Normal rates of tax payable by natural persons (people) year ended 28 February 2007
| Taxable Income | Rates of Tax |
| R 0 - R100 000 | + 18% of each R1 |
| R 1 00 001 - R 160 000 | R 18 000 + 25% of the amount over R 100 000 |
| R 160 001 - R 220 000 | R 33 000 + 30% of the amount over R 160 000 |
| R 220 001 - R 300 000 | R 51 000 + 35% of the amount over R 220 000 |
| R 300 001 - R 400 000 | R 79 000 + 38% of the amount over R 300 000 |
| R 400 001 and above | R 117 000 + 40% of the amount over R 400 000 |
Normal rates for tax payable by natural persons for the year ended 28 February 2006
| Taxable Income | Rates of Tax |
| R 0 - R 80 000 | + 18% of each R1 |
| R 80 001 - R 130 000 | R 14 400 + 25% of the amount over R 80 000 |
| R 130 001 - R 180 000 | R 26 900 + 30% of the amount over R 130 000 |
| R 180 001 - R 230 000 | R 41 900 + 35% of the amount over R 180 000 |
| R 230 001 - R 300 000 | R 59 400 + 38% of the amount over R 230 000 |
| R 300 001 and above | R 86 000 + 40% of the amount over R 300 000 |
Normal rates of tax payable by natural persons for the year ended 28 February 2005
| Taxable Income | Rates of Tax |
| R 0 - R 74 000 | + 18% of each R1 |
| R 74 001 - R 115 000 | R 13 320 + 25% of the amount over R 74 000 |
| R 115 001 - R 155 000 | R 23 570 + 30% of the amount over R 115 000 |
| R 155 001 - R 195 000 | R 35 570 + 35% of the amount over R 155 000 |
| R 195 001 - R 270 000 | R 49 570 + 38% of the amount over R 195 000 |
| R 270 001 and above | R 78 070 + 40% of the amount over R 270 000 |
Rebates Natural Persons
Amounts deductible from taxes payable:
| 2006 | 2007 | |
| Primary Rebate | R 6 300 | R 7 200 |
| Additional Rebate (Applicable to taxpayers 65 years and older) | R 4 500 | R 4 500 |
Tax Thresholds
Taxable incomes on which no tax is payable:
| 2006 | 2007 | |
| Natural Persons under 65 | R 35 000 | R 40 000 |
| Natural Persons 65 years and older | R 60 000 | R 65 000 |