SARS tax tables 2026/27: income tax brackets, rebates & thresholds

Income tax brackets 2026/27 (individuals)

• R0 – R245 100: 18% of taxable income
• R245 101 – R383 100: R44 118 + 26% above R245 100
• R383 101 – R530 200: R79 998 + 31% above R383 100
• R530 201 – R695 800: R125 599 + 36% above R530 200
• R695 801 – R887 000: R185 215 + 39% above R695 800
• R887 001 – R1 878 600: R259 783 + 41% above R887 000
• R1 878 601 and above: R666 339 + 45% above R1 878 600

Tax rebates

• Primary (all taxpayers): R17 820
• Secondary (65 and older): R9 765
• Tertiary (75 and older): R3 249

Tax thresholds (no tax below)

• Under 65: R99 000
• 65 to 74: R153 250
• 75 and older: R171 300

Medical scheme fees tax credit (per month)

• Main member: R376
• First dependant: R376
• Each additional dependant: R254

Other key South African rates

• VAT: 15%; compulsory registration above R2.3 million taxable supplies in 12 months
• UIF: 1% employee + 1% employer, on earnings up to R17 712 a month
• SDL: 1% of payroll for employers with annual payroll above R500 000
• Provisional tax: IRP6 by 31 August and the last working day of February

Work it out for your salary

Use the free income tax calculator for annual tax, or the salary calculator for monthly take-home pay after PAYE and UIF. Freelancers can use these figures to size their tax set-aside.