Tax tables, thresholds and rebates

Compare 2017 to 2016

Rates of tax for individuals

Taxable Income (R) Rates of tax (R)
0 - 189 880 18% of taxable income
189 881 - 296 540 34 178 + 26% of taxable income above 189 880
296 541 - 410 460 61 910 + 31% of taxable income above 296 540
410 461 - 555 600 97 225 + 36% of taxable income above 410 460
555 601 - 708 310 149 475 + 39% of taxable income above 555 600
708 311 - 1 500 000 209 032 + 41% of taxable income above 708 310
1 500 001 and above 533 625 + 45% of taxable income above 1 500 000

Tax rebate

R13 635

Primary

R7 479

Secondary (65 and older)

R2 493

Tertiary (75 and older)

Tax thresholds

R75 750

People under 65

R117 300

People 65 and older

R131 150

People 75 and older

Rates of tax for individuals

Taxable Income (R) Rates of tax (R)
0 - 188 000 18% of taxable income
188 001 - 293 600 33 840 + 26% of taxable income above 188 000
293 601 - 406 400 61 296 + 31% of taxable income above 293 600
406 401 - 550 100 96 264 + 36% of taxable income above 406 400
550 101 - 701 300 147 996 + 39% of taxable income above 550 100
701 301 and above 206 964 + 41% of taxable income above 701 300

Tax rebate

R13 257

Primary

R7 407

Secondary (65 and older)

R2 466

Tertiary (75 and older)

Tax thresholds

R73 650

People under 65

R114 800

People 65 and older

R128 500

People 75 and older

Medical tax credits

For the taxpayer who paid the medical scheme contributions

R303

For the first dependant

R303

For each additional dependant(s)

R204

For the taxpayer who paid the medical scheme contributions

R286

For the first dependant

R286

For each additional dependant(s)

R192

Travel allowance

Rates per kilometre

Value of the vehicle (R) Fixed cost (R p.a) Fuel cost (c/km) Maintenance cost (c/km)
0 - 85 000 28 492 91.2 32.9
85 001 - 170 000 50 924 101.8 41.2
170 001 - 255 000 73 427 110.6 45.4
255 001 - 340 000 93 267 118.9 49.6
340 001 - 425 000 113 179 127.2 58.2
425 001 - 510 000 134 035 146.0 68.4
510 001 - 595 000 154 879 150.9 84.9
More than 595 000 154 879 150.9 84.9

Rates per kilometre

Value of the vehicle (R) Fixed cost (R p.a) Fuel cost (c/km) Maintenance cost (c/km)
0 - 80 000 26 675 82.4 30.8
80 001 - 160 000 47 644 92.0 38.6
160 001 - 240 000 68 684 100.0 42.5
240 001 - 320 000 87 223 107.5 46.4
320 001 - 400 000 105 822 115.0 54.5
400 001 - 480 000 125 303 132.0 64.0
480 001 - 560 000 144 784 136.5 79.5
More than 560 000 144 784 136.5 79.5

We need to prioritise our spending better, implement our plans more effectively and make greater impact
Pravin Gordhan

Subsistence allowance limits

R397

Meals & incidental costs per day

R122

Incidental cost per day

R372

Meals & incidental costs per day

R115

Incidental cost per day

Exempt amount for retirement fund and severance benefits

Retirement fund lump sum withdrawal benefits

Taxable Income (R) Rates of tax (R)
0 - 25 000 0% of taxable income
25 001 - 660 000 18% of taxable income above 25 000
660 001 - 990 000 114 300 + 27% of taxable income above 660 000
990 001 and above 203 400 + 36% of taxable income above 990 000

Retirement fund lump sum benefits or severence benefits

Taxable Income (R) Rates of tax (R)
0 - 500 000 0% of taxable income
500 001 - 700 000 18% of taxable income above 500 000
700 001 - 1 050 000 36 000 + 27% of taxable income above 700 000
1 050 001 and above 130 500 + 36% of taxable income above 1 050 000

Retirement fund lump sum withdrawal benefits

Taxable Income (R) Rates of tax (R)
0 - 25 000 0% of taxable income
25 001 - 660 000 18% of taxable income above 25 000
660 001 - 990 000 114 300 + 27% of taxable income above 660 000
990 001 and above 203 400 + 36% of taxable income above 990 000

Retirement fund lump sum benefits or severence benefits

Taxable Income (R) Rates of tax (R)
0 - 500 000 0% of taxable income
500 001 - 700 000 18% of taxable income above 500 000
700 001 - 1 050 000 36 000 + 27% of taxable income above 700 000
1 050 001 and above 130 500 + 36% of taxable income above 1 050 000

Government to spend R751.9 billion on basic education over the next 3 years
Pravin Gordhan