Tax Guides & Useful Links

2025 tax year (1 March 2024 – 28 February 2025)

21 February 2024 – No changes from last year

2024 tax year (1 March 2023 – 29 February 2024)

22 February 2023 – See changes from last year:

Taxable income (R)	Rates of tax (R)
1 – 237 100	18% of taxable income
237 101 – 370 500	42 678 + 26% of taxable income above 237 100
370 501 – 512 800	77 362 + 31% of taxable income above 370 500
512 801 – 673 000	121 475 + 36% of taxable income above 512 800
673 001 – 857 900	179 147 + 39% of taxable income above 673 000
857 901 – 1 817 000	251 258 + 41% of taxable income above 857 900
1 817 001 and above	644 489 + 45% of taxable income above 1 817 000

2023 tax year (1 March 2022 – 28 February 2023)

23 February 2022 – See the changes from the previous year:

Taxable income (R)	Rates of tax (R)
1 – 226 000	18% of taxable income
226 001 – 353 100	40 680 + 26% of taxable income above 226 000
353 101 – 488 700	73 726 + 31% of taxable income above 353 100
488 701– 641 400	115 762 + 36% of taxable income above 488 700
641 401 – 817 600	170 734 + 39% of taxable income above 641 400
817 601 – 1 731 600	239 452 + 41% of taxable income above 817 600
1 731 601 and above	614 192 + 45% of taxable income above 1 731 600

2022 tax year (1 March 2021 – 28 February 2022)

See the changes from the previous year:

Taxable income (R)	Rates of tax (R)
1 – 216 200	18% of taxable income
216 201 – 337 800	38 916 + 26% of taxable income above 216 200
337 801 – 467 500	70 532 + 31% of taxable income above 337 800
467 501 – 613 600	110 739 + 36% of taxable income above 467 500
613 601 – 782 200	163 335 + 39% of taxable income above 613 600
782 201 – 1 656 600	229 089 + 41% of taxable income above 782 200
1 656 601 and above	587 593 + 45% of taxable income above 1 656 600

Tax Rebates

21 February 2024 – No changes from last year:

Tax Rebate				Tax Year
	2025	2024	2023	2022
Primary	R17235	R17 235	R16 425	R15 714
Secondary (65 and older)	R9 444	R9 444	R9 000	R8 613
Tertiary (75 and older)	R3 145	R3 145	R2 997	R2 871

Tax Thresholds

21 February 2024 – No changes from last year:

Age				Tax Year
	2025	2024	2023	2022
Under 65	R95 750	R95 750	R91 250	R87 300
65 an older	R148 217	R148 217	R141 250	R135 150
75 and older	R165 689	R165 689	R157 900	R151 100

SARS: Request your Tax No: https://tools.sars.gov.za/SOQS/?queryType=11

SARS: Submit Supporting Documents: https://tools.sars.gov.za/SOQS/?queryType=5

SARS: Tax Compliance Request: https://tools.sars.gov.za/sarsonlinequery/tcr01

SARS: Submit a payment allocation: https://tools.sars.gov.za/SOQS/?queryType=1

SARS: Register a Representative: https://tools.sars.gov.za/SOQS/?queryType=12

SARS E-filing: How to Register: https://www.youtube.com/watch?v=6JmWUnoPOXM&list=UU99iTA47ljOpOF12NiDJvvA&index=12

SARS: Register for E-Filing: https://secure.sarsefiling.co.za/app/register

SARS Client Information System: https://www.sars.gov.za/client-segments/client-information-system/

SARS: Businesses and Employers: https://www.sars.gov.za/businesses-and-employers/

SARS: Customs and Excise: https://www.sars.gov.za/customs-and-excise/

SARS: Individuals: https://www.sars.gov.za/individuals/

SARS: Dispute Resolution and Judgements: https://www.sars.gov.za/legal-counsel/dispute-resolution-judgments/

SARS: Tax Administration (TAA): https://www.sars.gov.za/legal-counsel/tax-administration/

SARS: Access to Information: https://www.sars.gov.za/legal-counsel/primary-legislation/access-to-information/

SARS: Promotion of Access to Information Act, 2000 (PAIA): https://www.sars.gov.za/legal-counsel/primary-legislation/promotion-of-access-to-information-act-2000-paia/

SARS: Debt Management: https://www.sars.gov.za/individuals/what-if-i-do-not-agree/query-my-debt/

SARS: Being Audited or Selected for Verification?: https://www.sars.gov.za/individuals/what-if-i-do-not-agree/being-audited-or-selected-for-verification/

SARS: Request for Corrections: https://www.sars.gov.za/individuals/what-if-i-do-not-agree/request-for-corrections/

SARS: Objections: https://www.sars.gov.za/individuals/what-if-i-do-not-agree/objections/

SARS: Appeals: https://www.sars.gov.za/individuals/what-if-i-do-not-agree/appeals/

SARS: Admin Penalty: https://www.sars.gov.za/individuals/what-if-i-do-not-agree/admin-penalty/

SARS: Make an appointment: https://www.sars.gov.za/contact-us/make-an-appointment/

Contact SARS by E-mail/Fax or Post: https://www.sars.gov.za/contact-us/contact-sars-by-e-mail-fax-or-post/

SARS: Important Dates: https://www.sars.gov.za/important-dates/

SARS: Find a Form: https://www.sars.gov.za/find-a-form/

SARS: Find a Tax Rate: https://www.sars.gov.za/tax-rates/

SARS: Individual Tax Season: https://www.sars.gov.za/types-of-tax/personal-income-tax/tax-season/

SARS: Browser Guidelines: https://www.sars.gov.za/individuals/how-do-i-register-for-tax/browser-compatibility-guidelines/

SARS: Find a Branch: https://www.sars.gov.za/contact-us/branch-finder/

SARS: Find a Publication: https://www.sars.gov.za/find-a-publication/

SARS: Report a Tax Crime: https://www.sars.gov.za/targeting-tax-crime/report-a-tax-crime/