Income Per Year | Tax Per Year | Income Per Month* | Tax Per Month* |
---|---|---|---|

R 0 - R 216 200 | R 0 + 18% of each Rand | R 0 - R 18 017 | R 0 + 18% of each Rand |

R 216 201 – R 337 800 | R 38 916 + 26% of each R above R 216 200 | R 18 018 - R 28 150 | R 3 243 + 26% of each R above R 18 017 |

R 337 801 – R 467 500 | R 70 532 + 31% of each R above R 337 800 | R 28 151 - R 38 958 | R 5 878 + 31% of each R above R 28 150 |

R 467 501 – R 613 600 | R 110 739 + 36% of each R above R 467 500 | R 38 959 - R 51 133 | R 9 228 + 36% of each R above R 38 958 |

R 613 601 – R 782 200 | R 163 335 + 39% of each R above R 613 600 | R 51 134 - R 65 183 | R 13 611 + 39% of each R above R 51 133 |

R 782 201 – R 1 656 600 | R 229 089 + 41% of each R above R 782 200 | R 65 184 - R 138 050 | R 19 091 + 41% of each R above R65 183 |

R 1 656 601 + | R 587 593 + 45% of each R above R 1 656 600 | R 138 051 + | R 48 966 + 45% of each R above R 138 050 |

Rebates | Per Year | Per Month* |
---|---|---|

Primary Rebate (for persons under 65 years) | R 15 714 | R 1 310 |

Additional Rebate (for persons 65 years and older) | R 8 613 | R 718 |

Additional Rebate (for persons 75 years and older) | R 2 871 | R 239 |

Tax Thresholds | Per Year | Per Month* |
---|---|---|

Person under 65 years | R 87 300 | R 7 275 |

Persons 65 years to 74 years | R 135 150 | R 11 263 |

Persons 75 years and older | R 151 100 | R 12 592 |

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 | 2022 | 2021 |
---|---|---|

Main member per month | R 332 | R 319 |

First Dependant | R 332 | R 319 |

Each additional dependant | R 224 | R 215 |

* 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.

Income Per Year | Tax Per Year | Income Per Month* | Tax Per Month* |
---|---|---|---|

R 0 - R 205 900 | R 0 + 18% of each Rand | R 0 - R 17 158 | R 0 + 18% of each Rand |

R 205 901 – R 321 600 | R 37 062 + 26% of each R above R 205 900 | R 17 159 - R 26 800 | R 3 089 + 26% of each R above R 17 158 |

R 321 601 – R 445 100 | R 67 144 + 31% of each R above R 321 600 | R 26 801 - R 37 092 | R 5 595 + 31% of each R above R 26 800 |

R 445 101 – R 584 200 | R 105 429 + 36% of each R above R 445 100 | R 37 093 - R 48 683 | R 8 786 + 36% of each R above R 37 092 |

R 584 201 – R 744 800 | R 155 505 + 39% of each R above R 584 200 | R 48 684 - R 62 067 | R 12 959 + 39% of each R above R 48 683 |

R 744 801 – R 1 577 300 | R 218 139 + 41% of each R above R 744 800 | R 62 068 - R 131 442 | R 18 178 + 41% of each R above R 62 067 |

R 1 577 301 + | R 559 464 + 45% of each R above R 1 577 300 | R 131 443 + | R 46 622 + 45% of each R above R 131 442 |

Rebates | Per Year | Per Month* |
---|---|---|

Primary Rebate (for persons under 65 years) | R 14 958 | R 1 247 |

Additional Rebate (for persons 65 years and older) | R 8 199 | R 683 |

Additional Rebate (for persons 75 years and older) | R 2 736 | R 228 |

Tax Thresholds | Per Year | Per Month* |
---|---|---|

Person under 65 years | R 83 100 | R 6 925 |

Persons 65 years to 74 years | R 128 650 | R 10 721 |

Persons 75 years and older | R 143 850 | R 11 988 |

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 | 2021 | 2020 |
---|---|---|

Main member per month | R 319 | R 310 |

First Dependant | R 319 | R 310 |

Each additional dependant | R 215 | R 209 |

* 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.

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 14 220 | R 1 185 |

Additional Rebate (for persons 65 years and older) | R 7 794 | R 649 |

Additional Rebate (for persons 75 years and older) | R 2 601 | R 216 |

Tax Thresholds | Per Year | Per Month* |
---|---|---|

Person under 65 years | R 79 000 | R 6 583 |

Persons 65 years to 74 years | R 122 300 | R 10 191 |

Persons 75 years and older | R 136 750 | R 11 395 |

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 | 2020 | 2019 |
---|---|---|

Main member per month | R 310 | R 310 |

First Dependant | R 310 | R 310 |

Each additional dependant | R 209 | R 209 |

* 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.

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 |

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 |

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 |

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 |

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 |