Personal Income Tax

What's New?

From 4 December 2015 for Income Tax, taxpayers will be able to electronically at a SARS branch and via eFiling:
  • Lodge disputes
  • Request suspension of payment
  • Request for remission (RFR) of interest and penalties
Top tip: The RFR can only be done via eFiling once the ITA34 has been issued.

Taxpayers can also now request suspension of payment electronically at the same time as filing the Dispute. Please note that Suspension of Payment can be requested with Dispute at a Branch and not via eFiling as eFiling only supports standalone Suspension of Payment and not Suspension with Dispute. 

Please note that the RFR form and the Dispute forms can no longer be requested via the SARS Contact Centre.

What is it?

Income tax is the normal tax which is paid on your taxable income.

Examples of amounts an individual may receive, and from which the taxable income is determined, include –
  • Remuneration (income from employment), such as, salaries, wages, bonuses, overtime pay, taxable (fringe) benefits, allowances and certain lump sum benefits
  • Profits or losses from a business or trade
  • Income or profits arising from an individual being a beneficiary of a trust
  • Director’s fees
  • Investment income, such as interest and foreign dividends
  • Rental income or losses
  • Income from royalties
  • Annuities
  • Pension income
  • Certain capital gains

Who is it for?

You are liable to pay income tax if you earn more than:

For the 2017  year of assessment (1 March 2016 - 28 February 2017)
  • R75 000 if you are younger than 65 years.
  • If you are 65 years of age or older, the tax threshold (i.e. the amount above which income tax becomes payable) increases to R116 150.
  • For taxpayers aged 75 years and older, this threshold is R129 850.
For the 2016  year of assessment (1 March 2015 - 29 February 2016)
  • R73 650 if you are younger than 65 years.
  • If you are 65 years of age or older, the tax threshold (i.e. the amount above which income tax becomes payable) increases to R114 800.
  • For taxpayers aged 75 years and older, this threshold is R128 500.

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