| Value | Category |
|---|---|
| 1 | No income |
| 2 | R1 - R4 800 |
| 3 | R4 801 - R9 600 |
| 4 | R9 601 - R19 200 |
| 5 | R19 200 - R38400 |
| 6 | R38 401 - R76 800 |
| 7 | R76 801 - R153 600 |
| 8 | R153 601 - R307 200 |
| 9 | R307 201 - R614 400 |
| 10 | R614 401 - R1 228 800 |
| 11 | R1 228 801 - R2 457 600 |
| 12 | R2 457 601+ |
| 13 | Not applicable (institutions) |