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They are normal tax rates proposed by the Minister of Finance in his annual Budget Statement and fixed or enacted by Parliament. The statutory tax rates for individuals in respect of the 2014-15 tax year are as follows:

Statutory Rates (Individuals)​ ​
Taxable Income (R)​ Rates of tax (R)
0 – 174 550 18% of each R1​
174 551 - 272 700 31 419 + 25% of the amount above 174 550
272 701 - 377 450 55 957 + 30% of the amount above 272 700
377 451 - 528 000 87 382 + 35% of the amount above 377 450
528 001 - 673 100 140 074 + 38% of the amount above 528 000
673 101 and above​ 195 212 + 40% of the amount above 673 100
 
Tax rebates (Individuals)​ ​
Primary Rebate​ R 12 726
Secondary rebate (for persons 65 years and older)  ​ R   7 110
Tertiary rebate (for persons 75 years and older)​ R   2 367
 
Tax Thresholds​ ​
Persons under 65 years R  70 700
Persons 65 years and older​ R110 200
Persons 75 years and older​ R123 350
Latest Tax Table info from SARS