Income Tax Calculators.
Tax and Finance Calculators

2019 Tax Tables

✔ 2019 Tax Rates, Thresholds and Allowance for Individuals, Companies, Trusts and Small Business Corporations (SBC) in South Africa

You are viewing the income tax rates, thresholds and allowances for the 2019 Tax Year in South Africa. If you are looking for an alternative tax year, please select one below.

2016 - 2017 Tax Tables 2017 - 2018 Tax Tables 2019 - 2020 Tax Tables 2020 - 2021 Tax Tables

The following tax rates, thresholds and allowances are valid for the 2018 - 2019 Tax Year in South Africa which is known as the 2019 Tax Year. The Tax Year runs from 1 March 2018 - 28 February 2019

Rates for Individuals

South Africa 2019 Tax Tables for Individuals
Taxable Income (R)Percentage rate of tax due within the threshold
R0.00 - R195,850.0018% of income within the threshold
R195,850.00 - R305,850.0026% of income within the threshold + R35,253.00
R305,850.00 - R423,300.0031% of income within the threshold + R63,853.00
R423,300.00 - R555,600.0036% of income within the threshold + R100,263.00
R555,600.00 - R708,310.0039% of income within the threshold + R147,891.00
R708,310.00 - R1,500,000.0041% of income within the threshold + R207,448.00
South Africa 2019 Tax Tables for Individuals
R78,150.00Tax Free Threshold Under 65
R121,000.00Tax Free Threshold Over 65
R135,300.00Tax Free Threshold Over 75
R14,067.00Tax Rebate Under 65
R7,713.00Tax Rebate Over 65
R2,574.00Tax Rebate Over 75

Medical Tax Credit Rates

Please note that the Medical Tax Credit is a non-refundable tax credit and cannot be carried over to the next tax year. The MTC is a fixed monthly amount that increases in line with the number of dependants you claim for. Note that the figures below show the annual Medical Tax Credit amounts

South Africa 2019 Tax Tables for Medical Tax Credit Rates
R3,720.00Medical Tax Credit for the taxpayer who paid the medical scheme contributions
R3,720.00Medical Tax Credit for the first dependant
R2,508.00Medical Tax Credit for each additional dependant(s)
7.5%Medical Tax, percentage of deductible earning

Companies, Trusts and Small Business Corporations (SBC)

South Africa 2019 Tax Tables for Companies, Trusts and Small Business Corporations (SBC)
%Company with financial years ending 1 April 2018 - 31 March 2019
%Personal service provider companies
%Foreign resident companies which earn income from a source in South Africa
%Trusts (other than special trusts) assessment year ending 1 March 2018 - 31 Febuary 2019
South Africa 2019 Tax Tables for Small Business Corporations (SBC)
Taxable Income (R)Percentage rate of tax due within the threshold
R0.00 - R0.00% of income within the threshold
R0.00 - R0.00% of income within the threshold + R0.00
R0.00 - R0.00% of income within the threshold + R0.00
R0.00 - R0.00% of income within the threshold + R0.00

Medical Tax Credit Rates

Please note that the Medical Tax Credit is a non-refundable tax credit and cannot be carried over to the next tax year. The MTC is a fixed monthly amount that increases in line with the number of dependants you claim for. Note that the figures below show the annual Medical Tax Credit amounts

South Africa 2019 Tax Tables for Medical Tax Credit Rates
R3,720.00Medical Tax Credit for the taxpayer who paid the medical scheme contributions
R3,720.00Medical Tax Credit for the first dependant
R2,508.00Medical Tax Credit for each additional dependant(s)
7.5%Medical Tax, percentage of deductible earning

Interest and Dividends

South Africa 2019 Tax Tables for Interest and Dividends
R0.00Interest Exemptions threshoold for an individual younger than 65
R0.00Interest Exemptions threshoold for an individual 65 and older
%Final Withholding tax charged on interest from a South African source payable to non-residents
R0.00Dividends Tax
R0.00Foreign Dividends
R0.00Foreign Dividends received by individuals from foreign companies (shareholding of less than 10% in the foreign company)

Capital Gains Tax (CGT)

South Africa 2019 Tax Tables for Capital Gains Tax (CGT)
%Capital Gains Tax for Individuals and Special Trusts
%Capital Gains Tax for Companies
%Capital Gains Tax for Other Trusts

Retirement Lump Sum Benefits

South Africa 2019 Tax Tables for Retirement Lump Sum Benefits
27.5%Pension Contributions: Maximum Income contribution
R350,000.00Pension Contributions: Maximum Annual contribution

Withdrawal Benefit

South Africa 2019 Tax Tables for Withdrawal Benefit
Taxable Income (R)Percentage rate of tax due within the threshold
R0.00 - R0.00% of income within the threshold
R0.00 - R0.00% of income within the threshold + R0.00
R0.00 - R0.00% of income within the threshold + R0.00
R0.00 - R0.00% of income within the threshold + R0.00

Retirement & Death Benefits or Severance Benefits

South Africa 2019 Tax Tables for Retirement & Death Benefits or Severance Benefits
Taxable Income (R)Percentage rate of tax due within the threshold
R0.00 - R0.00% of income within the threshold
R0.00 - R0.00% of income within the threshold + R0.00
R0.00 - R0.00% of income within the threshold + R0.00
R0.00 - R0.00% of income within the threshold + R0.00

Income Tax Tables are used to calculated individual salaries, apply tax deductions and tax credits to produce a net take home pay (your income after deductions). Below is an example salary after tax deductions based on the 2018 - 2019 tax tables.

R329,800.00 Salary Income Tax Calculation and Salary Example

R329,800.00 Income Tax Calculations for 2019
Yearly%1Salary/Tax Component
R329,800.00100.00%Employment Income
R329,800.00100.00%Gross Income
R90,695.0027.50%Retirement Funds
R329,800.00100.00%Taxable Income
R14,067.004.27%Tax Rebate
R56,013.0016.98%Income Tax Due
R56,013.0016.98%Total Deductions
R273,787.0083.02%Net Pay
R3,298.001.00%Employer Contribution to Risk Benefits
R4,947.001.50%Employer Contribution to Retirement Funds
R338,045.00102.50%Salary Package [Cost of Employee]

1 Percentage expressed in relation to Gross Income [R329,800.00].

If you have not encountered tax table information before or if you are unsure of how tax tables affect your income we recommend you read our guide: What are Tax Tables? Tax Tables explained.