Income Tax Calculator South Africa 2026/2027
Calculate your annual income tax, rebates, medical credits and monthly PAYE using SARS 2026/2027 rates. Updated April 2026.
How income tax works in South Africa — 2026/2027
Progressive tax system
South Africa uses progressive tax brackets — the more you earn, the higher the rate on each additional rand. Rates range from 18% to 45%.
Tax rebates reduce your tax
Every taxpayer gets a primary rebate of R17,820. Those over 65 get an additional R9,765 and over 75 an extra R3,249 on top.
Medical aid tax credits
R376/month for yourself and first dependant, R254 for each additional dependant. Credits reduce tax payable directly — not taxable income.
Pension / RA deductions
Contributions to pension funds or retirement annuities are deductible up to 27.5% of income, capped at R430,000 per year.
2026/2027 SARS income tax brackets
| Taxable Income (Annual) | Marginal Rate | Base Tax |
|---|---|---|
| R0 – R245,100 | 18% | R0 |
| R245,101 – R383,100 | 26% | R44,118 |
| R383,101 – R530,200 | 31% | R79,998 |
| R530,201 – R695,800 | 36% | R125,599 |
| R695,801 – R887,000 | 39% | R185,215 |
| R887,001 – R1,878,600 | 41% | R259,783 |
| R1,878,601 and above | 45% | R666,339 |
Tax rebates & thresholds 2026/2027
| Rebate Type | Amount | Who Qualifies |
|---|---|---|
| Primary Rebate | R17,820 | All taxpayers |
| Secondary Rebate | R9,765 | Age 65 – 74 |
| Tertiary Rebate | R3,249 | Age 75+ |
| Tax threshold (under 65) | R99,000 | Under 65 |
| Tax threshold (65–74) | R153,250 | 65 – 74 |
| Tax threshold (75+) | R171,300 | 75 and older |