SARS Tax Tables for 2013
By Marc Sevitz · Updated
Income tax rates: Natural persons (that's you) and special trusts.
2013 tax year: 1 March 2012 - 28 Feb 2013.
| 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 |
Tax thresholds for natural persons:
If you earn below these amounts then you do not have to pay tax, though if you submit a tax return you may be eligible for a refund from other sources.
| 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 |
Tax rebates
A tax rebate is a portion of the tax you owe that SARS actually gives back, but in reality the amount is taken off the tax owing.
| 2013 | |
| Primary - All natural persons | R11 440 |
| Secondary - Persons aged 65 and below 75 | R6 390 |
| Secondary - Persons aged 75 above | R2 130 |
Car Allowance Fixed Cost
If you receive a travel allowance or a have the right to use a company car, the following table is used to determine the claim you can make against the allowance.
| 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 |
