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Rates of Tax for Individuals

2026 tax year (1 March 2025 – 28 February 2026)

Taxable Income (R) Rates of Tax (R)
1 – 237 100 18% of taxable income
237 101 – 370 50042 678 + 26% of taxable income above 237 100
370 501 – 512 80077 362 + 31% of taxable income above 370 500
512 801 – 673 000121 475 + 36% of taxable income above 512 800
673 001 – 857 900179 147 + 39% of taxable income above 673 000
857 901 – 1 817 000251 258 + 41% of taxable income above 857 900
1 817 001 and above644 489 + 45% of taxable above 1 817 000

2025 tax year (1 March 2024 – 28 February 2025)

Taxable Income (R) Rates of Tax (R)
1 – 237 100 18% of taxable income
237 101 – 370 50042 678 + 26% of taxable income above 237 100
370 501 – 512 80077 362 + 31% of taxable income above 370 500
512 801 – 673 000121 475 + 36% of taxable income above 512 800
673 001 – 857 900179 147 + 39% of taxable income above 673 000
857 901 – 1 817 000251 258 + 41% of taxable income above 857 900
1 817 001 and above644 489 + 45% of taxable above 1 817 000

2024 tax year (1 March 2023 – 29 February 2024)

Taxable Income (R) Rates of Tax (R)
1 – 237 100 18% of taxable income
237 101 – 370 50042 678 + 26% of taxable income above 237 100
370 501 – 512 80077 362 + 31% of taxable income above 370 500
512 801 – 673 000121 475 + 36% of taxable income above 512 800
673 001 – 857 900179 147 + 39% of taxable income above 673 000
857 901 – 1 817 000251 258 + 41% of taxable income above 857 900
1 817 001 and above6449 + 45% of taxable income above 1 817 000

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