Tax brackets South Africa 2026/27: SARS rates, rebates & thresholds

Quick answer

For 2026/27 South African individuals pay 18% on taxable income up to R245 100, rising through 26%, 31%, 36%, 39% and 41% to 45% above R1 878 600. Under 65s pay no tax on income up to R99 000.

2026/27 tax table

• R1 – 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

Rebates

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

Tax-free thresholds

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

Medical scheme fees tax credit

R376 a month for the main member and first dependant, and R254 for each additional dependant.

Worked example

A freelancer with R500 000 taxable income: R79 998 + 31% × (R500 000 − R383 100) = R116 237, less the R17 820 primary rebate = R98 417 for the year, about R8 201 a month. Effective rate: about 19.7%.

What this means for freelancers

Freelance profit is added to any salary and taxed on the same table. Because nobody deducts PAYE for you, you usually pay through provisional tax in August and February. Set aside a share of every payment so the bill never surprises you.

Source

Figures from the SARS 'Rates of tax for individuals' page and the 2026 Budget tax guide, checked 8 October 2026.