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Home/Calculators/Income Tax Calculator

South African Income Tax Calculator

Calculate your income tax, medical credits, and take-home based on the latest SARS rates. Supports Normal and Advanced modes with travel allowance, medical AMTC, and retirement deductions.

Updated March 2026 · Current SARS rates

SARS Rates

Uses official 2026/2027 and 2025/2026 SARS tax tables, rebates, and medical credits.

Tax Year Comparison

Switch between tax years to compare your tax liability across periods.

Advanced Deductions

Travel allowance, medical AMTC, retirement, donations, and home office deductions.

Your Income Details

NormalAdvanced
R
R

Capped at 27.5% of income, max R430 000,00 p.a.

R

Your Tax Summary

Taxable IncomeR 0.00
Gross Tax (before credits)R 0.00
RebatesR 0.00
Medical Tax Credit (MTC)R 0.00
AMTCR 0.00
Total CreditsR 0.00
Net Tax PayableR 0.00
Effective Tax Rate0.00%
Monthly Income TaxR 0.00
UIF (employee, annual)R 0.00
Monthly Take-HomeR 0.00

Income Tax Brackets 2026-2027

Taxable IncomeRates of Tax
R0,00 - R245100,0018% of taxable income
R245101,00 - R383100,00R44118,00 + 26% of taxable income above R245101,00
R383101,00 - R530200,00R79998,00 + 31% of taxable income above R383101,00
R530201,00 - R695800,00R125599,00 + 36% of taxable income above R530201,00
R695801,00 - R887000,00R185215,00 + 39% of taxable income above R695801,00
R887001,00 - R1878600,00R259783,00 + 41% of taxable income above R887001,00
R1878601,00 - and aboveR666339,00 + 45% of taxable income above R1878601,00

Tax Rebates 2026-2027

Type of RebateAmount
PrimaryR17820,00
Secondary (65+)R9765,00
Tertiary (75+)R3249,00

Medical Tax Credits 2026-2027

TypeMonthly AmountAnnual Amount
Main / first two beneficiaries (each)R376,00R4512,00
Each additional beneficiaryR254,00R3048,00

How Income Tax is Calculated

Progressive Tax System

South Africa uses a progressive system. Your income is split across brackets; each slice is taxed at its bracket rate.

Rebates & Credits

Primary, secondary (65+) and tertiary (75+) rebates reduce your tax. Medical credits include a fixed monthly MTC and the AMTC formula for additional qualifying expenses.

Deductions

Retirement (27.5% capped at R430 000,00), PBO donations (10% cap), home office (qualifying), and -- if you use Advanced -- travel allowance per SARS tables.

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Income Tax FAQs

Common questions about South African personal income tax

South Africa uses a progressive (or marginal) tax system where your income is divided into brackets. The first portion of your income is taxed at 18%, the next portion at 26%, and so on up to 45% for income above R1,878,600. You only pay the higher rate on the income that falls within that bracket, not on your entire income.
Tax rebates are fixed amounts subtracted from your calculated tax to reduce your liability. All taxpayers receive the primary rebate (R17,820 for 2026/2027). If you are 65 or older, you also receive the secondary rebate (R9,765). If you are 75 or older, you additionally receive the tertiary rebate (R3,249). These rebates effectively create the tax-free thresholds.
The Medical Tax Credit is a fixed monthly amount per medical aid member: R376 per month for the first two members and R254 per month for each additional member (2026/2027 rates). This is a credit, not a deduction -- it reduces your tax directly, rand for rand.
The AMTC provides additional relief for out-of-pocket medical expenses. For taxpayers under 65, it equals 25% of qualifying medical expenses (including excess scheme contributions over 4 times MTC) minus 7.5% of taxable income. For those 65+ or with a disability, the formula is 33.3% of qualifying expenses (excess over 3 times MTC) with no income threshold.
You can deduct retirement fund contributions (pension, provident, or retirement annuity) up to 27.5% of the greater of your remuneration or taxable income, subject to an annual cap of R430,000. Contributions exceeding this limit are carried forward to future tax years.
If you receive a travel allowance from your employer, you can claim a deduction for business kilometres driven. You can use the simplified method (495 c/km for 2026/2027) or the deemed cost method based on SARS cost tables which factor in your vehicle value, fuel, and maintenance costs. You must keep a logbook to substantiate business travel.

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Explore Related Resources

Deepen your understanding with glossary definitions and free tools

Key Terms

Provisional Tax

Provisional tax is a method of paying income tax in advance, in two or three instalments during the tax year, rather than as a lump sum at year-end.

Taxable Income

Taxable income is the portion of total income on which income tax is calculated, after subtracting all allowable deductions and exemptions as defined by SARS.

Income Tax

Income tax is a direct tax levied by SARS on the taxable income of individuals, companies, and trusts in South Africa, using a progressive rate system for individuals.

Browse all terms

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Important Disclaimer

Accounter does not provide accounting, tax, business or legal advice. This calculator has been provided for information purposes only. You should consult your own professional advisors for advice directly relating to your business.

Reviewed source data

Income tax calculations use SARS tables for the 2027 year of assessment. Effective from 2026-03-01. Last reviewed 2026-04-22.

SARS rates of tax for individualsSARS personal income taxSARS Budget 2026 FAQs