Who has to pay income tax?

Johan Swart - Head of Tax Services

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3 March 2022

Any person that falls into the following brackets:

• Earns R91 250 and is younger than 65 years.
• If you are 65 years of age to below 75 years, the tax threshold (i.e. the amount above which income tax becomes payable) is R141 250.
• For taxpayers aged 75 years and older, this threshold is R157 900.

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
• Income or profits arising from an individual being a beneficiary of a trust
• Rental profit or losses
• Pension income