Free tools · Income tax tables from the Acts
Income tax 2023: tables, rebates and credits
The year of assessment 1 March 2022 to 28 February 2023, 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, 2023
For the year of assessment 1 March 2022 to 28 February 2023: individuals, deceased and insolvent estates and special trusts, on taxable income.
| Taxable income | Tax |
|---|---|
| Up to R226,000 | 18% |
| R226,001 to R353,100 | R40,680 + 26% of the amount above R226,000 |
| R353,101 to R488,700 | R73,726 + 31% of the amount above R353,100 |
| R488,701 to R641,400 | R115,762 + 36% of the amount above R488,700 |
| R641,401 to R817,600 | R170,734 + 39% of the amount above R641,400 |
| R817,601 to R1,731,600 | R239,452 + 41% of the amount above R817,600 |
| Above R1,731,600 | R614,192 + 45% of the amount above R1,731,600 |
Rebates and thresholds
| Rebate | A year | Where it’s printed |
|---|---|---|
| Primary (everyone) | R16,425 | Act 19 of 2022, s2(1), substituting s6(2)(a) of the Income Tax Act 58 of 1962, Government Gazette 47825, page 4 |
| Secondary (65 or older) | R9,000 | Act 19 of 2022, s2(1), substituting s6(2)(b) of the Income Tax Act 58 of 1962, Government Gazette 47825, page 4 |
| Tertiary (75 or older) | R2,997 | Act 19 of 2022, s2(1), substituting s6(2)(c) of the Income Tax Act 58 of 1962, Government Gazette 47825, page 4 |
- R91,250No tax below this, under 65
- R141,25065 to 74
- R157,90075 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 | R347 | Act 19 of 2022, s3(1), substituting s6A(2)(b) of the Income Tax Act 58 of 1962, Government Gazette 47825, page 4 |
| You and one dependant, together | R694 | Act 19 of 2022, s3(1), substituting s6A(2)(b) of the Income Tax Act 58 of 1962, Government Gazette 47825, page 4 |
| Each dependant after that | R234 | Act 19 of 2022, s3(1), substituting s6A(2)(b) of the Income Tax Act 58 of 1962, Government Gazette 47825, page 4 |
Retirement fund lump sums
Withdrawal (leaving a fund before retirement)
| Lump sum | Tax |
|---|---|
| Up to R25,000 | 0% |
| R25,001 to R660,000 | 18% of the amount above R25,000 |
| R660,001 to R990,000 | R114,300 + 27% of the amount above R660,000 |
| Above R990,000 | R203,400 + 36% of the amount above R990,000 |
Act 19 of 2022, Schedule I, paragraph 12(a), Government Gazette 47825, page 18
Retirement, death or retrenchment
| Lump sum | Tax |
|---|---|
| Up to R500,000 | 0% |
| R500,001 to R700,000 | 18% of the amount above R500,000 |
| R700,001 to R1,050,000 | R36,000 + 27% of the amount above R700,000 |
| Above R1,050,000 | R130,500 + 36% of the amount above R1,050,000 |
Act 19 of 2022, Schedule I, paragraph 12(b), Government Gazette 47825, page 20
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.