Individual Income Tax Rates
Tax year, 1 March 2026 to 28 February 2027. These brackets reflect the SARS Budget Tax Guide 2026 and are provided for general guidance only. Rates and thresholds are subject to change. Verify current figures at SARS before acting.
| Taxable Income, R | Rate of Tax |
|---|---|
| R1 – R245 100 | 18% of taxable income |
| R245 101 – R383 100 | R44 118 + 26% of income above R245 100 |
| R383 101 – R530 200 | R79 998 + 31% of income above R383 100 |
| R530 201 – R695 800 | R125 599 + 36% of income above R530 200 |
| R695 801 – R887 000 | R185 215 + 39% of income above R695 800 |
| R887 001 – 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
Estimate annual, monthly, fortnightly and weekly tax using current South African SARS rates. This tool includes age based rebates, retirement fund deductions and medical aid tax credits for general guidance.
Built around the 2026 / 2027 individual income tax brackets, rebates and thresholds currently displayed on this page.
Includes retirement annuity or pension deduction estimates and medical aid tax credits based on member count.
Designed for estimation only. It does not include every allowance, fringe benefit, exemption, UIF, SDL or employer specific payroll treatment.
Enter your gross salary before tax and other deductions.
Retirement fund deductions are estimated subject to the configured annual limits.
The calculators provided on this page are intended for informational and estimation purposes only. Results should not be considered financial or tax advice. Tax rates and regulations are subject to change and calculations should be verified with SARS or a qualified tax professional before making financial decisions.
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The calculators provided on this page are intended for informational and estimation purposes only. Results should not be considered financial or tax advice. Tax rates and regulations are subject to change and calculations should be verified with SARS or a qualified tax professional before making financial decisions.
Company & Other Tax Rates
Key rates for companies, small businesses, VAT and other taxes as reflected in the SARS Budget Tax Guide 2026. Verify current rates before use.
Transfer Duty on Property
| Property Value, R | Rate |
|---|---|
| R1 – R1 210 000 | 0% |
| R1 210 001 – R1 663 800 | 3% of value above R1 210 000 |
| R1 663 801 – R2 329 300 | R13 614 + 6% above R1 663 800 |
| R2 329 301 – R2 994 800 | R53 544 + 8% above R2 329 300 |
| R2 994 801 – 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
General guidance on important limits and credits that may reduce tax liability for the 2026/27 tax year.
Tax-Free Investment
Individuals may generally invest in a tax-free savings account each year, subject to SARS conditions.
R46 000 per year limitInterest Exemption
Interest earned from South African sources may be exempt from income tax up to annual SARS limits.
R23 800 under 65, R34 500 age 65 and olderMedical Scheme Tax Credit
A monthly rebate may reduce tax payable for contributions made to a registered medical scheme.
R376 first 2 members, R254 each additionalRetirement Fund Contributions
Contributions to qualifying retirement funds are generally deductible within prescribed limits.
27.5% of taxable income, capped at R430 000Donations to Public Benefit Organisations
Donations to approved public benefit organisations may be deductible, subject to SARS conditions.
10% of taxable income per yearCapital Gains Annual Exclusion
Individuals and special trusts generally receive an annual exclusion from capital gains tax.
R50 000 annual exclusion, R440 000 in year of deathOfficial Updates & Tax Guidance
Direct links to official announcements, filing guidance and tax resources.
SARS Latest News
Announcements, reminders, system updates and publications from SARS.
Open SARS NewsPAYE Deduction Tables
Official 2027 PAYE deduction tables for weekly, fortnightly, monthly and annual payroll.
Open PAYE TablesCIPC Notices
Latest official CIPC notices, operational updates and customer guidance.
Open CIPC NoticesProvisional Tax
Guide to provisional tax for individuals, trusts and qualifying entities.
Open Provisional TaxSARS Forms
& Guides
Commonly used SARS forms and employer guides linked to current official pages.
Guide for Employers, Tax Deduction Tables
Employer guide supporting PAYE deduction tables.
Open GuideKey Compliance Areas
Short general summaries of common compliance areas for South African businesses. Full detail is available on our Compliance Hub page.
CIPC Company Registration
Company registration, annual returns, director amendments and beneficial ownership filings.
Full CIPC GuidePOPIA Data Protection
Protection of personal information, privacy notices and data handling duties.
Full POPIA GuideB-BBEE Compliance
Business size thresholds, documentation and general empowerment guidance.
Full B-BBEE GuideAnnual Returns
Keep registered entities in good standing and avoid deregistration risk.
Annual Returns GuideLabour Law Basics
Contracts, leave, hours, UIF and other common employment duties.
Full Labour GuideSARS Registrations
Income tax, VAT, PAYE, SDL and UIF registrations and recurring submissions.
Full SARS GuideUseful Government Links
Direct access to official portals and regulatory resources.