This is just a high level summary, should you need detailed information kindly email our secretarial team on:
2018/2019 Tax Table
Rates of tax for individuals
Following the changes announced in the Budget Speech on 21 February 2018, the rates of tax outlined below will be effective 1 March 2018.
| 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 |
Tax Rebates:
| Rebates | |
| Primary | R14 067 |
| Secondary (Persons 65 and older) | R7 713 |
| Tertiary (Persons 75 and older) | R2 574 |
Age Thresholds:
| Age | Tax Threshold |
| Below age 65 | R78 150 |
| Age 65 to below 75 | R121 000 |
| Age 75 and over | R135 300 |
Medical Aid Tax Credits:
| Medical Aid Tax Credits | |
| Main Member | R310 |
| First Dependent | R310 |
| Additional Dependents | R209 |
Subsistence Allowance:
| Subsistence Allowance (RSA) | |
| Meals and Incidentals | R416 |
| Incidentals Only | R128 |
Prescribed Rate Per Kilometre:
| Prescribed Rate Per Kilometre |
| Prescribed Rate Per Kilometre is R3.61 (2017/18: 3.55) |
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