This page retains selected South African individual income-tax rates, rebates and annual thresholds from earlier years of assessment. These figures are historical and must not be used to calculate tax for the current 2027 tax year.
For current rates, use the 2027 Individual Tax Tables.
2026 tax year (1 March 2025 – 28 February 2026)
The individual tax brackets remained unchanged from the previous tax year. The following rates therefore applied:
| Taxable income | Tax payable |
|---|---|
| R1 – R237 100 | 18% of taxable income |
| R237 101 – R370 500 | R42 678 + 26% above R237 100 |
| R370 501 – R512 800 | R77 362 + 31% above R370 500 |
| R512 801 – R673 000 | R121 475 + 36% above R512 800 |
| R673 001 – R857 900 | R179 147 + 39% above R673 000 |
| R857 901 – R1 817 000 | R251 258 + 41% above R857 900 |
| R1 817 001 and above | R644 489 + 45% above R1 817 000 |
Rebates: primary R17 235; secondary R9 444; tertiary R3 145. Annual thresholds: under 65 R95 750; age 65 to 74 R148 217; age 75 and older R165 689.
2025 tax year (1 March 2024 – 28 February 2025)
The individual tax brackets were unchanged from the previous year and were the same as those shown above for the 2026 tax year.
Rebates: primary R17 235; secondary R9 444; tertiary R3 145. Annual thresholds: under 65 R95 750; age 65 to 74 R148 217; age 75 and older R165 689.
2024 tax year (1 March 2023 – 29 February 2024)
The brackets, rebates and thresholds were the same as those applying in the 2025 and 2026 tax years:
Rebates: primary R17 235; secondary R9 444; tertiary R3 145. Annual thresholds: under 65 R95 750; age 65 to 74 R148 217; age 75 and older R165 689.
2023 tax year (1 March 2022 – 28 February 2023)
| Taxable income | Tax payable |
|---|---|
| R1 – R226 000 | 18% of taxable income |
| R226 001 – R353 100 | R40 680 + 26% above R226 000 |
| R353 101 – R488 700 | R73 726 + 31% above R353 100 |
| R488 701 – R641 400 | R115 762 + 36% above R488 700 |
| R641 401 – R817 600 | R170 734 + 39% above R641 400 |
| R817 601 – R1 731 600 | R239 452 + 41% above R817 600 |
| R1 731 601 and above | R614 192 + 45% above R1 731 600 |
Rebates: primary R16 425; secondary R9 000; tertiary R2 997. Annual thresholds: under 65 R91 250; age 65 to 74 R141 250; age 75 and older R157 900.
Historical figures are reproduced for comparison only. For tax assessments, verify the applicable year against the relevant SARS guide and legislation.