Drag Hero Here.

Tax Tables 2018-2019

For South Africa

Income Tax: Individuals and Trusts

Tax rates (year of assessment ending 28 February 2019)
Taxable Income   Rates of tax
0 - 195 850   18 % of taxable income
195 851 - 305 850 35 253 + 26% of taxable income above 195 850
305 851 - 423 300 63 853 + 31% of taxable income above 305 850
423 301 - 555 600 100 263 + 36% of taxable income above 423 300
555 601 - 708 310 147 891 + 39% of taxable income above 555 600
708 311 - 1 500 000 207 448 + 41% of taxable income above 708 310
1 500 001 and above 532 041 + 45% of taxable income above 1 500 000

Rebates

Rebates
Primary Rebate R14 067
Secondary (Persons 65 and older) R7 713
Tertiary (Persons 75 and older) R2 574

Tax Thresholds

The tax thresholds at which liability for normal tax commences
Persons under 65 R78 150
Persons of 65 - 74 years R121 000
Age 75 and older R135 300

Medical Scheme Fees Tax Credits

Main member R310
First dependant R310
Each additional dependant R209

Table for Calculation of Rate per km/Travel Allowance

Value of the vehicle (including VAT) Fixed Cost Fuel Cost Maintenance Cost
(R) (R p.a) (c/km) (c/km)
0 - 85 00 28 352 95.7 34.4
85 001 - 170 000 50 631 106.8 43.1
170 001 - 255 000 72 983 116.0 47.5
255 001 - 340 000 92 683 124.8 51.9
340 001 - 425 000 112 443 133.5 60.9
425 001 - 510 000 133 147 153.2 71.6
510 001 - 595 000 153 850 158.4 88.9
exceeding 595 000 153 850 158.4 88.9

The Taxation Laws Amendment Act, 2017 & the Tax Administration Laws Amendment Act, 2017 & the Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2017.