Income tax rates
For natural persons and special trusts (Year of assessment ending 2011/02/28)
Taxable income
| Exceed | But does not exceed | | Rate of Tax | | |
| R 0 | R 140 000 | | 18% | of each R1 | - |
| R 140 001 | R 221 000 | R 25 200 | + 25% | of the amount over | R 140 000 |
| R 221 001 | R 305 000 | R 45 450 | + 30% | of the amount over | R 221 000 |
| R 305 001 | R 431 000 | R 70 650 | + 35% | of the amount over | R 305 000 |
| R 431 001 | R 552 000 | R 114 750 | + 38% | of the amount over | R 431 000 |
| R 552 001 | and above | R 160 730 | + 40% | of the amount over | R 552 000 |
Tax rebates
| Primary | R 10 260 |
Persons 65 and older
Secondary rebate | R 5 675 |
Tax Thresholds
| Below age 65 | R 57 000 pa. |
| Age 65 and older | R 88 528 pa. |
TRUSTS
The tax rate on trusts (no special trusts) remains unchanged at 40%
