South Africa taxes income in brackets: each slice of your income is taxed at its own rate, and the rate rises as income rises. These are the 2026/27 tax brackets for individuals, for the year from 1 March 2026 to 28 February 2027.
This article is general information, not tax advice. The official figures are on the SARS website. To see your own, try the free tax calculator.
Tax brackets for 2026/27
| Taxable income a year | Tax |
|---|---|
| Up to R245,100 | 18% of taxable income |
| R245,101 to R383,100 | R44,118 + 26% above R245,100 |
| R383,101 to R530,200 | R79,998 + 31% above R383,100 |
| R530,201 to R695,800 | R125,599 + 36% above R530,200 |
| R695,801 to R887,000 | R185,215 + 39% above R695,800 |
| R887,001 to R1,878,600 | R259,783 + 41% above R887,000 |
| R1,878,601 and above | R666,339 + 45% above R1,878,600 |
Rebates and thresholds
A rebate is taken off your tax bill. Everyone gets the primary rebate of R17,820. People aged 65 and over also get a secondary rebate of R9,765, and people aged 75 and over a further tertiary rebate of R3,249.
Because of these rebates, you pay no income tax below a certain income: R99,000 a year if you are under 65, R153,250 if you are 65 to 74, and R171,300 if you are 75 or older.
A worked example
On a salary of R30,000 a month, or R360,000 a year, for someone under 65 with no other income or deductions:
- Tax for the year, after the rebate: R56,172
- PAYE a month: R4,681
- UIF a month: R177
- Take-home pay a month: R25,142
Your marginal rate and your average rate
Your marginal rate is the rate on your next rand of income. Your average rate is your total tax divided by your income, and once you pay tax it is lower than your marginal rate. Moving into a higher bracket only affects the income above that bracket's starting point, so a raise never lowers your take-home pay.
Selling an asset can also add to your taxable income. See how capital gains tax works.
