Income tax calculator

Your income tax for the 2026/27 tax year from all your income, and whether you can expect a refund from SARS when you file your return.

Salary for the year, before tax

Gross remuneration on your IRP5, including bonuses.

Other taxable income for the year

Freelance or side income, net rental income, and similar, after allowable expenses.

Interest earned from South African sources

The first R 23 800 is tax-free (R 34 500 if you're 65 or older).

Your age

Retirement contributions for the year

Pension, provident and RA contributions combined.

People on your medical aid

Including you.

PAYE already paid this year

From your IRP5 (code 4102). Leave at 0 to see only your tax.

Income tax for the year

R 56 172

That's R 4 681 a month, an average rate of 15,6% on R 360 000 taxable income.

How SARS works it out

Salary	R 360 000
Taxable income	R 360 000
Tax from the SARS table	R 73 992
Less rebate for your age	−R 17 820
Income tax for the year	R 56 172

Your top tax rate

26%

Average tax rate

15,6%

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Why you might get a refund

PAYE assumes your salary is your only income and that you earned it evenly all year. You may get money back if you contributed to a retirement annuity privately, had medical expenses or a bigger medical aid household than your employer knew about, or worked only part of the year.

You may owe SARS if you have two employers (each taxes you as if it were your only job), side income, rental income, or interest above the exemption.

Interest is partly tax-free

The first R 23 800 of South African interest you earn in a year is exempt, or R 34 500 if you're 65 or older. Interest from a tax-free savings account doesn't count towards this, and isn't taxed at all.

This calculator covers the common cases. It doesn't include capital gains, the additional medical expenses credit, or foreign income.

Read the guide: How to work out your SARS tax refund

Income tax at different incomes, 2026/27

Taxable income for the year	Tax (under 65)	Tax (65 to 74)	Average rate (under 65)
R 100 000	R 180	R 0	0,2%
R 200 000	R 18 180	R 8 415	9,1%
R 300 000	R 40 572	R 30 807	13,5%
R 400 000	R 67 417	R 57 652	16,9%
R 500 000	R 98 417	R 88 652	19,7%
R 750 000	R 188 533	R 178 768	25,1%
R 1 000 000	R 288 293	R 278 528	28,8%
R 1 500 000	R 493 293	R 483 528	32,9%
R 2 000 000	R 703 149	R 693 384	35,2%

After rebates; no medical credits or retirement deductions. 2026/27 SARS tables.

Quick answers

What are the income tax brackets for 2026/27?

Rates rise from 18% on taxable income up to R 245 100 to 45% above R 1 878 600. See the full SARS tax tables.

How much interest is tax-free?

The first R 23 800 of South African interest a year if you're under 65, or R 34 500 if you're 65 or older. On R 30 000 of interest and a R 360 000 salary, R 6 200 of the interest is taxed.

Why do I owe SARS money when PAYE was deducted?

Usually because you had more than one employer (each one deducts PAYE as if it were your only income), or other income such as freelance work, rent or interest above the exemption that no PAYE was deducted from.

How much income can I earn before paying tax in 2026/27?

R 99 000 a year if you're under 65, R 153 250 if you're 65 to 74, and R 171 300 if you're 75 or older.