SARS Tax Rates for Individuals

This page on Tax-consultant.co.za is dedicated to bringing you a simple, consise summary of all the income tax brackets for indivuduals for the years of assessment from 2013 – 2024.

2021 tax year (1 March 2020 – 28 February 2021) – See the changes from the previous year

​Taxable income (R) ​Rates of tax (R)
1 – 205 900 18% of taxable income
205 901 – 321 600 37 062 + 26% of taxable income above 205 900
321 601 – 445 100 67 144 + 31% of taxable income above 321 600
445 101 – 584 200 105 429 + 36% of taxable income above 445 100
584 201 – 744 800 155 505 + 39% of taxable income above 584 200
744 801 – 1 577 300 218 139 + 41% of taxable income above 744 800
1 577 301 and above 559 464 + 45% of taxable income above 1 577 300

2020 tax year (1 March 2019 – 29 February 2020) – No changes from the previous year

​Taxable income (R) ​Rates of tax (R)
1 – 195 850 18% of taxable income
195 851 – 305 850 35 253 + 26% of taxable income above 195 850
305 851 – 423 300 63 853 + 31% of taxable income above 305 850
423 301 – 555 600 100 263 + 36% of taxable income above 423 300
555 601 – 708 310 147 891 + 39% of taxable income above 555 600
708 311 – 1 500 000 207 448 + 41% of taxable income above 708 310
1 500 001 and above 532 041 + 45% of taxable income above 1 500 000

2019 tax year (1 March 2018 – 28 February 2019)

​Taxable income (R) ​Rates of tax (R)
0 – 195 850 18% of taxable income
195 851 – 305 850 35 253 + 26% of taxable income above 195 850
305 851 – 423 300 63 853 + 31% of taxable income above 305 850
423 301 – 555 600 100 263 + 36% of taxable income above 423 300
555 601 – 708 310 147 891 + 39% of taxable income above 555 600
708 311 – 1 500 000 207 448 + 41% of taxable income above 708 310
1 500 001 and above 532 041 + 45% of taxable income above 1 500 000

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

2020 tax year (1 March 2019 – 28 February 2020): Will be released in 2019.

2021 tax year (1 March 2020 – 28 February 2021): Will be released in 2020.

2022 tax year (1 March 2021 – 28 February 2022): Will be released in 2021.

2023 tax year (1 March 2022 – 28 February 2023): Will be released in 2022.

2024 tax year (1 March 2023 – 28 February 2024): Will be released in 2023.