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Rates of tax for individuals
2022 Tax Year – no changes from previous year
| Taxable income | Rates of tax |
|---|---|
| 0 – 226 000 | 18 % of taxable income |
| 226 001 – 353 100 | 40 680 + 26% of taxable income above 226 000 |
| 353 101 – 488 700 | 73 726 + 31% of taxable income above 353 100 |
| 488 701 – 641 400 | 115 762 + 36% of taxable income above 488 700 |
| 641 401 – 817 600 | 170 734 + 39% of taxable income above 641 400 |
| 817 601 – 1 731 600 | 239 452 + 41% of taxable income above 817 600 |
| 1 731 601 and above | 614 192 + 45% of taxable income above 1 731 600 |
Tax Rebates – see changes from previous years
| Tax Rebate | Tax Year | |||||
|---|---|---|---|---|---|---|
| 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | |
| Primary | R16 425 | R14 958 | R14 220 | R14 067 | R13 635 | R13 500 |
| Secondary (65 and older) | R9 000 | R8 199 | R7 794 | R7 713 | R7 479 | R7 407 |
| Tertiary (75 and older) | R2 997 | R2 736 | R2 601 | R2 574 | R2 493 | R2 466 |
Tax Thresholds – see changes from previous years
| Age | Tax Year | |||||
|---|---|---|---|---|---|---|
| 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | |
| Under 65 | R91 250 | R83 100 | R79 000 | R78 150 | R75 750 | R75 000 |
| 65 an older | R141 250 | R128 650 | R122 300 | R121 000 | R117 300 | R116 150 |
| 75 and older | R157 900 | R143 850 | R136 750 | R135 300 | R131 150 | R129 850 |
Medical Aid Tax Credits – no changes from last year
| Per Month | Year | |||||
|---|---|---|---|---|---|---|
| 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | |
| For the taxpayer who paid the medical scheme contributions | R319 | R310 | R310 | R303 | R286 | R 270 |
| For the first dependant | R319 | R310 | R310 | R303 | R286 | R 270 |
| For each additional dependant(s) | R215 | R209 | R209 | R204 | R192 | R181 |
Subsistence Allowance (local) – see changes from last year
Where the recipient is obliged to spend at least one night away from his or her usual place of residence on business and the accommodation to which that allowance or advance relates is in the Republic of South Africa and the allowance or advance is granted to pay for:
- meals and incidental costs, R452;
- incidental costs only, R139.
The rates for foreign travel (travel outside South Africa) will be gazetted soon and can be found on www.sars.gov.za
Prescribed Rate Per Kilometre:
The SARS prescribed rate per kilometre increased from R3.61 to R3.98.
