This depends on:

• How much you earn (including overtime, bonuses and fringe benefits and before deductions).
• Your age (whether you are under 65 or over 65).
• Whether you are a member of an officially recognised pension fund or pay towards a retirement annuity fund. The amount you pay into a pension scheme or a retirement annuity fund can be DEDUCTED from your wage before tax is calculated. This means you will pay less tax, because the tax is worked out on a lower income. Contributions to a Provident Fund cannot be deducted.

After the deduction for pension or a retirement annuity fund, the rest of your wage is taxed according to different rates. The rate you pay depends on how much you earn, and is calculated from tax tables issued by the South African Revenue Services (SARS). The tax tables will determine what rate of tax you will have to pay.