Rates of tax for individuals

2020 Tax Year – no changes from previous year


Taxable income	Rates of tax
0 – 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

Tax Rebates – see changes from previous years


Tax Rebate	Tax Year
	2021	2020	2019	2018	2017	2016
Primary	R14 958	R14 220	R14 067	R13 635	R13 500	R13 257
Secondary (65 and older)	R8 199	R7 794	R7 713	R7 479	R7 407	R7 407
Tertiary (75 and older)	R2 736	R2 601	R2 574	R2 493	R2 466	R2 466

Tax Thresholds – see changes from previous years


Age	Tax Year
	2021	2020	2019	2018	2017	2016
Under 65	R83 100	R79 000	R78 150	R75 750	R75 000	R73 650
65 an older	R128 650	R122 300	R121 000	R117 300	R116 150	R114 800
75 and older	R143 850	R136 750	R135 300	R131 150	R129 850	R128 500

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.