| Earnings Limit | Amount Tax Free: Grade 1 - Grade 12 Schooling (NQF Level 4) | Amount Tax Free: Tertiary Education Degrees, Diplomas, Courses (NQF Level 5+) | Amount Tax Free: Grade 1 - Grade 12 Schooling (NQF Level 4) Relative With Disability | Amount Tax Free: Tertiary Education Degrees, Diplomas, Courses (NQF Level 5+) Relative With Disability |
|
|---|---|---|---|---|---|
| 2015 | R 250,000 | R 10,000 | R 30,000 | R 10,000 | R 30,000 |
| 2016 | R 250,000 | R 10,000 | R 30,000 | R 10,000 | R 30,000 |
| 2017 | R 400,000 | R 15,000 | R 40,000 | R 15,000 | R 40,000 |
| 2018 | R 600,000 | R 20,000 | R 60 000 | R 20,000 | R 60 000 |
| 2019 | R 600,000 | R 20,000 | R 60,000 | R 30,000 | R 90,000 |
| 2020 | R 600,000 | R 20,000 | R 60,000 | R 30,000 | R 90,000 |
| 2021 | R 600,000 | R 20,000 | R 60,000 | R 30,000 | R 90,000 |