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SARS Information

SARS Tax Tables

Quick And Easy Reference To SARS Tax Tables

2021 tax year (1 March 2020 - 28 February 2021) - See the changes from the previous year
Taxable income (R) Rates of tax (R)
1 – 205 900 18% of taxable income
205 901 – 321 600 37 062 + 26% of taxable income above 205 900
321 601 – 445 100 67 144 + 31% of taxable income above 321 600
445 101 – 584 200 105 429 + 36% of taxable income above 445 100
584 201 – 744 800 155 505 + 39% of taxable income above 584 200
744 801 – 1 577 300 218 139 + 41% of taxable income above 744 800
1 577 301 and above 559 464 + 45% of taxable income above 1 577 300
2020 tax year (1 March 2019 - 29 February 2020) - No changes from the previous year
Taxable income (R) Rates of tax (R)
1 – 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
2019 tax year (1 March 2018 - 28 February 2019)
Taxable income (R) Rates of tax (R)
1 – 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
Tax Rebates - see changes from previous year
Tax Rebate Tax Year
2021 2020 2019
Primary R14 958 R14 220 R14 067
Secondary (65 and older) R8 199 R7 794 R7 713
Tertiary (75 and older) R2 736 R2 601 R2 574
Tax Thresholds - see changes from previous year
Age Tax Year
2021 2020 2019
Under 65 R83 100 R79 000 R78 150
65 an older R128 650 R122 300 R121 000
75 and older R143 850 R136 750 R135 300

TAX RATES FOR COMPANIES AND SMALL BUSINESS CORPORATIONS (SBC)

Financial years ending on any date between 1 April 2019 and 31 March 2020
Taxable Income (R) Rate of Tax (R)
0 – 79 000 0% of taxable income
79 001 – 365 000 7% of taxable income above 79 000
365 001 – 550 000 20 020 + 21% of taxable income above 365 000
550 001 and above 58 870 + 28% of the amount above 550 000
Financial years ending on any date between 1 April 2018 and 31 March 2019
Taxable Income (R) Rate of Tax (R)
0 – 78 150 0% of taxable income
78 151 – 365 000 7% of taxable income above 78 150
365 001 – 550 000 20 080 + 21% of taxable income above 365 000
550 001 and above 58 930 + 28% of the amount above 550 000
COMPANY TAX TABLE
Financial years ending on any date between Rate of Tax
1 April 2019 - 31 March 2020 28%
1 April 2018 - 31 March 2019 28%