South Africa Income Tax Calculator
This calculator estimates South African personal income tax for the 2025–26 tax year (1 March 2025 to 28 February 2026). Calculations apply SARS’s progressive tax brackets and the primary, secondary, and tertiary rebates where applicable.
Enter Your Income
Input annual taxable income in ZAR, age band, and pay frequency.
Select Rebate Category
Choose the primary, secondary, or tertiary rebate based on your age.
Review the Breakdown
Estimated income tax, rebates, and net income update automatically.
South Africa PAYE Calculator
2026/27 SARS PAYE · Income Tax · Rebates · UIF · Medical Tax Credits · Retirement
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ANNUALAnnual PAYE summary
A plain-English read of where every rand of your gross remuneration lands — using SARS 2026/27 tax tables, age-based rebates, Medical Tax Credits (Section 6A), retirement deduction (Section 11F), and UIF.
SARS income tax brackets · 2026/27
South Africa uses seven progressive brackets from 18% to 45%. Per Budget 2026, all brackets were adjusted upward by 3.4% — the first inflationary relief since 2023/24. Your applicable bracket is highlighted below.
| Taxable Income | Rate | Tax at top of band |
|---|
Rebates & Medical Tax Credits
Tax rebates (Section 6) are flat amounts deducted from gross PAYE. Medical Scheme Fees Tax Credits (Section 6A) further reduce PAYE based on medical aid membership.
| Credit / Rebate | Applied? | Amount Annual |
|---|
Where your tax goes — Budget 2026
Approximate allocation of your R 67,417 in PAYE income tax, based on National Treasury Budget Review 2024/25 functional classifications of consolidated South African government expenditure.
South Africa Tax Rates Reference
SARS-confirmed South African PAYE tax rates and thresholds for the 2026/27 tax year (1 March 2026 – 28 February 2027), including the seven progressive income tax brackets, age-based rebates raised by Budget 2026, Medical Scheme Fees Tax Credits (Section 6A), retirement fund deductions (Section 11F), Unemployment Insurance Fund (UIF), and Capital Gains Tax. All figures sourced from official SARS, National Treasury and Department of Employment & Labour publications.
Income Tax Brackets · 2026/27 (3.4% Inflation Adjustment)
South Africa uses a progressive income tax system with seven brackets ranging from 18% to 45%. Per Budget 2026, all brackets were adjusted upward by 3.4% in line with expected inflation — the first inflationary relief since the 2023/24 year. The maximum marginal rate of 45% now applies only to taxable income exceeding R1,878,600 (raised from R1,817,000).
| Taxable Income | Rate | Tax Payable |
|---|---|---|
| R1 – R245,100 | 18% | 18% of taxable income |
| R245,101 – R383,100 | 26% | R44,118 + 26% above R245,100 |
| R383,101 – R530,200 | 31% | R79,998 + 31% above R383,100 |
| R530,201 – R695,800 | 36% | R125,599 + 36% above R530,200 |
| R695,801 – R887,000 | 39% | R185,215 + 39% above R695,800 |
| R887,001 – R1,878,600 | 41% | R259,783 + 41% above R887,000 |
| Above R1,878,600 | 45% | R666,339 + 45% above R1,878,600 |
Trusts (other than special trusts) are taxed at a flat 45%. Non-residents are taxed on South African source income at the same bracket rates but receive no rebates.
SARS Rebates · 2026/27
Flat rand amounts deducted from gross PAYE per Section 6. Cumulative by age.
Tax Thresholds · 2026/27
Income levels below which no PAYE tax is payable, after primary rebate.
UIF Contributions · 2026/27
Funded jointly by employee and employer per the UIF Act.
Medical Tax Credits · 2026/27 (Section 6A & 6B)
The Medical Scheme Fees Tax Credit (MSFTC) is a flat monthly amount that directly reduces PAYE tax payable, regardless of income. Per Budget 2026, all MSFTC amounts were raised from 2025/26 levels.
Medical Scheme Fees Tax Credit (Section 6A)
| Member | Per Month | Per Year |
|---|---|---|
| Main member (taxpayer) | R376 | R4,512 |
| First dependant | R376 | R4,512 |
| Each additional dependant | R254 | R3,048 |
Additional Medical Expenses Tax Credit (Section 6B)
| Taxpayer | Credit Rate |
|---|---|
| Age 65+ or with disability | 33.3% of qualifying expenses |
| All other taxpayers | 25% of expenses exceeding 7.5% of taxable income |
| Plus excess of medical scheme contributions over 4× the MSFTC for under-65s, or 3× for 65+/disabled. | |
Retirement Funds & Savings · 2026/27
Per Budget 2026, the retirement fund deduction cap was raised for the first time in ten years from R350,000 to R430,000. The Tax-Free Savings Account (TFSA) annual limit was also increased from R36,000 to R46,000. The Two-Pot Retirement System remains in effect from 1 September 2024.
Section 11F Retirement Deduction
| Limit | Amount |
|---|---|
| % of remuneration or taxable income | 27.5% |
| Annual cap (2026/27) | R430,000 |
| Previous cap (2025/26) | R350,000 |
| Excess contributions | Carried forward |
TFSA & Other Savings Limits
| Item | Limit |
|---|---|
| TFSA annual limit (2026/27) | R46,000 |
| TFSA lifetime limit | R500,000 |
| TFSA excess penalty | 40% of excess |
| Two-pot savings minimum withdrawal | R2,000 |
| Living annuity commutation threshold | R150,000 |
| Annuitisation de minimis | R360,000 |
Two-Pot Retirement System: From 1 September 2024, all new contributions split 1/3 to a savings component (accessible once per tax year, taxed at marginal rate on withdrawal) and 2/3 to a retirement component (preserved until retirement). Existing balances at 1 September 2024 sit in a separate vested component.
Retirement Lump Sum Tax Tables
Lump sums from retirement funds are taxed using cumulative lifetime tables. All lump sums received since 1 October 2007 aggregate when calculating tax on each new lump sum.
At Retirement / Death / Disability
| Lump Sum | Tax |
|---|---|
| R0 – R550,000 | 0% |
| R550,001 – R770,000 | 18% above R550,000 |
| R770,001 – R1,155,000 | R39,600 + 27% above R770,000 |
| Above R1,155,000 | R143,550 + 36% above R1,155,000 |
Pre-Retirement Withdrawal
| Lump Sum | Tax |
|---|---|
| R0 – R27,500 | 0% |
| R27,501 – R726,000 | 18% above R27,500 |
| R726,001 – R1,089,000 | R125,730 + 27% above R726,000 |
| Above R1,089,000 | R223,740 + 36% above R1,089,000 |
Two-Pot savings component withdrawals are taxed at the member's marginal income tax rate (added to taxable income) — not using these lump sum tables.
Capital Gains Tax & Other Rates · 2026/27
Per Budget 2026, several CGT thresholds were increased for the first time since 2012. The CGT inclusion rate for individuals (40%) and the maximum effective CGT rate (18%) are unchanged.
Capital Gains Tax (2026/27)
| Item | Value |
|---|---|
| Inclusion rate (individuals) | 40% |
| Inclusion rate (companies/trusts) | 80% |
| Max effective rate (individuals) | 18% |
| Annual exclusion (individuals) | R50,000 |
| Year-of-death exclusion | R440,000 |
| Primary residence exclusion | R3 million |
| Small business asset disposal (55+) | R2.7 million |
Other Tax Rates (2026/27)
| Tax | Rate |
|---|---|
| VAT (standard rate) | 15% |
| Corporate income tax | 27% |
| Dividends tax (withholding) | 20% |
| Donations tax (above R150k) | 20% (25% above R30m) |
| Donations annual exemption | R150,000 |
| Travel reimbursement (no PAYE) | R4.95/km |
| VAT registration threshold (1 Apr 2026) | R2.3 million |
The proposed VAT increase to 15.5% (1 May 2025) and 16% (1 April 2026) was officially withdrawn on 24 April 2025. VAT remains at 15%. The compulsory VAT registration threshold rises from R1 million to R2.3 million effective 1 April 2026.
South Africa Tax News & Updates
Recent tax legislation, SARS compliance updates, and policy changes affecting South African taxpayers — sourced from official channels including SARS, National Treasury, Department of Employment & Labour, and Budget 2026 publications.
Frequently Asked Questions
Common questions about South African PAYE income tax, SARS rebates, medical tax credits, retirement deductions and UIF — answers verified against official SARS, National Treasury and Department of Employment & Labour sources for the 2026/2027 tax year.
Important Disclaimer
For educational and informational purposes only. This calculator produces estimates based on the inputs provided and SARS 2026/2027 PAYE thresholds (1 March 2026 to 28 February 2027). Per the National Budget 2026, brackets have been adjusted upward by 3.4% for inflation: 18% on the first ZAR 245,100, rising through 26% / 31% / 36% / 39% / 41% to a top rate of 45% on income above ZAR 1,878,600. Primary tax rebate is ZAR 17,820 (ZAR 9,765 secondary for age 65+, ZAR 3,249 tertiary for age 75+). Tax-free threshold is ZAR 99,000 under 65, ZAR 153,250 ages 65–74, ZAR 171,300 age 75+. Medical Scheme Fees Tax Credit is ZAR 376 per month for the first two members, ZAR 254 for each additional dependent. The retirement fund deduction cap is ZAR 430,000 (raised from ZAR 350,000 — first adjustment in ten years), at 27.5% of the greater of remuneration or taxable income. UIF is 1% employee + 1% employer, capped at remuneration of ZAR 17,712 per month.
No warranty of accuracy. While Money Snap takes reasonable care to source figures from official authorities (SARS, National Treasury, Department of Employment and Labour, Statistics South Africa), this calculator is provided "as is" without any express or implied warranty as to accuracy, completeness, timeliness, or fitness for any particular purpose. Rates, brackets, rebates, medical credits, and PAYE rules change frequently — figures shown may be out of date, and individual circumstances including residency status, fringe benefits, BIK, share scheme awards, two-pot retirement system withdrawals, salary sacrifice, capital gains, and income types not captured by the inputs may materially affect actual tax obligations.
Not financial advice. Information provided is general in nature only and does not take into account your personal objectives, financial situation, or needs. Results do not constitute financial, tax, or legal advice and use of this calculator does not create an advisory relationship. Before acting on any figure shown, obtain personal advice from a SARS-registered tax practitioner (RTP), a chartered accountant (CA(SA) — SAICA member), or seek formal computation directly via SARS eFiling at sars.gov.za.
Limitation of liability. To the maximum extent permitted by law, Money Snap accepts no liability for any loss, damage, cost, or expense — direct or indirect — arising from reliance on this calculator or the information it produces. Users are responsible for verifying all figures with the relevant authority before relying on them. Use of this calculator is subject to our Terms of Use.
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