TAX TABLES & DATES
Tax Tables
2019/2020
Income Tax: Individuals and Trusts
Taxable Income Rates - 2019
R 0 - R 195 850 18% of each R1
R 195 851 - R 305 850 R 35 253 + 26% of taxable income above R 195 850
R 305 851 - R 423 300 R 63 853 + 31% of taxable income above R 305 850
R 423 301 - R 555 600 R100 263 + 36% of taxable income above R 423 300
R 555 601 - R 708 310 R147 891 + 39% of taxable income above R 555 600
R 708 311 - R1 500 000 R207 448 + 41% of taxable income above R 708 310
R1 500 001 + R532 041 + 45% of taxable income above R1 500 000
​
Taxable Income Rates - 2020
R 0 - R 195 850 18% of each R1
R 195 851 - R 305 850 R 35 253 + 26% of taxable income above R 195 850
R 305 851 - R 423 300 R 63 853 + 31% of taxable income above R 305 850
R 423 301 - R 555 600 R100 263 + 36% of taxable income above R 423 300
R 555 601 - R 708 310 R147 891 + 39% of taxable income above R 555 600
R 708 311 - R1 500 000 R207 448 + 41% of taxable income above R 708 310
R1 500 001 + R532 041 + 45% of taxable income above R 1 500 000
​
Tax Rebates
Amounts deductible from the tax payable 2019 2020
Persons Under 65 R14 067 R14 220
Persons of 65 and under 75 R21 780 R22 014
Persons 75 and older R24 354 R24 615
Tax Thresholds
The tax thresholds at which liability for normal tax commences, are:
2019 2020
Persons Under 65 R 78 150 R 79 000
Persons of 65 and under 75 R121 000 R122 300
Persons 75 and older R135 300 R136 750
​
Medical Scheme Fees Tax Credits
Monthly amounts deductible from tax payable
2019 2020
Main Member R310 R310
First Dependant R310 R310
Each additional dependant R209 R209
​
Prescribed Rate for Reimburse Kilometres
The SARS prescribed rate per kilometre increased from R3.55 to R3.61
Personal Service Provider
A personal service provided is taxed at a rate of:
-
28% for a personal service provider company
-
45% for a personal service provider trust
​
Important
Dates
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24-01-2020 - VAT manual submissions and payments
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30-01-2020 - Excise Duty payments
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31-01-2020 - CIT Provisional Tax Payments
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31-01-2020 - VAT electronic submissions and payments
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07-02-2020 - PAYE submissions and payments
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25-02-2020 - VAT manual submissions and payments
-
27-02-2020 - Excise Duty payments
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28-02-2020 - PIT Provisional Tax payments
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28-02-2020 - VAT electronic submissions and payments
-
28-02-2020 - CIT Provisional Tax Payments
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06-03-2020 - PAYE submissions and payments
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25-03-2020 - VAT manual submissions and payments
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30-03-2020 - Excise Duty payments
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31-03-2020 - VAT electronic submissions and payments
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31-03-2020 - End of the 2019/20 Financial year
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31-03-2020 - CIT Provisional Tax Payments
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01-04-2020 - Start of 2020/2021 Financial Year
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07-04-2020 - PAYE submissions and payments
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24-04-2020 - VAT manual submissions and payments
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29-04-2020 - Excise Duty payments
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30-04-2020 - VAT electronic submissions and payments
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30-04-2020 - CIT Provisional Tax Payments
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07-05-2020 - PAYE submissions and payments
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25-05-2020 - VAT manual submissions and payments
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28-05-2020 - Excise Duty payments
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29-05-2020 - VAT electronic submissions and payments
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29-05-2020 - CIT Provisional Tax Payments
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05-06-2020 - PAYE submissions and payments
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25-06-2020 - VAT manual submissions and payments
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29-06-2020 - Excise Duty payments
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30-06-2020 - VAT electronic submissions and payments
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30-06-2020 - CIT Provisional Tax Payments
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30-06-2020 - End of the 1st fiscal quarter
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07-07-2020 - PAYE submissions and payments
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24-07-2020 - VAT manual submissions and payments
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30-07-2020 - Excise Duty payments
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31-07-2020 - VAT electronic submissions and payments
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31-07-2020 - CIT Provisional Tax Payments
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07-08-2020 - PAYE submissions and payments
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25-08-2020 - VAT manual submissions and payments
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28-08-2020 - Excise Duty payments
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31-08-2020 - VAT electronic submissions and payments
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31-08-2020 - PIT Provisional Tax Payments
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31-08-2020 - CIT Provisional Tax Payments
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07-09-2020 - PAYE submissions and payments
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25-09-2020 - VAT manual submissions and payments
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29-09-2020 - Excise Duty payments
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30-09-2020 - VAT electronic submissions and payments
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30-09-2020 - PIT top-up Provisional Tax Payments
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30-09-2020 - CIT Provisional Tax Payments
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30-09-2020 - End of 2nd fiscal quarter
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07-10-2020 - PAYE submissions and payments
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23-10-2020 - VAT manual submissions and payments
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29-10-2020 - Excise Duty payments
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30-10-2020 - VAT electronic submissions and payments
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30-10-2020 - CIT Provisional Tax Payments
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06-11-2020 - PAYE submissions and payments
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25-11-2020 - VAT manual submissions and payments
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27-11-2020 - Excise Duty payments
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30-11-2020 - VAT electronic submissions and payments
Last Updated: 18/04/2019 4:12 PM