The tax threshold is the amount of income below which you do not pay any income tax.
This threshold, for people below the age of 65 for the 2018/19 tax year is R78 150. If your annual income is above this amount, you must pay income tax, and if you are permanently employed, your employer will deduct your tax from your salary or wages in the form of PAYE (pay as you earn).
The filing threshold is the income amount below which you do not have to file a tax return to Sars. Sars increased this amount from R350 000 to R500 000 for the 2019 filing season.
However, there are other conditions that must be met before you are excused from filing a return: