Rates and tables
Tax tables
| TAX TABLES - 2011 | ||||
| Brackets 2010/11 | 2009/10 | 2010/11 | % Change | |
| 18% rate | R 132,000 | R 140,000 | 6.06% | |
| R25 200 + 25% of income over R140 000 | R 210,000 | R 221,000 | 5.24% | |
| R45 450 + 30% of income over R221 000 | R 290,000 | R 305,000 | 5.17% | |
| R70 650 + 35% of income over R305 000 | R 410,000 | R 431,000 | 5.12% | |
| R114 750 + 38% of income over R431 000 | R 525,000 | R 552,000 | 5.14% | |
| R160 730 + 40% of income over R552 000 | R 525,001 | R 552,001 | 5.14% | |
| Rebates | ||||
| Primary | R 9,756 | R 10,260 | 5.17% | |
| Secondary | R 5,400 | R 5,675 | 5.09% | |
| Tax Threshold | ||||
| Below 65yrs old | R 54,200 | R 57,000 | 5.17% | |
| Over 65yrs old | R 84,200 | R 88,528 | 5.14% | |
| TAX TABLES - 2010 | ||||
| Taxable income from | Taxable income to | Tax on first R | Tax amount | Tax on excess (%) |
| 0 | 132,000 | 0 | 0 | 18 |
| 132,001 | 210,000 | 132,000 | 23,760 | 25 |
| 210,001 | 290,000 | 210,000 | 43,260 | 30 |
| 290,001 | 410,000 | 290,000 | 67,260 | 35 |
| 410,001 | 525,000 | 410,000 | 109,260 | 38 |
| 525,001 | and above | 525,000 | 152,960 | 40 |
| Rebates | R | |||
| Primary | 9,756 | |||
| Secondary | 5,400 | |||
| Tax thresholds | R | |||
| Below age 65 | 54,200 | |||
| Over age 65 | 84,200 | |||
| TAX TABLES - 2009 | ||||
| Taxable income from | Taxable income to | Tax on first R | Tax amount | Tax on excess (%) |
| 0 | 122,000 | 0 | 0 | 18 |
| 122,001 | 195,000 | 122,000 | 21,960 | 25 |
| 195,001 | 270,000 | 195,000 | 40,210 | 30 |
| 270,001 | 380,000 | 270,000 | 62,710 | 35 |
| 380,001 | 490,000 | 380,000 | 101,210 | 38 |
| 490,000 | and above | 490,000 | 143,010 | 40 |
| Rebates | R | |||
| Primary | 8,280 | |||
| Over 65 | 5,040 | |||
| Tax thresholds | R | |||
| Below age 65 | 46,000 | |||
| Over age 65 | 74,000 | |||
| TAX TABLES - 2008 | ||||
| Taxable income from | Taxable income to | Tax on first R | Tax amount | Tax on excess (%) |
| 0 | 112,500 | 0 | 0 | 18 |
| 112,501 | 180,000 | 112,500 | 20,250 | 25 |
| 180,001 | 250,000 | 180,000 | 37,125 | 30 |
| 250,001 | 350,000 | 250,000 | 58,125 | 35 |
| 350,001 | 450,000 | 350,000 | 93,125 | 38 |
| 450,001 | and above | 450,000 | 131,125 | 40 |
| Rebates | R | |||
| Primary | 7,740 | |||
| Over 65 | 4,680 | |||
| Tax thresholds | R | |||
| Below age 65 | 43,000 | |||
| Over age 65 | 69,000 | |||
| TAX TABLES - 2007 | ||||
| Taxable income from | Taxable income to | Tax on first R | Tax amount | Tax on excess (%) |
| 0 | 100,000 | 0 | 0 | 18 |
| 100,001 | 160,000 | 100,000 | 18,000 | 25 |
| 160,001 | 220,000 | 160,000 | 33,000 | 30 |
| 220,001 | 300,000 | 220,000 | 51,000 | 35 |
| 300,001 | 400,000 | 300,000 | 79,000 | 38 |
| 400,001 | and above | 400,000 | 117,000 | 40 |
| Rebates | R | |||
| Primary | 7,200 | |||
| Over 65 | 4,500 | |||
| Tax thresholds | R | |||
| Below age 65 | 40,000 | |||
| Over age 65 | 65,000 | |||
| TAX TABLES - 2006 | ||||
| Taxable income from | Taxable income to | Tax on first R | Tax amount | Tax on excess (%) |
| 0 | 80,000 | 0 | 0 | 18 |
| 80,001 | 130,000 | 80,000 | 14,400 | 25 |
| 130,001 | 180,000 | 130,000 | 26,900 | 30 |
| 180,001 | 230,000 | 180,000 | 41,900 | 35 |
| 230,001 | 300,000 | 230,000 | 59,400 | 38 |
| 300,001 | and above | 300,000 | 86,000 | 40 |
| Rebates | R | |||
| Primary | 6,300 | |||
| Over 65 | 4,500 | |||
| Tax thresholds | R | |||
| Below age 65 | 35,000 | |||
| Over age 65 | 60,000 | |||
| TAX TABLES - 2005 | ||||
| Taxable income from | Taxable income to | Tax on first R | Tax amount | Tax on excess (%) |
| 0 | 74,000 | 0 | 0 | 18 |
| 74,001 | 115,000 | 74,000 | 13,320 | 25 |
| 115,001 | 155,000 | 115,000 | 23,570 | 30 |
| 155,001 | 195,000 | 155,000 | 35,570 | 35 |
| 195,001 | 270,000 | 195,000 | 49,570 | 38 |
| 270,001 | and above | 270,000 | 78,070 | 40 |
| Rebates | R | |||
| Primary | 5,800 | |||
| Over 65 | 3,200 | |||
| Tax thresholds | R | |||
| Below age 65 | 32,222 | |||
| Over age 65 | 50,000 | |||
| TAX TABLES - 2004 | ||||
| Taxable income from | Taxable income to | Tax on first R | Tax amount | Tax on excess (%) |
| 0 | 70,000 | 0 | 0 | 18 |
| 70,001 | 110,000 | 70,000 | 12,600 | 25 |
| 110,001 | 140,000 | 110,000 | 22,600 | 30 |
| 140,001 | 180,000 | 140,000 | 31,600 | 35 |
| 180,001 | 255,000 | 180,000 | 45,600 | 38 |
| 255,001 | and above | 255,000 | 74,100 | 40 |
| Rebates | R | |||
| Primary | 5,400 | |||
| Over 65 | 3,100 | |||
| Tax thresholds | R | |||
| Below age 65 | 30,000 | |||
| Over age 65 | 47,222 | |||
| TAX TABLES - 2003 | ||||
| Taxable income from | Taxable income to | Tax on first R | Tax amount | Tax on excess (%) |
| 0 | 40,000 | 0 | 0 | 18 |
| 40,001 | 80,000 | 40,000 | 7,200 | 25 |
| 80,001 | 110,000 | 80,000 | 17,200 | 30 |
| 110,001 | 170,000 | 110,000 | 26,200 | 35 |
| 170,001 | 240,000 | 170,000 | 47,200 | 38 |
| 240,001 | and above | 240,000 | 73,800 | 40 |
| Rebates | R | |||
| Primary | 4,860 | |||
| Over 65 | 3,000 | |||
| Tax thresholds | R | |||
| Below age 65 | 27,000 | |||
| Over age 65 | 42,640 | |||
| TAX TABLES - 2002 | ||||
| Taxable income from | Taxable income to | Tax on first R | Tax amount | Tax on excess (%) |
| 0 | 38,000 | 0 | 0 | 18 |
| 38,001 | 55,000 | 38,000 | 6,840 | 25 |
| 55,001 | 80,000 | 55,000 | 11,260 | 30 |
| 80,001 | 100,000 | 80,000 | 19,260 | 35 |
| 100,001 | 215,000 | 100,000 | 26,660 | 38 |
| 215,001 | and above | 215,000 | 72,660 | 40 |
| Rebates | R | |||
| Primary | 4,140 | |||
| Over 65 | 3,000 | |||
| Tax thresholds | R | |||
| Below age 65 | 23,000 | |||
| Over age 65 | 39,154 | |||
| TAX TABLES - 2001 | ||||
| Taxable income from | Taxable income to | Tax on first R | Tax amount | Tax on excess (%) |
| 0 | 35,000 | 0 | 0 | 18 |
| 35,001 | 45,000 | 35,000 | 6,300 | 26 |
| 45,001 | 60,000 | 45,000 | 8,900 | 32 |
| 60,001 | 70,000 | 60,000 | 13,700 | 37 |
| 70,001 | 200,000 | 70,000 | 17,400 | 40 |
| 200,001 | and above | 200,000 | 69,400 | 42 |
| Rebates | R | |||
| Primary | 3,800 | |||
| Over 65 | 2,900 | |||
| Tax thresholds | R | |||
| Below age 65 | 21,111 | |||
| Over age 65 | 36,538 | |||
| TAX TABLES - 2000 | ||||
| Taxable income from | Taxable income to | Tax on first R | Tax amount | Tax on excess (%) |
| 0 | 33,000 | 0 | 0 | 19 |
| 33,001 | 50,000 | 33,000 | 6,270 | 30 |
| 50,001 | 60,000 | 50,000 | 11,370 | 35 |
| 60,001 | 70,000 | 60,000 | 14,870 | 40 |
| 70,001 | 120,000 | 70,000 | 18,870 | 44 |
| 120,001 | and above | 120,000 | 40,870 | 45 |
| Rebates | R | |||
| Primary | 3,710 | |||
| Over 65 | 2,775 | |||
| Tax thresholds | R | |||
| Below age 65 | 19,526 | |||
| Over age 65 | 33,717 | |||
| TAX TABLES - 1999 | ||||
| Taxable income from | Taxable income to | Tax on first R | Tax amount | Tax on excess (%) |
| 0 | 31,000 | 0 | 0 | 19 |
| 31,001 | 46,000 | 31,000 | 5,890 | 30 |
| 46,001 | 60,000 | 46,000 | 10,390 | 39 |
| 60,001 | 70,000 | 60,000 | 15,850 | 43 |
| 70,001 | 120,000 | 70,000 | 20,150 | 44 |
| 120,001 | and above | 120,000 | 42,150 | 45 |
| Rebates | R | |||
| Primary | 3,515 | |||
| Over 65 | 2,660 | |||
| Tax thresholds | R | |||
| Below age 65 | 18,500 | |||
| Over age 65 | 31,950 | |||
| TAX TABLES - 1998 | ||||
| Taxable income from | Taxable income to | Tax on first R | Tax amount | Tax on excess (%) |
| 0 | 30,000 | 0 | 0 | 19 |
| 30,001 | 35,000 | 30,000 | 5,700 | 30 |
| 35,001 | 45,000 | 35,000 | 7,200 | 32 |
| 45,001 | 60,000 | 45,000 | 10,400 | 41 |
| 60,001 | 70,000 | 60,000 | 16,550 | 43 |
| 70,001 | 100,000 | 70,000 | 20,850 | 44 |
| 100,001 | and above | 100,000 | 34,050 | 45 |
| Rebates | R | |||
| Primary | 3,215 | |||
| Over 65 | 2,500 | |||
| Tax thresholds | R | |||
| Below age 65 | 16,921 | |||
| Over age 65 | 30,050 | |||
| TAX TABLES - 1997 | ||||
| Taxable income from | Taxable income to | Tax on first R | Tax amount | Tax on excess (%) |
| 0 | 15,000 | 0 | 0 | 17 |
| 15,001 | 20,000 | 15,000 | 2,550 | 19 |
| 20,001 | 30,000 | 20,000 | 3,500 | 21 |
| 30,001 | 40,000 | 30,000 | 5,600 | 30 |
| 40,001 | 60,000 | 40,000 | 8,600 | 41 |
| 60,001 | 80,000 | 60,000 | 16,800 | 43 |
| 80,001 | 100,000 | 80,000 | 25,400 | 44 |
| 100,001 | and above | 100,000 | 34,200 | 45 |
| Rebates | R | |||
| Primary | 2,660 | |||
| Over 65 | 2,500 | |||
| Tax thresholds | R | |||
| Below age 65 | 15,800 | |||
| Over age 65 | 27,905 | |||
| TAX TABLES - 1996 | ||||
| Taxable income from | Taxable income to | Tax on first R | Tax amount | Tax on excess (%) |
| 0 | 5,000 | 0 | 0 | 17 |
| 5,001 | 10,000 | 5,000 | 850 | 18 |
| 10,001 | 15,000 | 10,000 | 1,750 | 19 |
| 15,001 | 20,000 | 15,000 | 2,700 | 20 |
| 20,001 | 30,000 | 20,000 | 3,700 | 21 |
| 30,001 | 40,000 | 30,000 | 5,800 | 31 |
| 40,001 | 50,000 | 40,000 | 8,900 | 42 |
| 50,001 | 70,000 | 50,000 | 13,100 | 43 |
| 70,001 | 80,000 | 70,000 | 21,700 | 44 |
| 80,001 | and above | 80,000 | 26,100 | 45 |
| Rebates | R | |||
| Primary | 2,625 | |||
| Over 65 | 2,500 | |||
| Tax thresholds | R | |||
| Below age 65 | 14,600 | |||
| Over age 65 | 26,785 | |||





