SARS Income Tax Calculator South Africa 2024-25

How South Africa's Tax Rebate Works

The SARS individual income tax table gives you tax on your full taxable income, then a primary rebate of R17,235 is subtracted from that result. This is the critical rule: the rebate reduces tax, not income. Many calculators mistakenly subtract it from earnings first, overstating the bill. Your marginal rate depends on which band your taxable income reaches: 18% on the first R237,100; 26% on R237,101–R370,500; 31% on R370,501–R512,800; 36% on R512,801–R673,000; 39% on R673,001–R857,900; 41% on R857,901–R1,817,000; and 45% above R1,817,000.

The R95,750 Tax Threshold Explained

For taxpayers under 65, no income tax is payable below R95,750. This threshold comes from the rebate divided by the first-band rate: R17,235 ÷ 0.18 = R95,750. Below this income, the rebate wipes out tax entirely. Above it, the rebate still applies in full, but your tax bill rises.

Worked Example: R500,000 Taxable Income

Take a taxable income of R500,000. This falls in the 31% band (R370,501–R512,800), so SARS tables put cumulative tax at the band entry point at R77,362. You then owe 31% on the excess above R370,500: that is, 31% of (R500,000 − R370,500) = 31% of R129,500 = R40,145. Your total tax before the rebate is R77,362 + R40,145 = R117,507. After deducting the primary rebate of R17,235, your final tax bill is R100,272. This calculator applies only the under-65 primary rebate; if you are 65 or older, verify your secondary or tertiary rebate with SARS.

What This Calculator Does Not Include

This calculator models SARS individual tables for 2024-25 only. It does not model UIF, medical scheme credits, retirement deductions, or travel allowances. Use it as a quick estimate and compare with your salary breakdown. For certainty, confirm all figures with SARS or a tax practitioner. Check VAT treatment if VAT-registered.