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Department of Labour Notices

SARS e@syFile Updates & Notices

2009/2010 SARS Tax Tables

PERSONAL INCOME TAX RATE AND BRACKET ADJUSTMENTS

THIS YEAR (2009/2010)

TAXABLE INCOME
(in Rands)

RATES OF TAX

0 – 132 000

18% of each R

132 001 – 210 000

R23 760 + 25% of the

amount above R132 000

210 001 – 290 000

R43 260 + 30% of the amount above R210 000

290 001 – 410 000

R67 260 + 35% of the amount above R290 000

410 001 – 525 000

R109 260 + 38% of the amount above R410 000

525 001 and above

R152 960 + 40% of the amount above R525 000

INCOME TAX PAYABLE 2009/10

(TAXPAYERS YOUNGER THAN 65)

Taxable Income

2005/2006

2006/2007

2007/2008

2008/2009

2009/2010

2009/2010 Saving per Annum

46 000

1 800

900

540

-

-

-

50 000

2 700

1 800

1 260

720

-

720

55 000

3 600

2 700

2 160

1 620

144

1 476

60 000

4 500

3 600

3 060

2 520

1 044

1 476

65 000

5 400

4 500

3 960

3 420

1 944

1 476

70 000

6 300

5 400

4 860

4 320

2 844

1 476

75 000

7 200

6 300

5 760

5 220

3 744

1 476

80 000

8 100

7 200

6 660

6 120

4 644

1 476

85 000

9 350

8 100

7 560

7 020

5 544

1 476

90 000

10 600

9 000

8 460

7 920

6 444

1 476

100 000

13 100

10 800

10 260

9 720

8 244

1 476

120 000

18 100

15 800

14 385

13 320

11 844

1 476

150 000

26 600

23 300

21 885

20 680

18 504

2 176

200 000

42 600

37 800

35 385

33 430

31 004

2 426

250 000

60 700

54 300

50 385

48 430

45 504

2 926

300 000

79 700

71 800

67 885

64 930

61 004

3 926

400 000

119 700

109 800

104 385

100 530

96 004

4 526

500 000

159 700

149 800

143 385

138 730

133 704

5 026

750 000

-

-

-

238 730

233 204

5 526

1 000 000

-

-

-

338 730

333 204

5 526

INCOME TAX PAYABLE 2009/10

(TAXPAYERS OLDER THAN 65)

Taxable Income

2005/2006

2006/2007

2007/2008

2008/2009

2009/2010

2008/2009 Saving per Annum

75 000

2 700

1 800

1 080

180

-

80 000

3 600

2 700

1 980

1 080

-

84 200

-

-

-

1 836

-

1 836

85 000

4 850

3 600

2 880

1 980

144

1 836

90 000

6 100

4 500

3 780

2 880

1 044

1 836

100 000

8 600

6 300

5 580

4 680

2 844

1 836

120 000

13 600

11 300

9 705

8 280

6 444

1 836

150 000

22 100

18 800

17 205

15 640

13 104

2 536

200 000

38 100

33 300

30 705

28 390

25 604

2 786

250 000

56 200

49 800

45 705

43 390

40 104

3 286

300 000

75 200

67 300

63 205

59 890

55 604

4 286

400 000

-

-

99 705

95 480

90 604

4 886

500 000

155 200

145 300

138 705

133 690

128 304

5 386

750 000

-

-

-

233 690

227 804

5 886

1 000 000

355 200

345 300

338 705

333 690

327 804

5 886

2008/2009 SARS Tax Tables

PERSONAL INCOME TAX RATE AND BRACKET ADJUSTMENTS

			THIS YEAR (2008/2009)

			TAXABLE INCOME (in Rands)			RATES OF TAX

			0 – 122 000			18% of each R
			122 001 – 195 000			R21 960 + 25% of the amount above R122 000
			195 001 – 270 000			R40 210 + 30% of the amount above R195 000
			270 001 – 380 000			R62 710 + 35% of the amount above R270 000
			380 001 – 490 000			R101 210 + 38% of the amount above R380 000
			490 001 and above			R143 010 + 40% of the amount above R490 000

	INCOME TAX PAYABLE 2008/09 (TAXPAYERS YOUNGER THAN 65)
	Taxable Income	2004/2005		2005/2006	2006/2007		2007/2008	2008/2009	2008/2009 Saving per Annum
	46 000	2 300		1 800	900		540	-	540
	50 000	3 200		2 700	1 800		1 260	720	540
	55 000	4 100		3 600	2 700		2 160	1 620	540
	60 000	5 000		4 500	3 600		3 060	2 520	540
	65 000	5 900		5 400	4 500		3 960	3 420	540
	70 000	6 800		6 300	5 400		4 860	4 320	540
	75 000	7 770		7 200	6 300		5 760	5 220	540
	80 000	9 020		8 100	7 200		6 660	6 120	540
	85 000	10 270		9 350	8 100		7 560	7 020	540
	90 000	11 520		10 600	9 000		8 460	7 920	540
	100 000	14 020		13 100	10 800		10 260	9 720	540
	120 000	19 270		18 100	15 800		14 385	13 320	1 065
	150 000	28 270		26 600	23 300		21 885	20 680	1 205
	200 000	45 670		42 600	37 800		35 385	33 430	1 955
	250 000	-		60 700	54 300		50 385	48 430	1 955
	300 000	-		79 700	71 800		67 885	64 930	2 955
	400 000	-		119 700	109 800		104 385	100 530	3 855
	500 000	164 270		159 700	149 800		143 385	138 730	4 655
	1 000 000	364 270		359 700	349 800		343 385	338 730	4 855


	INCOME TAX PAYABLE 2008/09 (TAXPAYERS OLDER THAN 65)

	Taxable Income	2004/2005		2005/2006	2006/2007		2007/2008	2008/2009	2008/2009 Saving per Annum
	75 000	4 570		2 700	1 800		1 080	180	900
	80 000	5 820		3 600	2 700		1 980	1 080	900
	85 000	7 070		4 850	3 600		2 880	1 980	900
	90 000	8 320		6 100	4 500		3 780	2880	900
	100 000	10 820		8 600	6 300		5 580	4680	900
	120 000	16 070		13 600	11 300		9 705	8 280	1 425
	150 000	25 070		22 100	18 800		17 205	15 640	1 565
	200 000	42 470		38 100	33 300		30 705	28 390	2 315
	250 000	-		56 200	49 800		45 705	43 390	2 315
	300 000	-		75 200	67 300		63 205	59 890	3 315
	400 000	-		-	-		99 705	95 480	4 215
	500 000	161 070		155 200	145 300		138 705	133 690	5 015
	1 000 000	361 070		355 200	345 300		338 705	333 690	5 015

2007/2008 SARS Tax Tables

PERSONAL INCOME TAX RATE AND BRACKET ADJUSTMENTS

			THIS YEAR (2007/2008)

			TAXABLE INCOME (in Rands)			RATES OF TAX

			0 – 112 500			18% of each R1
			112 501 – 180 000			R20 250 + 25% of the amount above R112 500
			180 001 – 250 000			R37 125 + 30% of the amount above R180 000
			250 001 – 350 000			R58 125 + 35% of the amount above R250 000
			350 001 – 450 000			R93 125 + 38% of the amount above R350 000
			450 001 and above			R131 125 + 40% of the amount above R450 000

	INCOME TAX PAYABLE 2007/08 (TAXPAYERS YOUNGER THAN 65)
	Taxable Income	2003/2004		2004/2005	2005/2006		2006/2007	2007/2008	2007/2008 Saving per Annum
	30 000	-		-	-		-	-	-
	35 000	900		500	-		-	-	-
	40 000	1 800		1 400	900		-	-	-
	45 000	2 700		2 300	1 800		900	360	540
	50 000	3 600		3 200	2 700		1 800	1 260	540
	55 000	4 500		4 100	3 600		2 700	2 160	540
	60 000	5 400		5 000	4 500		3 600	3 060	540
	65 000	6 300