Individual Income Tax Rates
Tax year: 1 March 2026 to 28 February 2027. Brackets adjusted by 3.4% for inflation as announced in the February 2026 Budget Speech. Source: SARS Budget Tax Guide 2026.
| Taxable Income (R) | Rate of Tax |
|---|---|
| R1 to R245 100 | 18% of taxable income |
| R245 101 to R383 100 | R44 118 + 26% of income above R245 100 |
| R383 101 to R530 200 | R79 998 + 31% of income above R383 100 |
| R530 201 to R695 800 | R125 599 + 36% of income above R530 200 |
| R695 801 to R887 000 | R185 215 + 39% of income above R695 800 |
| R887 001 to R1 878 600 | R259 783 + 41% of income above R887 000 |
| R1 878 601 and above | R666 339 + 45% of income above R1 878 600 |
Primary Rebate
All taxpayers under age 65
Secondary Rebate
Persons aged 65 and older
Tertiary Rebate
Persons aged 75 and older
Tax Thresholds: Minimum Income Before Tax is Payable
Below Age 65
Age 65 to 74
Age 75 and above
Income Tax Calculator
Enter your income, retirement annuity and medical aid details for a full personalised tax estimate. Based on official 2026/27 SARS rates.
Step 1: Select your pay period
The calculator converts your income to annual and shows results in your chosen period
Step 2: Enter your details
Step 3: Retirement Annuity (Optional)
Deductible up to 27.5% of taxable income, max R430 000 per year. Source: SARS 2026/27
Step 4: Medical Aid (Optional)
R376 per month per person for first 2 members. R254 per month for each additional member. Source: SARS 2026/27
This calculator provides a general estimate only. It does not account for all allowances, fringe benefits or complex tax situations. The RA deduction is limited to 27.5% of remuneration up to R430 000 per year per SARS 2026/27 rules. Always consult a registered tax practitioner for personalised advice.
Company & Other Tax Rates
Key rates for companies, small businesses, VAT and other taxes. Source: SARS Budget Tax Guide 2026.
Companies & Trusts
VAT & Small Business
Transfer Duty on Property
| Property Value (R) | Rate |
|---|---|
| R1 to R1 210 000 | 0% |
| R1 210 001 to R1 663 800 | 3% of value above R1 210 000 |
| R1 663 801 to R2 329 300 | R13 614 + 6% above R1 663 800 |
| R2 329 301 to R2 994 800 | R53 544 + 8% above R2 329 300 |
| R2 994 801 to R13 310 000 | R106 784 + 11% above R2 994 800 |
| R13 310 001 and above | R1 241 456 + 13% above R13 310 000 |
Key Deductions & Credits
Important limits and credits that reduce your tax liability for the 2026/27 tax year.
Tax-Free Investment
Individuals may invest in a tax-free savings account each year. Returns are fully exempt from income tax and capital gains tax.
R46 000 per year limitInterest Exemption
Interest earned from South African sources is exempt from income tax up to these annual limits.
R23 800 for under 65. R34 500 for 65 and older.Medical Scheme Tax Credit
A monthly rebate applied directly against your tax for contributions to a registered medical scheme.
R376 per month for first 2 members. R254 per month for each additional.Retirement Fund Contributions
Contributions to pension, provident and retirement annuity funds are deductible. One of the most effective legal ways to reduce taxable income.
27.5% of taxable income, capped at R430 000 per yearDonations to Public Benefit Organisations
Donations to approved public benefit organisations are deductible up to a limit. Excess amounts carry forward to the next tax year.
10% of taxable income per yearCapital Gains Annual Exclusion
Individuals and special trusts receive an annual exclusion from capital gains tax. This increases significantly in the year of death.
R50 000 annual. R440 000 in year of death.SARS & CIPC Latest News
Direct links to official announcements. All links open on the official government websites.
SARS Latest News
All SARS announcements, deadline reminders, system updates and new publications in one place.
Visit SARS NewsroomTax Filing Season
Current filing season dates, who must file, and deadlines for individuals and provisional taxpayers.
Filing Season InfoAll Tax Rates
Official SARS page with current and historical tax rates for individuals, companies and trusts.
View All RatesPAYE Deduction Tables 2027
Official PAYE weekly, fortnightly, monthly and annual tables effective 1 March 2026 for the 2026/27 tax year.
View TablesCIPC Latest Notices
Official notices, service updates and important guidance from the Companies and Intellectual Property Commission.
CIPC NoticesProvisional Tax
Who is a provisional taxpayer, important deadlines, and how to submit your IRP6 estimation.
Provisional Tax InfoDownloadable SARS Forms & Guides
Commonly used SARS forms and employer guides for the 2026/27 tax year. All links go directly to SARS.
All PAYE Tables: 2027 Tax Year
Weekly, fortnightly, monthly and annual tables effective 1 March 2026
View All TablesMonthly PAYE Tables 2027
Direct download: monthly deduction tables effective 1 March 2026
Download PDFGuide for Employers: PAYE 2027
Complete employer guide for employees tax deductions 2026/27
Download PDFEmployer Guide: Employees Tax 2026
PAYE-GEN-01-G20: Full employer guide including fringe benefits and allowances
Download PDFAll SARS Forms & Publications
Browse and download all SARS forms, guides and legal documents
Visit SARS WebsiteKey Compliance Areas
Short summaries of the main compliance obligations for South African businesses. Full detail is on our Compliance Hub page.
CIPC: Company Registration
All businesses must register with the Companies and Intellectual Property Commission. This includes company registration, annual returns, director amendments and beneficial ownership filings updated within 10 business days of any change.
Full CIPC GuidePOPIA: Data Protection
The Protection of Personal Information Act requires all businesses that collect personal data to obtain consent, protect the information, appoint an information officer and use data only for its stated purpose.
Full POPIA GuideFICA: Client Verification
The Financial Intelligence Centre Act requires accountable institutions to verify the identity of all clients before any services are rendered, including identity documents, proof of address and company registration documents.
Full FICA GuideB-BBEE Compliance
Broad Based Black Economic Empowerment applies to businesses in South Africa. Only SANAS accredited verification agencies may issue official B-BBEE certificates. Rootman can assist with compliance preparation.
Full B-BBEE GuidePAIA: Access to Information
The Promotion of Access to Information Act requires companies to maintain a PAIA manual. Individuals may request access to records held by companies. This is a legal obligation for most South African businesses.
Full PAIA GuideAnnual Returns: CIPC
Every registered company must file annual returns with CIPC each year. Failure to file results in deregistration. Annual returns cannot be filed without up-to-date beneficial ownership information on record.
Annual Returns GuideUseful Government Links
Direct access to the key South African government websites your business needs.
UIF: Dept of Employment
UIF registration, monthly declarations and claims for employers and employees.
Go to UIFInformation Regulator
POPIA and PAIA compliance, data protection guidance and complaints.
Go to RegulatorFinancial Intelligence Centre
FICA compliance, anti-money laundering obligations and guidance for accountable institutions.
Go to FICNational Treasury
Budget documents, economic policy and all financial regulation information.
Go to TreasuryB-BBEE Commission
Official B-BBEE guidance, accredited verification agencies and compliance resources.
Go to B-BBEESAIPA
South African Institute of Professional Accountants: professional body for accountants.
Go to SAIPANeed Help With Tax or Compliance?
Our team handles bookkeeping, tax submissions, CIPC registrations, payroll and compliance. Contact us today.