Page 7 - Robin Twaddle PTG 2017 Digital
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NORMAL RATES OF TAX PAYABLE BY
NATURAL PERSONS FOR THE YEAR ENDED 29 FEBRUARY 2016
TAXABLE INCOME RATES OF TAX
R0 – R181 900 + 18% of each R1
R181 901 – R284 100 R32 742 + 26% of the amount above R181 900
R284 101 – R393 200 R59 314 + 31% of the amount above R284 100
R393 201 – R550 100 R93 135 + 36% of the amount above R393 200
R550 101 – R701 300 R149 619 + 39% of the amount above R550 100
R701 301 and above R208 587 + 41% of the amount above R701 300
* The tax rates applicable to special trusts are the same as those applicable to natural
persons, except that the primary rebate and interest exemptions do not apply.
Tax rebates 2016 2017 2018
Primary R13 257 R13 500 R13 635
Secondary (Persons 65 and older) R7 407 R7 407 R7 479
Tertiary (Persons 75 and older) R2 466 R2 466 R2 493
Tax thresholds 2016 2017 2018
Below age 65 R73 650 R75 000 R75 750
Age 65 to below 75 R114 800 R116 150 R117 300
Age 75 and over R128 500 R129 850 R131 150
Interest Exemption 2016 2017 2018
Below age 65 R23 800 R23 800 R23 800
Age 65 & above R34 500 R34 500 R34 500
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