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SARS Tax Brackets and Rates 2025 — Income Tax Tables

The complete SARS income tax tables for 2024/2025 — brackets, marginal rates, primary/secondary/tertiary rebates, and tax-free thresholds by age.

Published 1 March 2025

2024/2025 Tax Brackets (1 March 2024 – 28 February 2025)

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

Rebates (Tax Credits)

Primary rebate (all taxpayers): R17,235. Secondary rebate (65 and older): R9,444. Tertiary rebate (75 and older): R3,145. These reduce your tax payable (not taxable income). The effective tax-free threshold for under-65s is R95,750 (i.e., if you earn less than this, you owe zero tax after the primary rebate).

Tax-Free Thresholds by Age

Under 65: R95,750 per year. 65 to 74: R148,217 per year. 75 and older: R165,689 per year. These are the income levels below which you owe zero income tax. If your total taxable income is below these thresholds, you don't need to file (subject to other conditions).

Interest and Dividends Exemptions

Local interest exemption: R23,800 per year (under 65) or R34,500 (65+). South African dividends from listed shares are subject to 20% dividends tax withheld at source — not included in taxable income. Foreign dividends are taxable but exempt up to R3,700 if the total foreign dividends are below this amount.

Disclaimer: This article is based on the South African Income Tax Act and published SARS Interpretation Notes as at the 2024/2025 tax year. It is provided for informational purposes only and does not constitute professional tax advice. Tax legislation changes periodically — consult a registered tax practitioner for advice on your specific situation.

Deductions