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SARS Tax Tables 2026/27 and 2027/28 (South Africa)

The 2026/27 SARS income tax brackets, rebates, thresholds and medical tax credits for individuals (1 March 2026 to 28 February 2027), copied from the SARS rates page. Last checked against SARS on 29 July 2026.

Calculate your tax with these tables

Individual tax tables for 2026/27

Income tax brackets for individuals, 2026/271 March 2026 to 28 February 2027
Taxable incomeRate of tax
R1 - R245,10018% of taxable income
R245,101 - R383,100R44,118 + 26% of taxable income above R245,100
R383,101 - R530,200R79,998 + 31% of taxable income above R383,100
R530,201 - R695,800R125,599 + 36% of taxable income above R530,200
R695,801 - R887,000R185,215 + 39% of taxable income above R695,800
R887,001 - R1,878,600R259,783 + 41% of taxable income above R887,000
R1,878,601 and aboveR666,339 + 45% of taxable income above R1,878,600
Tax rebates, 2026/27
RebateAmount per year
Primary (all individuals)R17,820
Secondary (age 65 and older)R9,765
Tertiary (age 75 and older)R3,249
Tax thresholds by age, 2026/27
Age at end of the tax yearYou start paying tax above
Below 65R99,000
65 to 74R153,250
75 and olderR171,300
Medical scheme fees tax credits, 2026/27
Who is coveredCredit per month
Main memberR376
First dependantR376
Each additional dependantR254

Source: SARS rates of tax for individuals. Last verified 29 July 2026.

Other rates

  • UIF (employee and employer, each): 1% of remuneration up to R17,712 a month. Source: Department of Employment and Labour, last verified 29 July 2026.
  • Skills Development Levy (SDL): 1% of total remuneration. Source: SARS, last verified 10 October 2026.
  • VAT standard rate: 15%. Source: SARS, last verified 29 July 2026.
  • Company income tax: 27%. Source: SARS, last verified 10 October 2026.

2027/28 tax tables (from 1 March 2027)

2027/28 tax tables: The Minister of Finance announces the 2027/28 rates in the 2027 Budget Speech in February 2027 (National Treasury hasn't set the date yet). They apply from 1 March 2027. We'll publish the new brackets, rebates and thresholds here on Budget day, from SARS's Budget tax guide. Until then, the 2026/27 tables above apply.

Previous years

2025/26 tax tables

Income tax brackets for individuals, 2025/261 March 2025 to 28 February 2026
Taxable incomeRate of tax
R1 - R237,10018% of taxable income
R237,101 - R370,500R42,678 + 26% of taxable income above R237,100
R370,501 - R512,800R77,362 + 31% of taxable income above R370,500
R512,801 - R673,000R121,475 + 36% of taxable income above R512,800
R673,001 - R857,900R179,147 + 39% of taxable income above R673,000
R857,901 - R1,817,000R251,258 + 41% of taxable income above R857,900
R1,817,001 and aboveR644,489 + 45% of taxable income above R1,817,000
Tax rebates, 2025/26
RebateAmount per year
Primary (all individuals)R17,235
Secondary (age 65 and older)R9,444
Tertiary (age 75 and older)R3,145
Tax thresholds by age, 2025/26
Age at end of the tax yearYou start paying tax above
Below 65R95,750
65 to 74R148,217
75 and olderR165,689
Medical scheme fees tax credits, 2025/26
Who is coveredCredit per month
Main memberR364
First dependantR364
Each additional dependantR246

2024/25 tax tables

Income tax brackets for individuals, 2024/251 March 2024 to 28 February 2025
Taxable incomeRate of tax
R1 - R237,10018% of taxable income
R237,101 - R370,500R42,678 + 26% of taxable income above R237,100
R370,501 - R512,800R77,362 + 31% of taxable income above R370,500
R512,801 - R673,000R121,475 + 36% of taxable income above R512,800
R673,001 - R857,900R179,147 + 39% of taxable income above R673,000
R857,901 - R1,817,000R251,258 + 41% of taxable income above R857,900
R1,817,001 and aboveR644,489 + 45% of taxable income above R1,817,000
Tax rebates, 2024/25
RebateAmount per year
Primary (all individuals)R17,235
Secondary (age 65 and older)R9,444
Tertiary (age 75 and older)R3,145
Tax thresholds by age, 2024/25
Age at end of the tax yearYou start paying tax above
Below 65R95,750
65 to 74R148,217
75 and olderR165,689
Medical scheme fees tax credits, 2024/25
Who is coveredCredit per month
Main memberR364
First dependantR364
Each additional dependantR246

These tables are a reference summary. Always confirm against the official SARS tables before filing.