SARS Tax Brackets 2026/27 - Personal Income Tax Tables

Last verified 2026-05-14

2026/27 personal income tax brackets

The South African personal income tax system has 7 marginal-rate bands. The bands below apply for the 2027 tax year (1 March 2026 - 28 February 2027). Use these to calculate your tax on each rand of taxable income.

R0 - R245,100: 18% of taxable income
R245,101 - R383,100: R44,118 + 26% of the amount above R245,100
R383,101 - R530,200: R79,998 + 31% of the amount above R383,100
R530,201 - R695,800: R125,599 + 36% of the amount above R530,200
R695,801 - R887,000: R185,215 + 39% of the amount above R695,800
R887,001 - R1,878,600: R259,783 + 41% of the amount above R887,000
Above R1,878,600: R666,339 + 45% of the amount above R1,878,600

Primary rebate and tax threshold

The primary rebate is R17,235 per year for individuals under 65. This is deducted from your calculated tax to arrive at your final tax payable.

The tax threshold (the income level above which you start paying tax) for under-65s is R95,750/year (effectively R7,979/month). Below this, no tax is payable.

Secondary and tertiary rebates

Primary rebate (under 65): R17,235 - tax threshold R95,750
Secondary rebate (65-74): additional R9,444 - tax threshold R148,217
Tertiary rebate (75 and over): additional R3,145 - tax threshold R165,689

Company tax rate

The flat South African company tax rate is 27% for the 2026/27 tax year (unchanged from prior year). Small Business Corporations (SBC) use a different progressive scale - see our company-registration cost calculator for SBC tax.

Dividend withholding tax

Dividends paid by SA companies to individuals are subject to 20% Dividends Withholding Tax. This is withheld by the company and paid over to SARS - you don't pay it separately on your ITR12.

Frequently asked questions

What is the SA tax-free threshold for 2026/27?

R95,750/year (R7,979/month) for individuals under 65. R148,217 for ages 65-74, and R165,689 for ages 75+. Below these income levels, no income tax is payable.

What's my marginal tax rate?

Find the band that contains your total taxable income above. The marginal rate is the % applied to the LAST rand of income (not your average tax rate).

Does the primary rebate apply to my full salary?

It's deducted from your CALCULATED TAX, not from your salary. The rebate reduces your tax bill by R17,235 (the under-65 amount) per tax year.

Related SARS guides

Tools

General SARS guidance. Not tax advice. Always check the latest SARS Filing Season notice (https://www.sars.gov.za) for confirmed dates. Last verified 2026-05-14.