A tax rebate is a fixed amount that reduces the income tax owed, applied after the bracket calculation. It’s different from a deduction (which lowers taxable income) — a rebate is a rand-for-rand reduction of the tax bill itself, so the saving is the same regardless of marginal rate.
The primary rebate (everyone) is R17,820. Taxpayers aged 65+ get an additional secondary rebate of R9,765; those 75+ get a further tertiary rebate of R3,249. The combined rebates set the effective tax threshold — under-65s start paying tax above R99,000 of taxable income; 65–74 above R153,250; 75+ above R171,300.
Rebates are applied automatically by SARS based on your date of birth — there’s no claim to lodge. They cannot create a refund on their own (rebate-reduced tax is floored at zero), but they can be combined with medical scheme fees credits and other rebates to push tax owed to zero.