Income limits for a school fee exemption
2 points we are still verifying
- Rounding: the regulations do not say how to round E. Annexure C illustration 2.1 rounds 8,4% up to 8,5%, so we round up to the next 0,5% step (but never round a value below 2% up to 2%, as in illustration 3.2). Confirm with the provincial department if your result sits close to a step.
- More than 10 learners: the table stops at 10. We use the 10-learner column and flag it.
Your details
Highest combined yearly income for any exemption (about)
R400 000.00
Total exemption up to R120 000 a year (R10 000 a month)
- Total exemption up to
- R120 000.00
- Monthly equivalent (any exemption)
- R33 333.33
How we worked it out
- Total exemption: income up to 10 × (F + A)R120 000.00
E is 10% or more (regulation 6(3)).
- Any exemption: income below thisR400 000.00
Where the table first gives more than 0% for your number of children, with E rounded up to the next 0,5% step.
What you would pay at each income
| Combined yearly income | E step | Exemption | You pay per child |
|---|---|---|---|
| Up to R126 316 | 10,0% | 100% | R0 |
| R126 316 to R133 333 | 9,5% | 97% | R360 |
| R133 333 to R141 176 | 9,0% | 94% | R720 |
| R141 176 to R150 000 | 8,5% | 91% | R1 080 |
| R150 000 to R160 000 | 8,0% | 88% | R1 440 |
| R160 000 to R171 429 | 7,5% | 83% | R2 040 |
| R171 429 to R184 615 | 7,0% | 79% | R2 520 |
| R184 615 to R200 000 | 6,5% | 73% | R3 240 |
| R200 000 to R218 182 | 6,0% | 67% | R3 960 |
| R218 182 to R240 000 | 5,5% | 59% | R4 920 |
| R240 000 to R266 667 | 5,0% | 50% | R6 000 |
| R266 667 to R300 000 | 4,5% | 39% | R7 320 |
| R300 000 to R342 857 | 4,0% | 25% | R9 000 |
| R342 857 to R400 000 | 3,5% | 7% | R11 160 |
| Above R400 000 | – | 0% | R12 000 |
How the limits are worked out
Because E = 100 × (F + A) ÷ C, the income C that gives a particular E is 100 × (F + A) ÷ E. Total exemption applies when E is at least 10%, so up to 10 × (F + A). The table then decides how far partial exemption reaches for your number of children.
Check your own figures with the school fee exemption calculator.
Frequently asked questions
Is there a fixed income limit for a school fee exemption?
No. The regulations compare your income with your school's fees, so the limit is higher at a school with higher fees and when you have more children at fee-charging public schools.
What is the limit for total exemption?
Ten times the annual fees plus compulsory contributions for one child. At R20 000 a year, total exemption applies up to a combined income of R200 000.
Example: R20 000 fees, one child
Any exemption up to about R666 667 a year; with three children at fee-charging schools, up to about R800 000.
Do I use monthly or yearly income?
Yearly: the combined annual gross income of both parents, before tax and deductions.