South Africa · ZAR · Reference
South African Tax Tables 2026/27
- Tax year:
- 2026/27
- Effective:
- 1 March 2026 – 28 February 2027
- Source:
- South African Revenue Service (SARS); UIF ceiling from the Department of Employment and Labour
- Last verified:
- 11 June 2026
Income tax brackets (annual taxable income)
| Taxable income | Rate on the amount in this band | Cumulative tax at band start |
|---|---|---|
| R0 – R245 100 | 18% | — |
| 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 is calculated as the cumulative amount at the band start, plus the band rate applied to income above that band’s threshold.
Tax rebates (annual)
| Rebate | Applies to | Amount per year |
|---|---|---|
| Primary | Everyone | R17 820 |
| Secondary | Added at age 65 and over | R9 765 |
| Tertiary | Added at age 75 and over | R3 249 |
Rebates are cumulative: a taxpayer aged 75 or over receives the primary, secondary and tertiary rebates together, totalling R30 834 a year.
Medical scheme fees tax credit (per month)
| Member | Credit per month |
|---|---|
| Main member | R376 |
| First dependant | R376 |
| Each additional dependant | R254 |
This is a credit, not a deduction: it is subtracted from the tax payable rather than from taxable income, so it is worth the same amount at every income level.
Retirement fund contribution deduction
| Limit | Value |
|---|---|
| Percentage limit | 27.5% of remuneration |
| Annual cap | R430 000 per year |
Contributions to a pension fund, provident fund or retirement annuity are deducted from income before tax is calculated. The deduction is limited to the lower of the two figures above.
UIF — Unemployment Insurance Fund
| Item | Value |
|---|---|
| Employee contribution | 1% of remuneration |
| Employer contribution | 1% of remuneration |
| Monthly earnings ceiling | R17 712 per month |
| Maximum monthly contribution | R177,12 per month (each side) |
The UIF earnings ceiling is set by the Department of Employment and Labour, separately from the SARS tax tables.
SDL — Skills Development Levy (employer only)
| Item | Value |
|---|---|
| Rate | 1% of total payroll |
| Small-payroll exemption | Employers with an annual payroll below R500 000 are exempt |
SDL is paid by the employer and is never deducted from an employee’s salary.
How the calculation works
South Africa uses bracket stacking. Taxable income is divided into bands, and each band is taxed at its own rate — moving into a higher bracket does not re-tax the income below it. The tables above express this as a cumulative amount at each band’s start plus a percentage of the excess above that threshold.
The order of operations is:
- Deduct allowable retirement fund contributions from gross income to give taxable income.
- Apply the bracket table to taxable income.
- Subtract the age-based rebate.
- Subtract the medical scheme fees tax credit, if any.
- The result is PAYE. UIF is then deducted separately from pay; it does not reduce taxable income.
Our methodology page explains how these figures are sourced and verified, and the calculator applies them to a specific salary.