What is the income tax threshold for 2026/27 in South Africa?

For the 2026/27 tax year (1 March 2026 – 28 February 2027), the tax threshold is R99,000 for taxpayers under 65, R153,250 for taxpayers aged 65–74, and R171,300 for taxpayers aged 75 and older. If your taxable income is below these amounts, no income tax is payable.

What is the primary rebate for 2026/27?

The primary rebate for the 2026/27 tax year is R17,820. A secondary rebate of R9,765 applies to taxpayers aged 65 and over, and a tertiary rebate of R3,249 applies to taxpayers aged 75 and over.

How does the medical scheme fees tax credit work?

The medical scheme fees tax credit (MTC) reduces your tax liability directly. For 2026/27, the credit is R376 per month for the main member and first dependant, and R254 per month for each additional dependant. The MTC is applied after rebates and directly reduces the tax you owe.

What is the top marginal tax rate in South Africa for 2026/27?

The top marginal income tax rate for the 2026/27 tax year is 45%, applicable to taxable income above R1,878,600.

Free Tool

South Africa Income Tax Calculator2026/27 Tax Year — 1 March 2026 to 28 February 2027

Calculate your PAYE, effective tax rate, and monthly take-home pay instantly. Based on official SARS brackets, rebates, and medical scheme credits.

Tax year:1 March 2026 – 28 February 2027

Your details

Annual gross income (before tax)

Your age

Medical aid members (including yourself)

Annual RA / pension contributions (optional)

Deduction capped at 27.5% of income or R350,000

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Enter your annual gross income to see your estimated tax

2026/27 Key Numbers

Tax-free threshold
under age 65
R99,000
Primary rebate
all taxpayers
R17,820
Top marginal rate
above R1,878,600
45%
UIF rate
capped at R177/month
1%
RA deduction cap
or 27.5% of income
R350,000
Company tax rate
flat — corporates only
27%

SARS Deadlines 2026

31 May 2026EMP501 annual reconciliation
25 Jun 2026VAT201 (Apr–May vendors)
1 Jul 2026Tax season opens
31 Aug 2026Provisional tax — 1st period
20 Oct 2026Tax season closes (non-provisional)
28 Feb 2027Provisional tax — 2nd period

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Reference

2026/27 SARS Tax Tables

Tax year: 1 March 2026 – 28 February 2027 · Source: SARS.gov.za

Income Tax Brackets — Individuals

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

Tax Rebates

Rebate	Annual amount
Primary (all taxpayers)	R17,820
Secondary (age 65–74)	R9,765
Tertiary (age 75+)	R3,249

Tax Thresholds

Age group	Threshold
Under 65	R99,000
Age 65 – 74	R153,250
Age 75 and older	R171,300

Medical Scheme Fees Tax Credit (per month)

Beneficiary	Monthly credit	Annual credit
Main member (taxpayer)	R364	R4,368
First additional dependant	R364	R4,368
Each further dependant	R246	R2,952

* Medical credit figures reflect confirmed 2026/27 SARS rates: R376/month for the main member and first dependant, R254/month for each additional dependant.

Frequently asked questions

Who must pay income tax in South Africa?

Any South African resident whose taxable income exceeds the applicable tax threshold must register and pay income tax. For 2026/27, this is R99,000 for taxpayers under 65. Non-residents earning South African sourced income are also liable.

What is the difference between marginal rate and effective tax rate?

The marginal rate is the percentage applied to the last rand of your income. The effective (average) rate is your total tax divided by your total income. Because South Africa uses progressive tax brackets, most taxpayers pay a much lower effective rate than their marginal rate.

How does a retirement annuity (RA) reduce my tax?

Contributions to an approved RA or pension fund are deducted from your taxable income before tax is calculated. The deduction is limited to 27.5% of the greater of your remuneration or taxable income, capped at R350,000 per year. This means every rand you contribute to your RA could save you up to 45 cents in tax (at the top marginal rate).

What is UIF and how is it calculated?

The Unemployment Insurance Fund (UIF) contribution is 1% of your gross monthly salary, matched by your employer (1%). The employee contribution is capped at a monthly remuneration of R17,712, meaning the maximum employee UIF per month is R177.12.

Does this calculator apply to companies?

No. This calculator is for individual taxpayers (employees and sole proprietors). Companies and close corporations pay Corporate Income Tax (CIT) at a flat rate of 27%. Contact Sikatrix for assistance with company tax returns.

Data sources: All tax brackets, rebates, thresholds, and medical credits are sourced from the South African Revenue Service (SARS). This calculator is updated for the 2026/27 tax year (1 March 2026 – 28 February 2027). Figures are for estimation purposes only. Tax law is complex — consult a registered tax practitioner for advice specific to your circumstances.

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