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.
2020 Tax Year – no changes from previous year
| Tax Year | Meals and incidental costs per day (R) | Incidental cost only per day (R) |
|---|---|---|
| 2020 | 435 | 134 |
| 2019 | 416 | 128 |
| 2018 | 397 | 122 |
| 2017 | 372 | 115 |
| 2016 | 353 | 109 |
| 2015 | 335 | 103 |
| 2014 | 319 | 98 |
Tax Rebates – see changes from previous years
| COMPANY NAME | CONTACT PERSON | EMAIL ADDRESS |
|---|---|---|
| Interactive Technology | Nikunj Shah | nikunj@itlweb.com |
| Netsoft | Richard Moutia | richard@intnet.mu |
| Rae & Associates | Michelle Rae | michelle@rae.za.com |
| TM Services | Tony Coelho | tony@tm-estates.co.za |
| Neluonde Consulting Services | Gloria Neluonde | finance.neluonde@gmail.com |
Tax Thresholds – see changes from previous years
Medical Aid Tax Credits – no changes from last year
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.
