South African tax brackets, rebates and thresholds for 2026-27
The SARS tables for the year of assessment ending 28 February 2027, with a lookup that turns any taxable income into the tax for the year, the marginal rate, and the effective rate.
Tax for the year, after rebates
R82,917
- A twelfth of that
- R6,910
- Marginal rateThe rate on the next rand you earn
- 31 percent
- Effective rateTax as a share of the full taxable income
- 18.4 percent
- Tax threshold at this ageNo tax is due at or under this income for 2026-27
- R99,000
Income tax brackets for 2026-27
Each bracket taxes only the slice of taxable income that falls inside it, so the rate on your last rand is higher than the rate on the whole amount. These are the rates for individuals and special trusts for the year of assessment running 1 March 2026 to 28 February 2027.
| Taxable income | Tax for the year |
|---|---|
| Up to R245,100 | 18 percent of taxable income |
| R245,101 to R383,100 | R44,118 plus 26 percent of the amount above R245,100 |
| R383,101 to R530,200 | R79,998 plus 31 percent of the amount above R383,100 |
| R530,201 to R695,800 | R125,599 plus 36 percent of the amount above R530,200 |
| R695,801 to R887,000 | R185,215 plus 39 percent of the amount above R695,800 |
| R887,001 to R1,878,600 | R259,783 plus 41 percent of the amount above R887,000 |
| Above R1,878,600 | R666,339 plus 45 percent of the amount above R1,878,600 |
Rebates and tax thresholds
The rebates come off the tax the brackets produce, and the thresholds follow directly from them: at the threshold for your age, the rebates cancel the tax exactly, which is why income at or under the threshold pays nothing.
| Age | Rebates for the year | Tax threshold |
|---|---|---|
| Under 65 | R17,820 (primary) | R99,000 |
| 65 to 74 | R27,585 (primary plus secondary) | R153,250 |
| 75 and older | R30,834 (all three) | R171,300 |
Medical scheme fees tax credit
The section 6A credit comes off the tax owed, month by month, for everyone covered on a registered medical scheme. For 2026-27 it is R376 a month for the main member, R376 for the first dependant, and R254 for each dependant after that. A family of four on a scheme for the full year takes R15,120 off its tax.
What Budget 2026 changed
The 2026 Budget moved every bracket line, rebate and threshold up by about 3.4 percent for 2026-27, the first inflation adjustment after three years of unchanged tables. The bottom bracket now ends at R245,100 rather than R237,100, the primary rebate rose from R17,235 to R17,820, and the under-65 threshold rose from R95,750 to R99,000. The medical credit moved for the first time since 2023, from R364 to R376 a month for the main member. Unchanged tables quietly raise real tax as salaries follow inflation, so the adjustment matters for every PAYE run and provisional estimate this year.
Rates verified against SARS on 23 August 2026, for the 2027 year of assessment. These figures are a reference for review, and the estimate the lookup produces is an estimate for review rather than a SARS assessment or tax advice.
Common questions
- What are the tax brackets in South Africa for 2026-27?
- Seven brackets apply for the year of assessment ending 28 February 2027, starting at 18 percent on taxable income up to R245,100 and rising through 26, 31, 36, 39 and 41 percent to 45 percent on taxable income above R1,878,600. The full table with the rand amounts is on this page, straight from the SARS tables.
- What is the tax threshold for 2026-27?
- R99,000 for anyone under 65, R153,250 from age 65, and R171,300 from age 75. Taxable income at or under the threshold for your age attracts no income tax, because the rebates cancel the tax the brackets would charge.
- How do the rebates work?
- Every individual taxpayer gets the primary rebate of R17,820 off the tax the brackets produce. From age 65 the secondary rebate of R9,765 is added, and from age 75 the tertiary rebate of R3,249 comes on top of both, which is why the tax thresholds rise with age.
- What is the medical scheme fees tax credit for 2026-27?
- R376 a month for the main member, R376 for the first dependant, and R254 a month for each further dependant. It comes off the tax owed rather than off taxable income, and it cannot take the tax below zero.
- Is tax worked out on my whole salary at one rate?
- No single rate applies to the whole amount. Each slice of taxable income is taxed at its own bracket rate, so moving into a higher bracket only changes the rate on the rand above the bracket line. The lookup on this page shows both the marginal rate and the effective rate on the full amount, so the difference is visible on your own figures.
The brackets feed every provisional estimate too. Our provisional tax calculator runs them against the IRP6 periods, and our filing season operating view covers what the season asks of a practice.
More free SARS tools
- Provisional tax calculator IRP6 payments, business-day-adjusted due dates, the paragraph 20 threshold test and indicative section 89quat interest, for individuals, companies and small business corporations.
- PAYE calculator Monthly PAYE and take-home pay from a salary, with retirement contributions, medical scheme credits and UIF worked in.
Looked up once, or checked across every client
A practice reads these tables hundreds of times a season, one client at a time. C-Suite applies them across a whole client book at once, inside a free one-week pilot on your own clients, so every estimate is tested against the current year's figures before it is filed.