South Africa Income Tax Tables
Full SARS bracket tables, rebates and thresholds for each tax year. Provisional years are estimates and will be updated once confirmed by the Budget Speech.
2025/2026 tax year Confirmed
1 March 2025 – 28 February 2026
| Taxable income (annual) | Rate of tax |
|---|---|
| 0 – 237,100 | 18% |
| 237,101 – 370,500 | 26% |
| 370,501 – 512,800 | 31% |
| 512,801 – 673,000 | 36% |
| 673,001 – 857,900 | 39% |
| 857,901 – 1,817,000 | 41% |
| 1,817,001 and above | 45% |
| Rebates & thresholds | Amount |
|---|---|
| Primary rebate (under 65) | R17,235.00 |
| Secondary rebate (65–74, additional) | R9,444.00 |
| Tertiary rebate (75+, additional) | R3,145.00 |
| Tax threshold — under 65 | R95,750.00 |
| UIF contribution rate | 1% (employee), matched by employer |
| UIF salary ceiling | R17,712.00 per month |
| Medical scheme tax credit — main member | R364.00 per month |
| Medical scheme tax credit — each additional dependant | R246.00 per month |
2026/2027 tax year Confirmed
1 March 2026 – 28 February 2027
| Taxable income (annual) | Rate of tax |
|---|---|
| 0 – 245,100 | 18% |
| 245,101 – 383,100 | 26% |
| 383,101 – 530,200 | 31% |
| 530,201 – 695,800 | 36% |
| 695,801 – 887,000 | 39% |
| 887,001 – 1,878,600 | 41% |
| 1,878,601 and above | 45% |
| Rebates & thresholds | Amount |
|---|---|
| Primary rebate (under 65) | R17,820.00 |
| Secondary rebate (65–74, additional) | R9,765.00 |
| Tertiary rebate (75+, additional) | R3,249.00 |
| Tax threshold — under 65 | R99,000.00 |
| UIF contribution rate | 1% (employee), matched by employer |
| UIF salary ceiling | R17,712.00 per month |
| Medical scheme tax credit — main member | R376.00 per month |
| Medical scheme tax credit — each additional dependant | R254.00 per month |
2027/2028 tax year Provisional
1 March 2027 – 28 February 2028
| Taxable income (annual) | Rate of tax |
|---|---|
| 0 – 253,400 | 18% |
| 253,401 – 396,100 | 26% |
| 396,101 – 548,200 | 31% |
| 548,201 – 719,300 | 36% |
| 719,301 – 916,800 | 39% |
| 916,801 – 1,941,700 | 41% |
| 1,941,701 and above | 45% |
| Rebates & thresholds | Amount |
|---|---|
| Primary rebate (under 65) | R18,415.00 |
| Secondary rebate (65–74, additional) | R10,091.00 |
| Tertiary rebate (75+, additional) | R3,358.00 |
| Tax threshold — under 65 | R102,305.56 |
| UIF contribution rate | 1% (employee), matched by employer |
| UIF salary ceiling | R17,712.00 per month |
| Medical scheme tax credit — main member | R388.00 per month |
| Medical scheme tax credit — each additional dependant | R262.00 per month |
Frequently asked questions
Where do these tax tables come from?
Confirmed years are sourced directly from official SARS and National Treasury Budget Speech publications. Provisional years, not yet confirmed, are our own estimate based on typical inflationary adjustments.
What does "provisional" mean on a tax year?
It means the tax year hasn't yet been covered by an official Budget Speech, so the brackets and rebates shown are an estimate that will be replaced with confirmed SARS figures once published.
How often do SA tax brackets change?
Brackets, rebates and thresholds are typically reviewed once a year at the annual Budget Speech, though the government sometimes chooses not to adjust them for inflation in a given year.
Can I use these tables to calculate my own tax by hand?
Yes — apply each bracket's rate to the portion of income within it, then subtract your age-based rebate. It's faster to use the PAYE calculator, which applies these exact tables automatically.