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South Africa Tax Guide 2024/25: Income Tax, Rebates & Thresholds

🕑 8 min read  ·  FinCalcHub Editorial

South Africa uses a progressive income tax system administered by SARS (South African Revenue Service). This guide covers everything you need to calculate your personal income tax liability for the 2024/25 tax year (1 March 2024 – 28 February 2025).

2024/25 SARS Income Tax Brackets

Taxable Income	Rate
R1 – R237,100	18%
R237,101 – R370,500	R42,678 + 26% of amount over R237,100
R370,501 – R512,800	R77,362 + 31% of amount over R370,500
R512,801 – R673,000	R121,475 + 36% of amount over R512,800
R673,001 – R857,900	R179,147 + 39% of amount over R673,000
R857,901 – R1,817,000	R251,258 + 41% of amount over R857,900
R1,817,001+	R644,489 + 45% of amount over R1,817,000

Tax Rebates (Deducted After Tax is Calculated)

Rebate	Amount	Who qualifies
Primary rebate	R17,235	All taxpayers
Secondary rebate	R9,444	Age 65–74
Tertiary rebate	R3,145	Age 75+

Tax Thresholds (Below This = No Tax)

Age	Tax threshold
Under 65	R95,750
65–74	R148,217
75+	R165,689

Worked Example: R480,000 Annual Income

1. Tax on R370,500: R77,362
2. Tax on remaining R109,500 at 31%: R33,945
3. Gross tax: R77,362 + R33,945 = R111,307
4. Less primary rebate: −R17,235
5. Tax payable: R94,072 (effective rate: ~19.6%)

Medical Tax Credits

Medical scheme contributions qualify for a tax credit (not a deduction):

Members	Monthly credit
Main member	R364
First dependant	R364
Each additional dependant	R246

A main member + 1 dependant gets R728/month = R8,736/year off their tax bill.

Retirement Annuity Deduction

RA contributions are tax-deductible up to 27.5% of the greater of taxable income or remuneration, capped at R350,000/year. Contributing R3,000/month to an RA on a R480,000 salary saves approximately R11,160/year in tax (at 31% marginal rate).

UIF (Unemployment Insurance Fund)

Both employee and employer contribute 1% of remuneration each, capped at the monthly income threshold. The employee contributes 1% of gross monthly income (on income up to R17,712/month). This is a mandatory deduction from payslips.

Key SARS Dates

• Tax year: 1 March – 28/29 February
• Auto-assessment: July/August (SARS uses employer and third-party data)
• eFiling returns: July – November for non-provisional taxpayers
• Provisional tax: First payment August, second February