Band
|
Base
|
Percentage
|
R0 – R189 880 -->
|
0 plus
|
18% of taxable income
|
R189 881 – R296 540 -->
|
R34 178 plus
|
26% of taxable income above R189 880
|
R296 541 – R410 460 -->
|
R61 910 plus
|
31% of taxable income above R296 541
|
R410 461 – R555 600 -->
|
R97 225 plus
|
36% of taxable income above R410 460
|
R555 601 – R708 310 -->
|
R149 475 plus
|
39% of taxable income above R555 600
|
R708 311 – R1 500 000 -->
|
R209 032 plus
|
41% of taxable income above R708 310
|
R1 500 001 and above-->
|
R533 625 plus
|
45% of taxable income above R1 500 000
|