South Africa income tax rates
Statutory personal income tax rate schedule for resident individuals under the Income Tax Act 58 of 1962, fixed annually by the Rates and Monetary Amounts and Amendment of Revenue Laws Act and published by SARS. South Africa's tax year for individuals runs 1 March to 28/29 February; the schedule below is the 2027 tax year (1 March 2026 – 28 February 2027), i.e. the year currently in progress. Seven marginal brackets from 18% to 45%, applied to ANNUAL taxable income in rand, with age-based rebates subtracted from the tax so computed.
| Current value | 7 entries — see the API for the full schedule |
|---|---|
| In force from | 2026-03-01 |
| Official source | SARS — Tax Rates: Rates of Tax for Individuals, table '2027 tax year (1 March 2026 – 28 February 2027)' (page last updated 17 March 2026), giving the seven brackets with cumulative amounts: 18% of taxable income to R245 100; 44 118 + 26% above 245 100; 79 998 + 31% above 383 100; 125 599 + 36% above 530 200; 185 215 + 39% above 695 800; 259 783 + 41% above 887 000; 666 339 + 45% above 1 878 600. Rebates and thresholds from the same page. Statutory basis: Appendix I to the Rates and Monetary Amounts and Amendment of Revenue Laws Act, Budget 2026 (25 February 2026) |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
CURRENT-YEAR BANDS: this is the 2027 year of assessment, 1 March 2026 to 28 February 2027 — SARS names a tax year after the calendar year in which it ENDS, so the year running now is 'the 2027 tax year'. The brackets are ANNUAL rand amounts, not monthly. Cumulative-amount form (how SARS states it, and how PAYE tables are built): R1–245 100 = 18%; 245 101–383 100 = R44 118 + 26% of the excess over 245 100; 383 101–530 200 = R79 998 + 31% over 383 100; 530 201–695 800 = R125 599 + 36% over 530 200; 695 801–887 000 = R185 215 + 39% over 695 800; 887 001–1 878 600 = R259 783 + 41% over 887 000; 1 878 601 and above = R666 339 + 45% over 1 878 600. REBATES (subtracted from tax payable, not from income; cumulative by age) for 2027: primary R17 820 (all individuals), secondary R9 765 (age 65 and older, in addition to the primary), tertiary R3 249 (age 75 and older, in addition to both). TAX THRESHOLDS (the income below which no tax is payable, being the rebate grossed up at 18%) for 2027: under 65 — R99 000; 65 and older — R153 250; 75 and older — R171 300. HISTORY WORTH KNOWING: the brackets, rebates and thresholds were FROZEN for two consecutive years — Budget 2024 (21 February 2024) and Budget 2025 (12 March 2025) both carried SARS's note 'No changes', so the 2025 and 2026 tax years reused the 2024 tax year's schedule (top band starting R1 817 001, primary rebate R17 235, under-65 threshold R95 750). That freeze was a deliberate bracket-creep revenue measure and is why three consecutive tax years share one table. Budget 2026 broke the freeze with an inflation adjustment of roughly 3.4% across all bands and rebates, hence the new figures above. The MARGINAL RATES themselves (18/26/31/36/39/41/45) have not changed since the 2018 tax year. NOT MODELLED IN THE BANDS: medical scheme fees tax credits (a separate monthly credit per beneficiary), the retirement-fund contribution deduction (27.5% of the greater of remuneration or taxable income, capped at R350 000 a year), the s10(1)(o)(ii) foreign-employment income exemption (first R1.25 million), the interest exemption (R23 800 under 65 / R34 500 from 65), and the separate CGT inclusion rate for individuals (40% of the net gain, after the R40 000 annual exclusion, giving a maximum effective CGT rate of 18%). Non-residents are taxed only on South African-source income but use the same schedule; they do not qualify for the interest exemption on the same terms. Verified directly on SARS's rates page, which fetches cleanly; all seven brackets, the three rebates and the three thresholds cross-check arithmetically (e.g. 245 100 x 18% = 44 118; R17 820 / 0.18 = R99 000), which is a strong internal-consistency signal on the published table.
Earlier values
| From | Value | Source |
|---|---|---|
| 2025-03-01 | structured | SARS — Tax Rates: Rates of Tax for Individuals, '2026 tax ye |
Get it programmatically
curl https://afriref.dev/v1/za/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/za/income-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/za/income-taxOther South Africa series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · official exchange rates · statutory interest rate · VAT registration threshold · withholding tax rates