Free tools · Income tax tables from the Acts
Income tax 2014: tables, rebates and credits
The year of assessment 1 March 2013 to 28 February 2014, every figure as printed in the Act and cited to its Gazette page.
Work out take-home pay
A regular salary for the whole tax year, no bonus or other income. This does not yet subtract pension or retirement annuity contributions, so your real tax may be lower.
Income tax table, 2014
For the year of assessment 1 March 2013 to 28 February 2014: individuals, deceased and insolvent estates and special trusts, on taxable income.
| Taxable income | Tax |
|---|---|
| Up to R165,600 | 18% |
| R165,601 to R258,750 | R29,808 + 25% of the amount above R165,600 |
| R258,751 to R358,110 | R53,096 + 30% of the amount above R258,750 |
| R358,111 to R500,940 | R82,904 + 35% of the amount above R358,110 |
| R500,941 to R638,600 | R132,894 + 38% of the amount above R500,940 |
| Above R638,600 | R185,205 + 40% of the amount above R638,600 |
Rebates and thresholds
| Rebate | A year | Where it’s printed |
|---|---|---|
| Primary (everyone) | R12,080 | Act 23 of 2013, s4(1), substituting s6(2)(a) of the Income Tax Act 58 of 1962, Government Gazette 37104, page 4 |
| Secondary (65 or older) | R6,750 | Act 23 of 2013, s4(1), substituting s6(2)(b) of the Income Tax Act 58 of 1962, Government Gazette 37104, page 6 |
| Tertiary (75 or older) | R2,250 | Act 23 of 2013, s4(1), substituting s6(2)(c) of the Income Tax Act 58 of 1962, Government Gazette 37104, page 6 |
- R67,111No tax below this, under 65
- R104,61165 to 74
- R117,11175 or older
Thresholds are our arithmetic, not printed in the Acts: the rebates an age band gets divided by the bottom rate (18%).
Medical scheme fees tax credit
| On the scheme | A month | Where it’s printed |
|---|---|---|
| You alone | R242 | Act 23 of 2013, s5(1), substituting s6A(2)(b) of the Income Tax Act 58 of 1962, Government Gazette 37104, page 6 |
| You and one dependant, together | R484 | Act 23 of 2013, s5(1), substituting s6A(2)(b) of the Income Tax Act 58 of 1962, Government Gazette 37104, page 6 |
| Each dependant after that | R162 | Act 23 of 2013, s5(1), substituting s6A(2)(b) of the Income Tax Act 58 of 1962, Government Gazette 37104, page 6 |
Retirement fund lump sums
Withdrawal (leaving a fund before retirement)
| Lump sum | Tax |
|---|---|
| Up to R22,500 | 0% |
| R22,501 to R600,000 | 18% of the amount above R22,500 |
| R600,001 to R900,000 | R103,950 + 27% of the amount above R600,000 |
| Above R900,000 | R184,950 + 36% of the amount above R900,000 |
Act 23 of 2013, Schedule I, paragraph 7(a), Government Gazette 37104, page 16
Retirement, death or retrenchment
| Lump sum | Tax |
|---|---|
| Up to R315,000 | 0% |
| R315,001 to R630,000 | 18% of the amount above R315,000 |
| R630,001 to R945,000 | R56,700 + 27% of the amount above R630,000 |
| Above R945,000 | R141,750 + 36% of the amount above R945,000 |
Act 23 of 2013, Schedule I, paragraph 7(b), Government Gazette 37104, page 16
Each table taxes the lump sum together with earlier lump sums, as the Act sets out; this page shows the table only.
Every year we hold
- 2026 1 March 2025 to 28 February 2026
- 2025 1 March 2024 to 28 February 2025
- 2024 1 March 2023 to 29 February 2024
- 2023 1 March 2022 to 28 February 2023
- 2022 1 March 2021 to 28 February 2022
- 2021 1 March 2020 to 28 February 2021
- 2020 1 March 2019 to 29 February 2020
- 2019 1 March 2018 to 28 February 2019
- 2018 1 March 2017 to 28 February 2018
- 2017 1 March 2016 to 28 February 2017
- 2016 1 March 2015 to 29 February 2016
- 2015 1 March 2014 to 28 February 2015
- 2014 1 March 2013 to 28 February 2014
Years before 2014 need the Government Printing Works’ back issues; they come as we read them.
Source: the Rates and Monetary Amounts and Amendment of Revenue Laws Acts as published in the Government Gazette, read from the Government Printing Works’ copies. Our calculation from the tables in the Acts as gazetted, not SARS’s. It isn’t tax advice: a payroll may differ for bonuses, other income, fringe benefits or months not worked. Dataset: income tax tables, release 2026-11-13.3.