Rates of tax for individuals

2022 Tax Year – no changes from previous year

Taxable incomeRates of tax
0 – 226 00018 % of taxable income
226 001 – 353 10040 680 + 26% of taxable income above 226 000
353 101 – 488 70073 726 + 31% of taxable income above 353 100
488 701 – 641 400115 762 + 36% of taxable income above 488 700
641 401 – 817 600170 734 + 39% of taxable income above 641 400
817 601 – 1 731 600239 452 + 41% of taxable income above 817 600
1 731 601 and above614 192 + 45% of taxable income above 1 731 600

Tax Rebates – see changes from previous years

Tax RebateTax Year
202220212020201920182017
​PrimaryR16 425R14 958R14 220R14 067R13 635​R13 500
​Secondary (65 and older)R9 000R8 199R7 794R7 713R7 479R7 407
​Tertiary (75 and older)R2 997​R2 736​R2 601R2 574R2 493​R2 466

Tax Thresholds – see changes from previous years

AgeTax Year
202220212020201920182017
Under 65R91 250​R83 100​R79 000​R78 150R75 750​R75 000
65 an olderR141 250R​128 650R​122 300R121 000​R117 300R116 150
75 and olderR157 900R143 850R136 750R135 300R131 150R129 850

Medical Aid Tax Credits – no changes from last year

Per MonthYear
202120202019201820172016
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”.

Please fill out the form below to receive the trail demo link

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”.