Taxable Income | Taxable rates |
R0 - R160 000 | 18% of each R1 |
R160 001 - R250 000 | R28 800 + 25% of the amount above R160 000 |
R250 001 - R346 000 | R51 300 + 30% of the amount above R250 000 |
R346 001 - R484 000 | R80 100 + 35% of the amount above R346 000 |
R484 001 - R617 000 | R128 400 + 38% of the amount above R484 000 |
R617 001+ | R178 940 + 40% of the amount above R617 000 |
2012 | 2013 | |
Below 65 years of age | R59 750 | R63 556 |
Aged 65 and below 75 | R93 150 | R99 056 |
Aged 75 and over | R104 261 | R110 889 |
2013 | |
Primary - All natural persons | R11 440 |
Secondary - Persons aged 65 and below 75 | R6 390 |
Secondary - Persons aged 75 above | R2 130 |
Value of Vehicle | Fixed Cost (R / annum) |
Fuel Cost |
Maintenance Cost |
R0 - 60 000 | R19 492 | 73.7 c/km | 25.7 c/km |
R60 001 - 120 000 | R38 726 | 77.6 c/km | 29.0 c/km |
R120 001 - 180 000 | R52 594 | 81.5 c/km | 32.3 c/km |
R180 001 - 240 000 | R66 440 | 89.6 c/km | 36.9 c/km |
R240 001 - 300 000 | R79 185 | 102.7 c/km | 45.2 c/km |
R300 001 - 360 000 | R91 873 | 117.1 c/km | 53.7 c/km |
R360 001 - 420 000 | R105 809 | 119.3 c/km | 65.2 c/km |
R420 001 - 480 000 | R119 683 | 133.6 c/km | 68.3 c/km |
exceeding R480 000 | R119 683 | 133.6 c/km | 68.3 c/km |