Income Tax Tables 2026
These are the official SARS income tax tables for the current tax year — all seven brackets, the rebates, and the tax-free thresholds. Use them to see exactly what rate applies to each part of your income and the point at which you start paying tax.
Last updated: May 2026 · Tax year 1 March 2026 – 28 February 2027 · Source: SARS · National Treasury Budget
Income Tax Brackets
South Africa has seven tax brackets. The system is progressive, so each slice of your taxable income is taxed only at the rate of the band it falls into — you never pay the top rate on your whole salary.
| Taxable income (per year) | Tax |
|---|---|
| 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
A rebate is subtracted from the tax you owe, not from your income. Everyone gets the primary rebate; the secondary and tertiary rebates are added as you get older.
| Rebate | Amount (per year) |
|---|---|
| Primary (all taxpayers) | R17,820 |
| Secondary (65 and older) | R9,765 |
| Tertiary (75 and older) | R3,249 |
The secondary and tertiary rebates are added on top of the primary rebate, not instead of it — so someone aged 75 or older gets all three.
Tax-Free Thresholds
The tax threshold is the income level below which you pay no income tax, because your rebates fully cancel out the tax due. It rises with age as the extra rebates are added.
| Age | You pay no tax below |
|---|---|
| Under 65 | R99,000 |
| 65 to 74 | R153,250 |
| 75 and older | R171,300 |
How to Use These Tables
To work out your tax, find the bracket your annual taxable income falls into, apply the formula in that row, then subtract your age-based rebate. For example, someone under 65 earning R300,000 a year falls in the second bracket: R44,118 plus 26% of the amount above R245,100 (that is, 26% of R54,900, or R14,274), giving R58,392 before the rebate. Subtracting the primary rebate of R17,820 leaves R40,572 in tax for the year, or about R3,381 a month. Rather than do this by hand, you can let our Net Pay Calculator work out your monthly take-home pay for you.
Frequently Asked Questions
What is the lowest and highest tax rate?
The lowest rate is 18% on the first band of income, and the highest is 45% on income above R1,878,600.
At what income do I start paying tax?
If you are under 65, you start paying income tax once your taxable income goes above R99,000 a year. The threshold is higher for older taxpayers.
Does moving into a higher bracket tax my whole salary more?
No. Only the portion of your income within each bracket is taxed at that bracket’s rate. The rest is still taxed at the lower rates.
What is a rebate?
A rebate is an amount subtracted from the tax you owe after it is calculated. Everyone gets the primary rebate, with more added from age 65 and again from 75.
📋 Verified — Official sources: SARS · National Treasury Budget
⚠️ This page is for informational purposes only and does not constitute legal or financial advice. KnowMyGovt is not affiliated with SARS nor the South African government. Always confirm current rates on the official SARS website.
