Rates of tax for individuals

2020 Tax Year – no changes from previous year

Taxable incomeRates of tax
0 – 205 90018 % of taxable income
205 901 – 321 60037 062 + 26% of taxable income above 205 900
321 601 – 445 10067 144 + 31% of taxable income above 321 600
445 101 – 584 200105 429 + 36% of taxable income above 445 100
584 201 – 744 800155 505 + 39% of taxable income above 584 200
744 801 – 1 577 300218 139 + 41% of taxable income above 744 800
1 577 301 and above559 464 + 45% of taxable income above 1 577 300

Tax Rebates – see changes from previous years

Tax RebateTax Year
​PrimaryR14 958R14 220R14 067R13 635​R13 500​R13 257
​Secondary (65 and older)R8 199R7 794R7 713R7 479R7 407R7 407
​Tertiary (75 and older)​R2 736​R2 601R2 574R2 493​R2 466R2 466

Tax Thresholds – see changes from previous years

AgeTax Year
Under 65​R83 100​R79 000​R78 150R75 750​R75 000​R73 650
65 an olderR​128 650R​122 300R121 000​R117 300R116 150R114 800
75 and olderR143 850R136 750R135 300R131 150R129 850R128 500

Medical Aid Tax Credits – no changes from last year

Per MonthYear
For the taxpayer who paid the medical scheme contributionsR​319R​310R​310​R303R286​R 270
​For the first dependantR319R310R310R303R286R 270
For each additional dependant(s)R215R209R209R204R192R181

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.

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Personal Information
Where a party receives any personal information (“PI”) related to the other party, the party who receives the PI, will comply with and have adequate measures in place to ensure that its employees, agents, subsidiaries and representatives comply with the provisions and obligations contained in the Protection of Personal Information Act, No. 4 of 2013. Any PI pertaining to one party which is required by the other party, will only be used by that other party for the purposes of this contract and will not be further processed or disclosed without the written consent of the latter and the recipient of that PI will take all reasonable precautions to preserve the integrity and prevent any corruption or loss, damage or destruction of the PI. If and when the contract is terminated, each party will, save to the extent that it is required to do otherwise by any applicable law, erase or cause to be erased, all PI and all copies of any part of the PI relating to the other party”.