| Taxable income (R) |
Tax Rates |
| 0 – 165 600 |
18% of each R1 |
| 165 601 – 258 750 |
R29 808 + 25% of the amount above R165 600 |
| 258 751 – 358 110 |
R53 096 + 30% of the amount above R258 750 |
| 358 111 – 500 940 |
R82 904 + 35% of the amount above R358 110 |
| 500 941 – 638 600 |
R132 894 + 38% of the amount above R500 940 |
| 638 601 and above |
R185 205 + 40% of the amount above R638 600 |
| Tax Class | Tax Rebates |
| Primary | R12 080 |
| Additional | R6 750 (Persons 65 and older) |
| Tertiary | R2 250 (Persons 75 and older) |
| Tax Class |
Tax Threshold |
| Below age 65 | R67 111 |
| Age 65 to below 75 | R104 611 |
| Age 75 and over | R117 111 |