What is a Tax Rebate in South Africa?
Tax & Compliance
Explained Simply
Individuals get a primary rebate, those who are 65 or older also get a secondary rebate, and those who are 75 or older also get a tertiary rebate. For the 2026/27 tax year (1 March 2026 to 28 February 2027) the amounts are R17,820 (primary), R9,765 (secondary) and R3,249 (tertiary). Rebates are applied after tax is worked out on the tax brackets, which is why they set the tax-free threshold. A rebate is not the same as a refund: a rebate reduces the tax calculated, while a refund is money SARS pays back when more tax was paid during the year than you owe. Do not confuse a rebate with a deduction, which reduces taxable income rather than tax.
Wondering if you are owed money back? Try the tax refund calculator.
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Related Terms
- Income TaxIncome 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.
- Taxable IncomeTaxable income is the portion of total income on which income tax is calculated, after subtracting all allowable deductions and exemptions as defined by SARS.