Amathebula Entela Yemali Engenayo YaseNingizimu Afrika

Amathebula aphelele e-SARS ama-bracket, ama-rebate nemikhawulo yonyaka ngamunye wentela. Iminyaka esesikhashana iyizilinganiso futhi izobuyekezwa uma seyiqinisekisiwe yi-Budget Speech.

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Leli khasi liqukethe iqoqo eliphelele lamathebula entela e-SARS aseNingizimu Afrika. Lisebenza njengethebula lentela yomuntu ngamunye, ithebula lemali engenayo ekhokhiswa intela, kanye nethebula lentela yomholo — konke kundawonye. Noma ngabe udinga ithebula lentela ka-2026, amathebula e-PAYE e-SARS ka-2026, noma amathebula entela e-SARS enyanga zonke onyaka odlule noma ozayo, ungehla ngezansi uthole ibhloko elifanele. Wonke amazinga entela yomuntu ngamunye nawo wonke amathebula okudonswa kwentela kuleli khasi avela ngqo ezincwadini ze-SARS neze-National Treasury. Uma ufuna incazelo egcwele yonyaka wamanje wodwa, bheka ikhasi lethu lama-tax bracket e-SARS ka-2026/2027.

Unyaka wentela ka-2025/2026 Kuqinisekisiwe

1 March 2025 – 28 February 2026

Imali engenayo ekhokhiswa intela (yonyaka)Izinga lentela
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 nangaphezulu 45%
Ama-rebate nemikhawuloInani
I-rebate eyinhloko (ngaphansi kuka-65)R17,235.00
I-rebate yesibili (65–74, eyengeziwe)R9,444.00
I-rebate yesithathu (75+, eyengeziwe)R3,145.00
Umkhawulo wentela (ngaphansi kuka-65)R95,750.00
Izinga lomnikelo we-UIF1% (isisebenzi), kufaniswe ngumqashi
Uphahla lomholo lwe-UIFR17,712.00 ngenyanga
I-medical scheme tax credit (ilungu eliyinhloko)R364.00 ngenyanga
I-medical scheme tax credit (ilungu ngalinye elengeziwe)R246.00 ngenyanga

Unyaka wentela ka-2026/2027 Kuqinisekisiwe

1 March 2026 – 28 February 2027

Imali engenayo ekhokhiswa intela (yonyaka)Izinga lentela
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 nangaphezulu 45%
Ama-rebate nemikhawuloInani
I-rebate eyinhloko (ngaphansi kuka-65)R17,820.00
I-rebate yesibili (65–74, eyengeziwe)R9,765.00
I-rebate yesithathu (75+, eyengeziwe)R3,249.00
Umkhawulo wentela (ngaphansi kuka-65)R99,000.00
Izinga lomnikelo we-UIF1% (isisebenzi), kufaniswe ngumqashi
Uphahla lomholo lwe-UIFR17,712.00 ngenyanga
I-medical scheme tax credit (ilungu eliyinhloko)R376.00 ngenyanga
I-medical scheme tax credit (ilungu ngalinye elengeziwe)R254.00 ngenyanga

Unyaka wentela ka-2027/2028 Kusesikhashana

1 March 2027 – 28 February 2028

Imali engenayo ekhokhiswa intela (yonyaka)Izinga lentela
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 nangaphezulu 45%
Ama-rebate nemikhawuloInani
I-rebate eyinhloko (ngaphansi kuka-65)R18,415.00
I-rebate yesibili (65–74, eyengeziwe)R10,091.00
I-rebate yesithathu (75+, eyengeziwe)R3,358.00
Umkhawulo wentela (ngaphansi kuka-65)R102,305.56
Izinga lomnikelo we-UIF1% (isisebenzi), kufaniswe ngumqashi
Uphahla lomholo lwe-UIFR17,712.00 ngenyanga
I-medical scheme tax credit (ilungu eliyinhloko)R388.00 ngenyanga
I-medical scheme tax credit (ilungu ngalinye elengeziwe)R262.00 ngenyanga
Iminyaka esesikhashana: izinombolo zeminyaka yentela engakafakwa ku-Budget Speech esemthethweni ziyisilinganiso sethu, esisekelwe ekushintsheni okuvamile kwe-inflation kwama-bracket nakuma-rebate minyaka yonke. Zizothathelwa indawo yizinombolo eziqinisekisiwe ze-SARS ngokushesha nje uma sezishicilelwe, ngakho hlola ibheji elithi "Kuqinisekisiwe" ngenhla ngaphambi kokuthembela ethebuleni elisesikhashana ezinqumweni zezezimali.

Imibuzo evame ukubuzwa

Avelaphi lawa mathebula entela?

Iminyaka eqinisekisiwe ithathwa ngqo ezincwadini ezisemthethweni ze-SARS naze-Budget Speech ye-National Treasury. Iminyaka esesikhashana, engakaqinisekiswa, iyisilinganiso sethu esisekelwe ekushintsheni okuvamile kwe-inflation.

Kusho ukuthini uma unyaka wentela ubhalwe ngokuthi "usesikhashana"?

Kusho ukuthi lowo nyaka wentela awukafakwa ku-Budget Speech esemthethweni, ngakho ama-bracket nama-rebate aboniswayo ayisilinganiso esizothathelwa indawo yizinombolo eziqinisekisiwe ze-SARS uma sezishicilelwe.

Ashintsha kangaki ama-tax bracket aseNingizimu Afrika?

Ama-bracket, ama-rebate nemikhawulo ngokuvamile abuyekezwa kanye ngonyaka ku-Budget Speech yaminyaka yonke, yize uhulumeni ngezinye izikhathi ekhetha ukungawashintshi ngokwe-inflation ngonyaka othile.

Ngingawasebenzisa lawa mathebula ukubala intela yami ngesandla?

Yebo, ungakwazi. Sebenzisa izinga le-bracket ngayinye engxenyeni yemali engenayo engaphakathi kwayo, bese ususa i-rebate yakho esekelwe eminyakeni yobudala, ngendlela efanayo nechazwa ekhasini lethu lendlela yokubala isinyathelo nesinyathelo. Kusheshe kakhulu ukusebenzisa isibalo se-PAYE, ngoba sisebenzisa lawa mathebula ngokuzenzakalela.