Tax Tables – Individuals
Staying up to date with the latest individual income tax rates is essential for financial planning, whether you are an employee, freelancer, or business owner. Each year, SARS updates the personal income tax brackets, rebates, and thresholds, and these determine how much tax individuals are required to pay based on their taxable income.
On this page, you’ll find:
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The current Individuals’ Tax Table,
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The applicable Tax Rebates (primary, secondary, and tertiary), and
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The Tax Thresholds (minimum income before tax is payable).
If you would like to see historical rates, SARS also provides an Archive – Tax Rates webpage, covering tables from the 2014/15 year onwards.
Scroll down to view the latest official SARS Individual Tax Tables.
Tax Rebate
12 March 2025 – No changes:
Tax Rebates | TY - 2025 | TY - 2024 | TY - 2023 | TY - 2022 |
|---|---|---|---|---|
Primary | R17,235.00 | R17,235.00 | R16,425.00 | R15,714.00 |
Secondary (65 and older) | R9,444.00 | R9,444.00 | R9,000.00 | R8,613.00 |
Tertiary (75 and older) | R3,145.00 | R3,145.00 | R2,997.00 | R2,871.00 |
Tax Thresholds
12 March 2025 – No changes:
Tax Thresholds | TY - 2025 | TY - 2024 | TY - 2023 | TY - 2022 |
|---|---|---|---|---|
Under 65 | R95,750.00 | R95,750.00 | R91,250.00 | R87,300.00 |
65 and older | R148,217.00 | R148,217.00 | R141,250.00 | R135,150.00 |
75 and older | R165,689.00 | R165,689.00 | R157,900.00 | R151,100.00 |
Tax Table (2024FY - 2026FY)
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 |
Tax Table (2023FY)
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 |