calculations.

Personal Income Tax for the period 01 March 2015 to 29 February 2016

Income Per Year Tax Per Year Income Per Month* Tax Per Month*
R 0 - R 181 900 R 0 + 18% of each Rand R 0 - R 15 158 R 0 + 18% of each Rand
R 181 901 – R 284 100 R 32 742 + 26% of each R above R 181 900 R 15 159 - R 23 675 R 2 7299 + 26% of each R above R 15 159
R 284 101 – R 393 200 R 59 314 + 31% of each R above R 284 100 R 23 675 - R 32 767 R 4 943 + 31% of each R above R 23 675
R 393 201 – R 550 100 R 93 135 + 36% of each R above R 393 201 R 32 767 - R 45842 R 7 761 + 36% of each R above R 32 767
R 550 101 – R 701 300 R 149 619 + 39% of each R above R 550 100 R 44 5842 - R 58 441 R 12 468 + 39% of each R above R 44 582
R 701 301 + R 208 587 + 41% of each R above R 701 301 R 58 441 + R 17 382 + 41% of each R above R 58 441
Rebates Per Year Per Month*
Primary Rebate (for persons under 65 years) R 13 257 R 1 104
Additional Rebate (for persons 65 years and older) R 7 407 R 617
Additional Rebate (for persons 75 years and older) R 2 466 R 205
Tax Thresholds Per Year Per Month*
Person under 65 years R 73 650 R 6 137
Persons 65 years and older R 114 800 R 9 566
Persons 75 years and older R 128 500 R 10 708
Interest Exemption Per Year Per Month*
Individuals under 65 years R 23 800 R 1 983
Individuals over 65 years R 34 500 R 2 875
Medical Aid Rebates 2016 2015
Main member per month R 270 R 257
First Dependant R 270 R 257
Each additional dependant R 181 R 172

* Please note that all the monthly figures have been rounded and are purely for reference purposes and should NOT be used in actual calculations. The "Per Year" figures are more suitable for actual payroll calculations.

Personal Income Tax for the period 01 March 2014 to 28 February 2015

Income Per Year Tax Per Year Income Per Month* Tax Per Month*
R 0 - R 174 550 R 0 + 18% of each Rand R 0 - R 14 546 R 0 + 18% of each Rand
R 174 551 – R 272 700 R 31 419 + 25% of each R above R 174 550 R 14 546 - R 22 725 R 2 618 + 25% of each R above R 14 546
R 272 701 – R 377 450 R 55 957 + 30% of each R above R 272 700 R 22 725 - R 31 454 R 4 633 + 30% of each R above R 22 725
R 377 451 – R 528 000 R 87 382 + 35% of each R above R 377 450 R 31 454 - R 44 000 R 7 281 + 35% of each R above R 31 454
R 528 001 – R 673 100 R 140 074 + 38% of each R above R 528 000 R 44 000 - R 56 092 R 11 673 + 38% of each R above R 44 000
R 673 101 + R 195 212 + 40% of each R above R 673 100 R 56 092 + R 15 434 + 40% of each R above R 56 092
Rebates Per Year Per Month*
Primary Rebate (for persons under 65 years) R 12 726 R 1 061
Additional Rebate (for persons 65 years and older) R 7 110 R 593
Additional Rebate (for persons 75 years and older) R 2 367 R 197
Tax Thresholds Per Year Per Month*
Person under 65 years R 70 700 R 5 892
Persons 65 years and older R 110 200 R 9 183
Persons 75 years and older R 123 350 R 10 279
Interest Exemption Per Year Per Month*
Individuals under 65 years R 23 800 R 1 983
Individuals over 65 years R 34 500 R 2 875
Medical Aid Rebates 2015 2014
Main member per month R 257 R 242
Main member with one dependant per month (2015 : R257 X 2 | 2014 : R242 X 2) R 514 R 484
Main member with two dependants per month (each additional dependant at 2015 : R172 | 2014 : R162) R 686 R 646

* Please note that all the monthly figures have been rounded and are purely for reference purposes and should NOT be used in actual calculations. The "Per Year" figures are more suitable for actual payroll calculations.