{"id":389,"date":"2023-07-13T11:16:30","date_gmt":"2023-07-13T11:16:30","guid":{"rendered":"https:\/\/swaccountants.co.za\/?page_id=389"},"modified":"2024-03-08T10:21:51","modified_gmt":"2024-03-08T10:21:51","slug":"tax-guides","status":"publish","type":"page","link":"https:\/\/swaccountants.co.za\/index.php\/tax-guides\/","title":{"rendered":"Tax Guides"},"content":{"rendered":"\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t\t
<\/div>\n\t\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Tax Guides & Useful Links<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\n
\n
\n
\n
\n
\n
\n
\n

2025 tax year (1 March 2024 \u2013 28 February 2025)<\/h2>\n
\n
\n

21 February 2024 \u2013 No changes from last year<\/p>\n<\/div>\n<\/div>\n

2024 tax year (1 March 2023 \u2013 29 February 2024)<\/h2>\n
\n

22 February 2023 \u2013 See changes from last year:<\/p>\n<\/div>\n

\n\n\n\n\n\n\n\n\n\n\n
Taxable income (R)<\/span><\/th>\nRates of tax (R)<\/span><\/th>\n<\/tr>\n
1 \u2013 237 100<\/td>\n18% of taxable income<\/td>\n<\/tr>\n
237 101 \u2013 370 500<\/td>\n42 678 + 26% of taxable income above 237 100<\/td>\n<\/tr>\n
370 501 \u2013 512 800<\/td>\n77 362 + 31% of taxable income above 370 500<\/td>\n<\/tr>\n
512 801 \u2013 673 000<\/td>\n121 475 + 36% of taxable income above 512 800<\/td>\n<\/tr>\n
673 001 \u2013 857 900<\/td>\n179 147 + 39% of taxable income above 673 000<\/td>\n<\/tr>\n
857 901 \u2013 1 817 000<\/td>\n251 258 + 41% of taxable income above 857 900<\/td>\n<\/tr>\n
1 817 001 and above<\/td>\n644 489 + 45% of taxable income above 1 817 000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

2023 tax year (1 March 2022 \u2013 28 February 2023)<\/h2>\n
\n

23 February 2022 \u2013 See the changes from the previous year:<\/p>\n\n\n\n\n\n\n\n\n\n\n
Taxable income (R)<\/span><\/th>\nRates of tax (R)<\/span><\/th>\n<\/tr>\n
1 \u2013 226 000<\/span><\/td>\n18% of taxable income<\/td>\n<\/tr>\n
226 001 \u2013 353 100<\/span><\/td>\n40 680 + 26% of taxable income above 226 000<\/td>\n<\/tr>\n
353 101 \u2013 488 700<\/span><\/td>\n73 726 + 31% of taxable income above 353 100<\/td>\n<\/tr>\n
488 701\u2013 641 400<\/span><\/td>\n115 762 + 36% of taxable income above 488 700<\/td>\n<\/tr>\n
641 401 \u2013 817 600<\/span><\/td>\n170 734 + 39% of taxable income above 641 400<\/td>\n<\/tr>\n
817 601 \u2013 1 731 600<\/span><\/td>\n239 452  + 41% of taxable income above 817 600<\/td>\n<\/tr>\n
1 731 601 and above<\/span><\/td>\n614 192 + 45% of taxable income above 1 731 600<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

2022 tax year (1 March 2021 \u2013 28 February 2022)<\/h2>\n
\n
\n

See the changes from the previous year:<\/p>\n<\/div>\n\n\n\n\n\n\n\n\n\n\n
Taxable income (R)<\/span><\/th>\nRates of tax (R)<\/span><\/th>\n<\/tr>\n
1 \u2013 216 200<\/span><\/td>\n18% of taxable income<\/td>\n<\/tr>\n
216 201 \u2013 337 800<\/span><\/td>\n38 916 + 26% of taxable income above 216 200<\/td>\n<\/tr>\n
337 801 \u2013 467 500<\/span><\/td>\n70 532 + 31% of taxable income above 337 800<\/td>\n<\/tr>\n
467 501 \u2013 613 600<\/span><\/td>\n110 739 + 36% of taxable income above 467 500<\/td>\n<\/tr>\n
613 601 \u2013 782 200<\/span><\/td>\n163 335 + 39% of taxable income above 613 600<\/td>\n<\/tr>\n
782 201 \u2013 1 656 600<\/span><\/td>\n229 089  + 41% of taxable income above 782 200<\/td>\n<\/tr>\n
1 656 601 and above<\/span><\/td>\n587 593 + 45% of taxable income above 1 656 600<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n
\n
\n

Tax Rebates<\/h2>\n<\/div>\n

21 February 2024 \u2013 No changes from last year:<\/p>\n\n\n\n\n\n\n\n
Tax Rebate<\/span><\/th>\n <\/span><\/th>\n <\/span><\/th>\n <\/span><\/th>\n Tax Year <\/span><\/th>\n<\/tr>\n
 <\/td>\n2025<\/span><\/td>\n   2024 <\/span><\/td>\n    2023<\/span><\/td>\n2022  <\/span><\/td>\n<\/tr>\n
Primary<\/td>\nR17235 <\/span><\/td>\nR17 235   <\/span><\/td>\nR16 425<\/span><\/td>\nR15 714<\/span><\/td>\n<\/tr>\n
Secondary (65 and older)<\/td>\nR9 444<\/span><\/td>\nR9 444<\/span><\/td>\nR9 000<\/span><\/td>\nR8 613<\/span><\/td>\n<\/tr>\n
Tertiary (75 and older)<\/td>\nR3 145<\/span><\/td>\nR3 145<\/span><\/td>\nR2 997<\/span><\/td>\nR2 871<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tax Thresholds<\/h2>\n

21 February 2024 \u2013 No changes from last year:<\/p>\n\n\n\n\n\n\n\n
            Age                    <\/span><\/span><\/th>\n <\/span><\/th>\n <\/span><\/th>\n <\/span><\/th>\nTax Year <\/span><\/th>\n<\/tr>\n
 <\/td>\n2025<\/span><\/td>\n2024<\/span><\/td>\n2023 <\/span><\/td>\n2022<\/span><\/td>\n<\/tr>\n
Under 65<\/td>\nR95 750<\/span><\/td>\nR95 750<\/span><\/td>\nR91 250<\/span><\/td>\nR87 300<\/span><\/td>\n<\/tr>\n
65 an older<\/td>\nR148 217<\/span><\/td>\nR148 217<\/span><\/td>\nR141 250<\/span><\/td>\nR135 150<\/span><\/td>\n<\/tr>\n
75 and older<\/td>\nR165 689<\/span><\/td>\nR165 689<\/span><\/td>\nR157 900<\/span><\/td>\nR151 100<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>SARS: Request your Tax No: <\/span>https:\/\/tools.sars.gov.za\/SOQS\/?queryType=11<\/a><\/span><\/div><\/div><\/div><\/section><\/div><\/div><\/div>
\n
SARS: Submit Supporting Documents: <\/span>https:\/\/tools.sars.gov.za\/SOQS\/?queryType=5<\/a><\/span><\/div>\n

SARS: Tax Compliance Request: https:\/\/tools.sars.gov.za\/sarsonlinequery\/tcr01<\/span><\/a><\/p>\n

SARS: Submit a payment allocation: <\/span>https:\/\/tools.sars.gov.za\/SOQS\/?queryType=1<\/a><\/span><\/p>\n

SARS: Register a Representative: <\/span>https:\/\/tools.sars.gov.za\/SOQS\/?queryType=12<\/a><\/span><\/p>\n

SARS E-filing: How to Register: https:\/\/www.youtube.com\/watch?v=6JmWUnoPOXM&list=UU99iTA47ljOpOF12NiDJvvA&index=12<\/a><\/span><\/p>\n

SARS: Register for E-Filing: https:\/\/secure.sarsefiling.co.za\/app\/register<\/a><\/span><\/p>\n

SARS Client Information System: https:\/\/www.sars.gov.za\/client-segments\/client-information-system\/<\/a><\/span><\/p>\n

SARS: Businesses and Employers: https:\/\/www.sars.gov.za\/businesses-and-employers\/<\/a><\/span><\/p>\n

SARS: Customs and Excise: https:\/\/www.sars.gov.za\/customs-and-excise\/<\/a><\/span><\/p>\n

SARS: Individuals: https:\/\/www.sars.gov.za\/individuals\/<\/a><\/span><\/p>\n

SARS: Dispute Resolution and Judgements: https:\/\/www.sars.gov.za\/legal-counsel\/dispute-resolution-judgments\/<\/a><\/span><\/p>\n

SARS: Tax Administration (TAA): https:\/\/www.sars.gov.za\/legal-counsel\/tax-administration\/<\/a><\/span><\/p>\n

SARS: Access to Information: https:\/\/www.sars.gov.za\/legal-counsel\/primary-legislation\/access-to-information\/<\/a><\/span><\/p>\n

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\/<\/a><\/span><\/p>\n

SARS: Debt Management: https:\/\/www.sars.gov.za\/individuals\/what-if-i-do-not-agree\/query-my-debt\/<\/a><\/span><\/p>\n

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\/<\/a><\/span><\/p>\n

SARS: Request for Corrections: https:\/\/www.sars.gov.za\/individuals\/what-if-i-do-not-agree\/request-for-corrections\/<\/a><\/span><\/p>\n

SARS: Objections: https:\/\/www.sars.gov.za\/individuals\/what-if-i-do-not-agree\/objections\/<\/a><\/span><\/p>\n

SARS: <\/span>Appeals: https:\/\/www.sars.gov.za\/individuals\/what-if-i-do-not-agree\/appeals\/<\/a><\/span><\/p>\n

SARS: Admin Penalty: https:\/\/www.sars.gov.za\/individuals\/what-if-i-do-not-agree\/admin-penalty\/<\/a><\/span><\/p>\n

SARS: Make an appointment: https:\/\/www.sars.gov.za\/contact-us\/make-an-appointment\/<\/a><\/span><\/p>\n

Contact SARS by E-mail\/Fax or Post: https:\/\/www.sars.gov.za\/contact-us\/contact-sars-by-e-mail-fax-or-post\/<\/a><\/span><\/p>\n

SARS: Important Dates: https:\/\/www.sars.gov.za\/important-dates\/<\/a><\/span><\/p>\n

SARS: Find a Form: https:\/\/www.sars.gov.za\/find-a-form\/<\/a><\/span><\/p>\n

SARS: Find a Tax Rate: https:\/\/www.sars.gov.za\/tax-rates\/<\/a><\/span><\/p>\n

SARS: Individual Tax Season: https:\/\/www.sars.gov.za\/types-of-tax\/personal-income-tax\/tax-season\/<\/a><\/span><\/p>\n

SARS: Browser Guidelines: https:\/\/www.sars.gov.za\/individuals\/how-do-i-register-for-tax\/browser-compatibility-guidelines\/<\/a><\/span><\/p>\n

SARS: Find a Branch: https:\/\/www.sars.gov.za\/contact-us\/branch-finder\/<\/a><\/span><\/p>\n

SARS: Find a Publication: https:\/\/www.sars.gov.za\/find-a-publication\/<\/a><\/span><\/p>\n

SARS: Report a Tax Crime: https:\/\/www.sars.gov.za\/targeting-tax-crime\/report-a-tax-crime\/<\/a><\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Tax Guides & Useful Links 2025 tax year (1 March 2024 \u2013 28 February 2025) 21 February 2024 \u2013 No changes from last year 2024 tax year (1 March 2023 \u2013 29 February 2024) 22 February 2023 \u2013 See changes from last year: Taxable income (R) Rates of tax (R) 1 \u2013 237 100 18% […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-389","page","type-page","status-publish","hentry"],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t