SARS
Reviewed 14 April 2026
2027 tax year rates and credits
The page uses the 1 March 2026 to 28 February 2027 individual tax brackets, rebates, thresholds, and medical tax credits currently shown by SARS.
Officially Updated
Reviewed Against Current Official Sources
Key figures on this page were reviewed on 14 April 2026 against current SARS, CIPC, Department of Employment and Labour, and South African Government sources. Figures can still change, so treat this as a practical guide and confirm with the official source before acting.
VAT
Reviewed 14 April 2026
New VAT registration thresholds
Budget 2026 guidance currently reflects a compulsory VAT threshold of R2.3 million and a voluntary threshold of R120 000 from 1 April 2026, subject to the legislative process.
CIPC
Reviewed 14 April 2026
Beneficial ownership filing rules
CIPC filing currently requires beneficial ownership information to stay up to date, with updates generally within 10 business days of a change and annual return processing tied to BO compliance.
Labour
Reviewed 14 April 2026
UIF, minimum wage and COIDA
Current official guidance supports a UIF ceiling of R17 712 monthly, a national minimum wage of R30.23 per hour from 1 March 2026, and a COIDA earnings cap of R633 168 from 1 March 2025.
2026 / 2027 Tax Year
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
R17 820
All taxpayers under age 65
Secondary Rebate
R9 765
Persons aged 65 and older
Tertiary Rebate
R3 249
Persons aged 75 and older
Tax Thresholds: Minimum Income Before Tax is Payable
Below Age 65
R99 000
Age 65 to 74
R153 250
Age 75 and above
R171 300
What Changed In 2026
The Updates Most People Actually Need
This section pulls the most practical 2026 and 2026/27 changes into one place so business owners, payroll teams, and individual taxpayers can spot what is different faster.
VAT thresholds moved sharply
Compulsory VAT registration is now shown at R2.3 million, while voluntary registration is shown at R120 000 from 1 April 2026.
Tax thresholds increased
The 2027 tax year thresholds are R99 000, R153 250, and R171 300 depending on age, with updated rebates and medical credits.
BO compliance is now harder to ignore
Beneficial ownership filing now sits much more directly alongside annual returns, and BO changes should be updated within 10 business days.
Minimum wage increased again
The national minimum wage moved to R30.23 per hour from 1 March 2026, with a separate EPWP rate published for the same period.
COIDA assessment ceiling remains high
The latest official notice still uses a maximum earnings figure of R633 168 per employee per year, effective from 1 March 2025.
Calculator Hub
Smarter Calculators for Individuals & Businesses
Choose the type of calculator you need first. This hub separates personal tools from business tools so the page feels easier to use, more relevant, and less cluttered.
Officially Reviewed
Calculator logic on this page reflects the 2027 SARS individual rates, current 27% company tax rate, the current UIF ceiling published on official SARS guidance, and the April 2026 VAT threshold update used elsewhere on this page. Results remain estimates only.
For Individuals
Personal tax, salary and provisional tax tools
Built for salary earners, provisional taxpayers, and individuals who want clearer take-home pay and tax planning estimates.
Most used by salary earners
Includes rebates and medical credits
Advanced Income Tax Planner
Estimate annual tax with monthly salary, retirement contributions, medical aid credits, annual bonus or commission, and other taxable income included.
Best for understanding average take-home pay across the year, not only a basic salary snapshot.
Useful if you earn salary plus bonus, commission, or other taxable amounts during the tax year.
Still an estimate only. It does not include every SARS rule, payroll treatment, fringe benefit, UIF, or employer-specific deduction.
Enter your regular monthly salary before tax and deductions.
Optional. Add annual bonus, commission, or 13th cheque estimates here.
Optional. Use this for other taxable income you want included in the estimate.
Estimated subject to annual deduction limits.
Average Monthly Take-Home
Annual Tax Payable
Taxable Income
Effective Tax Rate
Annual Income
Gross Annual Salary
Bonus or Commission Included
Other Taxable Income Included
RA or Pension Deduction
Annual Taxable Income
Tax Calculation
Gross Tax on Taxable Income
Primary or Age Rebate
Medical Aid Tax Credit
Annual Tax Payable, Estimate
Effective Tax Rate
Annual Net Income, Estimate
Monthly Equivalent
Gross Monthly Income Equivalent
Bonus or Commission Equivalent
Other Taxable Income Equivalent
RA or Pension Deduction
Monthly Taxable Income Equivalent
Tax Calculation
Gross Tax
Primary or Age Rebate
Medical Aid Tax Credit
Monthly Tax Payable or PAYE, Estimate
Effective Tax Rate
Average Monthly Net Income, Estimate
Fortnightly Equivalent
Gross Fortnightly Income Equivalent
Bonus or Commission Equivalent
Other Taxable Income Equivalent
RA or Pension Deduction
Fortnightly Taxable Income Equivalent
Tax Calculation
Gross Tax
Primary or Age Rebate
Medical Aid Tax Credit
Fortnightly Tax Payable, Estimate
Effective Tax Rate
Fortnightly Net Income, Estimate
Weekly Equivalent
Gross Weekly Income Equivalent
Bonus or Commission Equivalent
Other Taxable Income Equivalent
RA or Pension Deduction
Weekly Taxable Income Equivalent
Tax Calculation
Gross Tax
Primary or Age Rebate
Medical Aid Tax Credit
Weekly Tax Payable, Estimate
Effective Tax Rate
Weekly Net Income, Estimate
How to Read This Estimate
Use this result as a planning guide, then compare it with your actual payroll or tax records before making decisions.
What this means
What to watch for
When to speak to Rootman
Download or Email This Estimate
Turn this result into a simple summary you can keep, share internally, or send for a professional review.
Estimate Type
Income Tax Estimate
Prepared From
Best Next Step
Estimate summary only. This is not legal advice, tax advice, payroll advice, financial advice, or a filing instruction. It should be confirmed with SARS and, where needed, by a qualified legal, tax, payroll, or financial professional before action is taken.
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.
More Personal Calculators
Choose a simpler tool if you only need net salary, PAYE, or a provisional tax estimate.
Individual
Net Salary Calculator
Estimate net take-home salary after PAYE based on gross monthly income and age group.
Estimated Monthly PAYE
Estimated Net Monthly Salary
Estimated Annual Tax
Individual
PAYE Estimator
Estimate monthly and annual PAYE for salary based income using the age-based rebate structure.
Estimated Monthly PAYE
Estimated Annual PAYE
Individual
Provisional Tax Estimator
Estimate annual provisional tax based on annual income, deductible expenses, and age group.
Estimated Taxable Income
Estimated Annual Tax
Indicative First Payment
Indicative Total Liability
For Businesses
VAT, company tax, UIF and business planning tools
Built for business owners who want quicker estimates for pricing, turnover thresholds, tax planning, and payroll-related obligations.
Business Calculators
These tools are grouped for business owners so you can stay focused on turnover, profit, tax, VAT, and payroll related calculations.
Business
VAT Calculator
Add VAT to an amount, or remove VAT from a VAT-inclusive amount using the current standard rate.
Base Amount
VAT Amount
Total Amount
Business
VAT Registration Threshold Calculator
Check whether your turnover may point to voluntary or compulsory VAT registration under the thresholds currently reflected from 1 April 2026 guidance.
Estimated Annual Turnover
Compulsory Threshold
Voluntary Threshold
Gap to Compulsory Threshold
Indicative Position
Business
Company Tax Calculator
Estimate company income tax, monthly provision planning, and after-tax profit using the current company tax rate.
Estimated Profit Before Tax
Estimated Company Tax
Average Monthly Tax Provision
Effective Company Tax Rate
Estimated Profit After Tax
Business
Small Business Corporation Tax
Estimate SBC tax for qualifying small business corporations using the rates shown on this page.
Use only if your company qualifies as a Small Business Corporation under SARS rules.
Estimated Taxable Income
Estimated SBC Tax
Effective SBC Rate
Estimated Income After SBC Tax
Business
UIF Contribution Calculator
Estimate monthly UIF, show the capped salary used, and view the employer-side contribution impact.
Salary Used for UIF Cap
Employee UIF
Employer UIF
Total Monthly UIF
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.
2026 / 2027
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.
Companies & Trusts
Corporate Income Tax27%
Trusts, other than special trusts45%
Dividends Tax20%
Capital Gains Tax, Individuals, max18%
Capital Gains Tax, Companies21.6%
Securities Transfer Tax0.25%
VAT & Small Business
VAT Standard Rate15%
Compulsory VAT ThresholdR2.3 million
Voluntary VAT ThresholdR120 000
Small Business Corp, R1 – R99 0000%
Small Business Corp, R99 001 – R365 0007% above R99 000
Small Business Corp, R365 001 – R550 000R18 620 + 21%
Small Business Corp, R550 001+R57 470 + 27%
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 Timing
South African Compliance Calendar
A cleaner way to stay on top of recurring deadlines. Always confirm the exact date that applies to your entity, period, and filing channel before submitting.
EMP201, PAYE, SDL and UIF
Employer monthly declarations and payments are generally due by the 7th of the following month, or the last business day before that if the 7th falls on a weekend or public holiday.
SARS payroll cycle
Check official page
CIPC annual returns
Companies generally file within 30 business days after the incorporation anniversary. Close corporations generally file during their anniversary month and the month that follows.
CIPC annual return cycle
Check official page
Beneficial ownership updates
When beneficial ownership information changes, update the register and filing promptly. Current CIPC notices point to filing within 10 business days in the relevant cases.
CIPC BO maintenance
Check official page
COIDA Return of Earnings
The Compensation Fund guidance still points employers to submit the annual Return of Earnings by 31 March each year, covering the assessment period from 1 March to the end of February.
Compensation Fund cycle
Check official page
Tax Relief
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 death
Forms & Guides
SARS 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 Guide
Forms & Downloads Notice:
Always verify that you are downloading the current version directly from the official SARS or government website.
Government Portals
Useful Government Links
Direct access to official portals and regulatory resources.
Important Disclaimer:
The information on this page is general guidance only and does not replace professional legal, tax, payroll, accounting or regulatory advice.
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