Unyaka wentela ka-2026/27 usuka ngomhla ka-1 Mashi 2026 uze uphele ngomhla ka-28 Februwari 2027, futhi uza nawo wawo ama-tax bracket e-SARS ka-2026/2027, imikhawulo nama-rebate. Lawa ma-tax bracket aseNingizimu Afrika anquma ukuthi yingakanani imali yakho engenayo ekhokhiswa intela, hhayi umholo wakho ophelele, ekhokhiswa intela nangaliphi izinga. Ngezansi uzothola ithebula eliphelele lama-bracket, amazinga entela ka-2026/27 achazwe ngolimi olulula, isibonelo esibaliwe, nezimpendulo zemibuzo abantu abayisesha kakhulu ngesikhathi sokufaka izitatimende.
Leli khasi lisebenza njengensiza yokubheka. Uma ungathanda ukufaka inani lakho bese weqa ukubala ngesandla, isibalo sethu sentela yemali engenayo se-SARS sisebenzisa wonke ama-bracket nama-rebate angezansi ngokuzenzakalela. Kuyi-engine efanayo esebenza ngemuva kwawo wonke amanye amathuluzi kule sayithi, ngakho izinombolo zihlala zifana noma ngabe ufike kuliphi ikhasi. Isebenza kuwo wonke amazinga omholo, kusukela emholweni wokuqala kuze kufike ku-bracket ephezulu.
Ama-Tax Bracket E-SARS 2026/2027
| Imali engenayo ekhokhiswa intela | Intela ekhokhwayo |
|---|---|
| R1 – R245,100 | 18% yemali engenayo ekhokhiswa intela |
| R245,101 – R383,100 | R44,118 + 26% yemali engenayo ekhokhiswa intela engaphezu kuka-R245,100 |
| R383,101 – R530,200 | R79,998 + 31% yemali engenayo ekhokhiswa intela engaphezu kuka-R383,100 |
| R530,201 – R695,800 | R125,599 + 36% yemali engenayo ekhokhiswa intela engaphezu kuka-R530,200 |
| R695,801 – R887,000 | R185,215 + 39% yemali engenayo ekhokhiswa intela engaphezu kuka-R695,800 |
| R887,001 – R1,878,600 | R259,783 + 41% yemali engenayo ekhokhiswa intela engaphezu kuka-R887,000 |
| R1,878,601 nangaphezulu | R666,339 + 45% yemali engenayo ekhokhiswa intela engaphezu kuka-R1,878,600 |
Lawa mazinga entela e-SARS asebenza kwimali engenayo ekhokhiswa intela yawo wonke umuntu ohlala eNingizimu Afrika ngokwentela, noma ngabe leyo mali ivela emholweni, ku-bonus, emsebenzini ozimele noma kutshalomali. Ithebula libonisa ama-bracket entela yemali engenayo eNingizimu Afrika ngaphambi kokuthi kususwe noma yiliphi i-rebate, yingakho izigaba ezilandelayo zibalulekile njengethebula uqobo. Uma ufuna ithebula elifanayo eceleni kwayo yonke eminye iminyaka yentela kule sayithi, bheka ikhasi lethu lamathebula entela e-SARS.
Ngoba lawa mazinga entela abantu ngabanye aseNingizimu Afrika asetshenziswa ngokulandelana, imali engenayo ephakeme ayisho ukuthi izinga eliphakeme lisebenza kuyo yonke i-randi oyiholayo, kodwa kuphela engxenyeni engena ku-bracket ephakeme. Isigaba esilandelayo sichaza kahle ukuthi lokho kusebenza kanjani.
Asebenza Kanjani Ama-Tax Bracket E-SARS?
INingizimu Afrika isebenzisa uhlelo lwentela olukhuphukayo, okusho ukuthi izingxenye ezehlukene zemali yakho engenayo ekhokhiswa intela zikhokhiswa ngamazinga ehlukene. Ukungena e-tax bracket ephakeme akusho ukuthi yonke imali yakho engenayo isiyokhokhiswa ngalelo zinga eliphakeme. Kuphela ingxenye yemali engena ngaphakathi kwaleyo bracket ekhokhiswa izinga lalelo bracket.
Nansi indlela elula yokuyibona. Cabanga imali yakho engenayo ekhokhiswa intela njengamanzi agcwalisa uchungechunge lwezitsha ezibekwe phezu kwezinye, isitsha ngasinye simele i-bracket. Isitsha sokuqala sigcwala ngezinga elingu-18%. Uma sesigcwele, noma yimaphi amanzi engeziwe achichima aye esitsheni esilandelayo bese ekhokhiswa u-26%, kuqhubeke kanjalo. Imali yakho ayibuyeli esitsheni sokuqala ngezinga eliphakeme; ingxenye ngayinye igcina izinga lesitsha engene kuso.
Yilokhu kanye okusho ukusebenza kwama-tax bracket aseNingizimu Afrika, futhi kuyi-logic efanayo yokubalwa kwentela yemali engenayo eNingizimu Afrika ngokubanzi. Izinga lakho lentela lomngcele yizinga elisebenza kwi-randi yokugcina oyiholile, okuyisitsha i-randi yakho yokugcina engene kuso, kanti izinga lakho eliphakathi kuyo yonke imali yakho engenayo lihlala liphansi kunalelo.
Amazinga Entela Yemali Engenayo ENingizimu Afrika 2026/2027
Esikhundleni sokuphinda ithebula elingenhla, kubalulekile ukuqonda ukuthi ngalinye lamazinga ayisikhombisa limeleni:
- 18%: izinga eliphansi kakhulu, elisebenza engxenyeni yokuqala yemali engenayo wonke umuntu akhokha intela kuyo.
- 26%: lisebenza kuphela engxenyeni yemali engenayo ephakathi komkhawulo wokuqala nowesibili.
- 31%: i-bracket yesithathu, efinyelelwa lapho imali engenayo ekhokhiswa intela idlula u-R383,100.
- 36%: lisebenza kusukela ku-R530,201 kuya phezulu kuleyo ngxenye yemali engenayo.
- 39%: i-bracket yesihlanu, eqala ku-R695,801.
- 41%: lisebenza emalini engenayo ephakathi kuka-R887,001 no-R1,878,600.
- 45%: izinga eliphezulu kunawo wonke, elibekelwe imali engenayo engaphezu kuka-R1,878,600.
Iphutha elivamile ngokuqonda amazinga entela yemali engenayo aseNingizimu Afrika ka-2026 ukucabanga ukuthi izinga eliphezulu lisebenza emholweni wonke womkhokhi wentela uma esengene kulo. Akunjalo. Ukufinyelela ku-tax bracket engu-45% INingizimu Afrika eyisebenzisa njengophahla kusho kuphela ukuthi ingxenye yemali engenayo engaphezu kuka-R1,878,600 ikhokhiswa ngalelo zinga; yonke i-randi engaphansi kwalowo mkhawulo iyaqhubeka ikhokhiswa izinga eliphansi le-bracket yayo.
Imikhawulo Yentela Ye-SARS 2026/2027
| Iminyaka yobudala | Umkhawulo wentela |
|---|---|
| Ngaphansi kuka-65 | R99,000 |
| 65 kuya ngaphansi kuka-75 | R153,250 |
| 75 nangaphezulu | R171,300 |
Umkhawulo wentela ye-SARS ka-2026/2027 yinani lemali engenayo yonyaka ongaphansi kwalo lapho kungakhokhwa ntela khona nhlobo, uma sekubalwe i-rebate yakho esekelwe eminyakeni yobudala. Uma ubuza ukuthi ungahola malini ngaphambi kokukhokha intela eNingizimu Afrika, lawa manani amathathu ayimpendulo: ngaphansi kuka-R99,000 ngonyaka kumuntu ongaphansi kuka-65, futhi kuphakeme kwabakhokhi bentela abadala abafanelekela i-rebate eyengeziwe.
Uma ungathanda ukulinganisa i-PAYE yakho yenyanga usebenzisa umholo wangempela esikhundleni somkhawulo wonyaka, sebenzisa Isibalo se-PAYE, esisebenzisa le mikhawulo efanayo ngokuzenzakalela ngokweqembu lakho leminyaka.
Ama-Rebate Entela Ye-SARS 2026/2027
| I-rebate | Inani |
|---|---|
| I-rebate eyinhloko | R17,820.00 |
| I-rebate yesibili | R9,765.00 |
| I-rebate yesithathu | R3,249.00 |
Wonke umkhokhi wentela uthola i-rebate eyinhloko evunyelwe eNingizimu Afrika, okuyinani elimisiwe elisuswa ngqo entela ebalwe kusetshenziswa ama-bracket angenhla. Abakhokhi bentela abaneminyaka engu-65 kuya ku-74 bathola ne-rebate yesibili, kanti abaneminyaka engu-75 nangaphezulu bathola i-rebate yesithathu phezu kwalawa mabili angaphambili. Lawa manani ama-rebate entela ye-SARS ka-2026/2027 yiwona kanye adala imikhawulo esekelwe eminyakeni esigabeni esingaphambilini, ngoba i-rebate enkulu isho izinga eliphakeme lemali engenayo ngaphambi kokuba kukhokhwe intela.
Indlela Yokubala Intela Usebenzisa Ama-Tax Bracket E-SARS
Izinombolo zicaca kangcono uma zinesibonelo sangempela. Ake sibale imali engenayo ekhokhiswa intela engu-R600,000 onyakeni wentela ka-2026/2027.
R600,000 ingena ku-bracket ka-R530,201 – R695,800
R600,000 − R530,200 = R69,800
R69,800 × 36% = R25,128
R125,599 + R25,128 = R150,727
Intela ngaphambi kwama-rebate afanelekile = R150,727
Lesi yisibonelo esenziwe lula esisekelwe emalini engenayo ekhokhiswa intela kuphela. Intela yangempela ekhokhwayo ingahluka ngokuya ngama-rebate, izinto ezisusiwe, ama-medical tax credit nezinye izinto ezisebenzayo, okuyisona sizathu esenza isibalo sethu se-PAYE ne-khasi lethu lendlela yokubala zibonise sonke isinyathelo esikhundleni senombolo yokugcina kuphela.
Iyini Imali Engenayo Ekhokhiswa Intela?
Ukudideka okuningi ngemibuzo yokubala intela eNingizimu Afrika kuvela entweni eyodwa: ukusebenzisa i-tax bracket ngqo emholweni ophelele esikhundleni semali engenayo ekhokhiswa intela. Akufani.
Imali engenayo ephelele yikho konke okuholayo ngaphambi kokuthi kususwe noma yini. Kusukela lapho, izinto ezithile ezisusiwe nezibonelelo, njengeminikelo ye-retirement fund, ziyasuswa lapho zisebenza khona, kusale imali yakho engenayo ekhokhiswa intela. Yileli nani lokugcina, elincane, ama-tax bracket e-SARS asetshenziswa kulo. Ukuqonda umehluko phakathi kwemali engenayo ekhokhiswa intela nemali engenayo ephelele kubalulekile ngoba abantu ababili abaholelana ngokulinganayo bangagcina bekhokha intela ehlukene uma omunye enikela kakhulu ku-retirement annuity kunomunye.
Ama-Tax Bracket E-SARS vs I-PAYE
Kulula ukuzidida lezi zinto ezimbili, kodwa ziphendula imibuzo ehlukene. Ama-bracket entela yemali engenayo akuleli khasi anquma intela yakho yonke yonyaka. I-PAYE iyindlela nje umqashi wakho ayisebenzisayo ukuqoqa isilinganiso saleyo ntela efanayo emholweni wakho nyanga zonke, ukuze ungasaleli nesikweletu esikhulu ekupheleni konyaka.
Ufuna ukulinganisa i-PAYE yakho yenyanga esikhundleni sentela yakho yonyaka? Zama Isibalo se-PAYE saseNingizimu Afrika, esisebenzisa lawa ma-PAYE tax bracket emholweni wenyanga bese sikubonisa ngqo umholo owuthathayo uye ekhaya. Ukuthola yonke i-logic yokubalwa kwe-PAYE ngesinyathelo nesinyathelo esisemva kwalelo thuluzi, bheka umhlahlandlela wethu othi Indlela I-PAYE Esebenza Ngayo.
Ubani Okumele Akhokhe Intela Yemali Engenayo ENingizimu Afrika?
Ukuthi uyakweleta yini intela kuncike ezintweni eziningi kunomthetho owodwa: imali yakho iyonke ekhokhiswa intela, iminyaka yakho yobudala, umkhawulo osebenza eqenjini lakho leminyaka, noma yimaphi ama-rebate noma izinto ezisusiwe ofanelekela zona, kanye nokuthi kuhlolwa muphi unyaka wentela. Uma imali yakho engenayo ekhokhiswa intela ingaphansi komkhawulo wakho osebenzayo, ngokuvamile ngeke ukweleta ntela, yize ungase usadinga ukufaka isitatimende ngokuya ngesimo sakho.
Abasebenzi abaholayo ngokuvamile lokhu kwenziwa ngokuzenzakalela nge-PAYE, kanti abasebenza bezimele nabanikazi bamabhizinisi bavamise ukubhalisela i-provisional tax bese bekhokha ngqo ku-SARS. Uma ungaqiniseki ukuthi uqale kuphi ne-SARS uqobo, umhlahlandlela wethu we-SARS eFiling uchaza ukubhalisa, ukungena nokufaka isitatimende.
Izinsuku Zonyaka Wentela Ka-2026/2027
Unyaka wentela ka-2026/2027 eNingizimu Afrika usuka ngomhla ka-1 Mashi 2026 uze ufike ku-28 Februwari 2027. Zonke izinombolo kuleli khasi, nazo zonke izibalo kule sayithi, zisebenzisa lesi sikhathi ngokuzenzakalela ngaphandle uma ukhetha omunye unyaka wentela we-SARS ezinketheni ezikhona.
Imibuzo Evame Ukubuzwa
Ayini ama-tax bracket e-SARS ka-2026/2027?
Onyakeni wentela ka-2026/2027, imali engenayo ekhokhiswa intela ikhokhiswa u-18% kuze kufike ku-R245,100, bese ikhuphuka ngamazinga angu-26%, 31%, 36%, 39% no-41%, ize ifinyelele ku-45% emalini engenayo engaphezu kuka-R1,878,600. Ithebula eliphelele lingenhla.
Liyini izinga lentela eNingizimu Afrika ngo-2026/2027?
INingizimu Afrika isebenzisa amazinga entela ayisikhombisa kubantu ngabanye ngo-2026/2027: u-18%, 26%, 31%, 36%, 39%, 41% no-45%, asetshenziswa ngokulandelana ezingxenyeni ezehlukene zemali engenayo, hhayi njengezinga elilodwa elilinganayo.
Liphezulu kangakanani i-tax bracket ephakeme eNingizimu Afrika?
I-tax bracket ephakeme ka-2026/2027 ingu-45%, futhi isebenza kuphela emalini engenayo ekhokhiswa intela engaphezu kuka-R1,878,600. Ayilokothi isebenze kuyo yonke imali yakho engenayo, kuphela engxenyeni engaphezu kwalowo mkhawulo.
Ngingahola malini ngaphambi kokukhokha intela eNingizimu Afrika?
Ngo-2026/2027, umkhawulo wentela ungu-R99,000 ngonyaka kwabangaphansi kuka-65, R153,250 kwabaneminyaka engu-65 kuya ku-74, kanti ungu-R171,300 kwabaneminyaka engu-75 nangaphezulu. Ngaphansi kwalawa manani, akukho ntela yemali engenayo ekhokhwayo.
Uyini umkhawulo wentela ye-SARS ka-2026/2027?
Umkhawulo wentela ye-SARS ka-2026/2027 ungu-R99,000 kubantu abangaphansi kuka-65, R153,250 kwabaneminyaka engu-65 kuya ku-74, no-R171,300 kwabaneminyaka engu-75 nangaphezulu, kusekelwe emalini engenayo yonyaka ekhokhiswa intela.
Umholo wami wonke ukhokhiswa intela nge-bracket ephakeme?
Cha. INingizimu Afrika isebenzisa uhlelo lwentela olukhuphukayo, ngakho kuphela ingxenye yemali yakho engenayo engaphakathi kwe-bracket ethile ekhokhiswa izinga lalelo bracket. Ukungena e-bracket ephakeme akulokothi kukhuphule intela emalini oseyihole nge-bracket ephansi.
Ibalwa kanjani imali engenayo ekhokhiswa intela eNingizimu Afrika?
Imali engenayo ekhokhiswa intela iqala ngemali yakho engenayo iyonke, bese kususwa izinto ezivunyelwe njengeminikelo ye-retirement fund, ngaphambi kokuthi ama-tax bracket e-SARS asetshenziswe. Ngokuvamile iba ngaphansi komholo wakho ophelele.
Ayini ama-rebate entela ye-SARS ka-2026/2027?
Ngo-2026/2027, i-rebate eyinhloko ingu-R17,820 kubo bonke abakhokhi bentela, i-rebate yesibili ingu-R9,765 eyengeziwe kwabaneminyaka engu-65 kuya ku-74, kanti i-rebate yesithathu ingu-R3,249 eyengeziwe kwabaneminyaka engu-75 nangaphezulu.
Ingabe i-PAYE nentela yemali engenayo kuyinto eyodwa?
Kuhlobene kakhulu kodwa akufani ncamashi. Ama-tax bracket anquma intela yakho yonyaka, kanti i-PAYE iyindlela umqashi ayisebenzisayo ukuqoqa leyo ntela efanayo emholweni wakho nyanga zonke phakathi nonyaka.
Ngingayibala kanjani intela yami yemali engenayo yaseNingizimu Afrika?
Sebenzisa i-tax bracket ngayinye engxenyeni efanele yemali yakho engenayo ekhokhiswa intela, uhlanganise imiphumela, bese ususa i-rebate yakho efanelekile. Isibalo sethu se-PAYE sikwenza lokhu ngokuzenzakalela kusukela enanini lomholo wenyanga.
Isiphetho
Ama-tax bracket e-SARS ka-2026/2027 ehlela emazingeni ayisikhombisa akhuphukayo, kusukela ku-18% kuya ku-45%, asetshenziswa kuphela engxenyeni yemali engenayo ekhokhiswa intela engena kuleyo bracket, hhayi emholweni wakho wonke ngesikhathi esisodwa. Hlanganisa lokho nomkhawulo wentela weqembu lakho leminyaka ne-rebate oyifanelekelayo, bese unakho konke okudingekayo ukuze uqonde ukuthi imali yakho engenayo imi kuphi. Ukuqonda i-tax bracket yakho kuyisinyathelo sokuqala kuphela. Uma ufuna ukulinganisa ukuthi ingakanani intela engasuswa emholweni wakho nyanga zonke, sebenzisa Isibalo se-PAYE, noma ubheke wonke amathuluzi akule sayithi endaweni yethu yezibalo zentela zaseNingizimu Afrika.
Umthombo: South African Revenue Service (SARS) – Rates of Tax for Individuals. Izinombolo ziqinisekiswe nange-National Treasury 2026 Budget Tax Guide.