2011/12 Tax Tables
STATUTORY RATES OF TAX FOR 2011 – 2012
Individuals in Standard Employment and Special Trusts
| Taxable income (R) | Rates of Tax |
| 0 - 150 000 | 18% of each R1 |
| 150 000 – 235 000 | 27 000 + 25% of the amount over 150 000 |
| 235 001 - 325 000 | 48 250 + 30% of the amount over 235 000 |
| 325 001 - 455 000 | 75 250 + 35% of the amount over 325 000 |
| 455 001 - 580 000 | 120 750 + 38% of the amount over 455 000 |
| 580 001 + | 168 250 + 40% of the amount over 580 000 |
Rebates
Primary Rebate R10 755
Secondary Rebate (Persons of 65 and older) R 6 012
Tertiary Rebate (Persons of 75 and older) R 2 000
Tax thresholds
The tax thresholds, at which liability for normal tax commences:
Persons under 65 R 59 750
Persons aged between 65 and 75 years R 93 150
Persons older than 75 years R104 261
Individuals in Non-Standard Employment (Temporary Workers)
• Without PAYE at a rate of 25% for an employee who is paid by the day, and who works less than 5 hours per day or is paid more than the daily equivalent of the tax threshold.
• Otherwise no employee’s tax is to be withheld (for an employee who is paid by the day, who works at least 5 hours per day, and is paid less than the daily equivalent of the tax threshold.
Personal Service Provider Companies
33% of each R1
Personal Service Provider Trust (other than a special trust)
40% of each R1
2010/11 Tax Tables
STATUTORY RATES OF TAX FOR 2010 – 2011
Individuals in Standard Employment and Special Trusts
| Taxable income (R) | Rates of Tax |
| 0 - 140 000 | 18% of each R1 |
| 140 000 - 221 000 | 25 200 + 25% of the amount over 140 000 |
| 221 001 - 305 000 | 45 400 + 30% of the amount over 221 000 |
| 305 001 - 431 000 | 70 650 + 35% of the amount over 305 000 |
| 431 001 - 552 000 | 114 750 + 38% of the amount over 431 000 |
| 552 001 + | 160 730 + 40% of the amount over 552 000 |
Rebates
Primary Rebate R10 260
Additional Rebate (Persons of 65 and older) R 5 675
Tax thresholds
The tax thresholds, at which liability for normal tax commences:
Persons under 65 R57 000
Persons of 65 years and older R88 528
Individuals in Non-Standard Employment (Temporary Workers)
• Without PAYE at a rate of 25% for an employee who is paid by the day, and who works less than 5 hours per day or is paid more than the daily equivalent of the tax threshold.
• Otherwise no employee’s tax is to be withheld (for an employee who is paid by the day, who works at least 5 hours per day, and is paid less than the daily equivalent of the tax threshold.
Personal Service Provider Companies
33% of each R1
Personal Service Provider Trust (other than a special trust)
40% of each R1