SARS tax tables 2026/27: brackets, rebates and thresholds
Every South African tax figure ZARWise uses for the 2027 tax year (1 Mar 2026 – 28 Feb 2027), taken from SARS. The calculators update automatically when these change.
Income tax brackets 2026/27
| Taxable income (R) | Rate of tax |
|---|
| R 1 – R 245 100 | 18% of taxable income |
| R 245 101 – R 383 100 | R 44 118 + 26% of taxable income above R 245 100 |
| R 383 101 – R 530 200 | R 79 998 + 31% of taxable income above R 383 100 |
| R 530 201 – R 695 800 | R 125 599 + 36% of taxable income above R 530 200 |
| R 695 801 – R 887 000 | R 185 215 + 39% of taxable income above R 695 800 |
| R 887 001 – R 1 878 600 | R 259 783 + 41% of taxable income above R 887 000 |
| R 1 878 601 – and above | R 666 339 + 45% of taxable income above R 1 878 600 |
Rebates and tax thresholds
| Rebate | Tax threshold |
|---|
| Under 65 | R 17 820 | R 99 000 |
| 65 to 74 | R 27 585 | R 153 250 |
| 75 and older | R 30 834 | R 171 300 |
Rebates shown in total for each age group. You pay no income tax on taxable income up to the threshold.
What changed from 2025/26
| 2025/26 | 2026/27 |
|---|
| Tax-free threshold (under 65) | R 95 750 | R 99 000 |
| Tax-free threshold (65 to 74) | R 148 217 | R 153 250 |
| Tax-free threshold (75 and older) | R 165 689 | R 171 300 |
| Primary rebate | R 17 235 | R 17 820 |
| Top of the 18% bracket | R 237 100 | R 245 100 |
| Medical credit, first two people (per month each) | R 364 | R 376 |
| Retirement deduction cap | R 350 000 | R 430 000 |
| Tax-free savings annual limit | R 36 000 | R 46 000 |
| CGT annual exclusion | R 40 000 | R 50 000 |
| CGT primary residence exclusion | R 2 000 000 | R 3 000 000 |
On R 30 000 a month, take-home pay is R 25 142 in 2026/27, up from R 25 040 in 2025/26.
Medical tax credits
| Per month | Credit |
|---|
| You | R 376 |
| Your first dependant | R 376 |
| Each additional dependant | R 254 |
Other allowances and limits
| Amount |
|---|
| Interest exemption (under 65) | R 23 800 a year |
| Interest exemption (65 and older) | R 34 500 a year |
| Retirement contributions deduction | 27,5% of income, up to R 430 000 a year |
| Tax-free savings | R 46 000 a year, R 500 000 lifetime |
| Capital gains: inclusion rate | 40% |
| Capital gains: annual exclusion | R 50 000 |
| Capital gains: primary residence exclusion | R 3 000 000 |
| UIF | 1% employee + 1% employer, on earnings up to R 17 712 a month |
| VAT | 15% |
Retirement lump sum tables
Retirement, death or retrenchment
| Total lump sums | Tax |
|---|
| R 0 – R 550 000 | 0% |
| R 550 001 – R 770 000 | 18% of the amount above R 550 000 |
| R 770 001 – R 1 155 000 | R 39 600 + 27% of the amount above R 770 000 |
| R 1 155 001 – and above | R 143 550 + 36% of the amount above R 1 155 000 |
Withdrawal before retirement
| Total lump sums | Tax |
|---|
| R 0 – R 27 500 | 0% |
| R 27 501 – R 726 000 | 18% of the amount above R 27 500 |
| R 726 001 – R 1 089 000 | R 125 730 + 27% of the amount above R 726 000 |
| R 1 089 001 – and above | R 223 740 + 36% of the amount above R 1 089 000 |
See your own figure with the retirement lump sum tax calculator.
Transfer duty
| Property value (R) | Duty |
|---|
| R 0 – R 1 210 000 | 0% |
| R 1 210 001 – R 1 663 800 | 3% of the value above R 1 210 000 |
| R 1 663 801 – R 2 329 300 | R 13 614 + 6% of the value above R 1 663 800 |
| R 2 329 301 – R 2 994 800 | R 53 544 + 8% of the value above R 2 329 300 |
| R 2 994 801 – R 13 310 000 | R 106 784 + 11% of the value above R 2 994 800 |
| R 13 310 001 – and above | R 1 241 456 + 13% of the value above R 13 310 000 |
Effective 1 April 2025.
Income tax brackets 2025/26 (previous year)
| Taxable income (R) | Rate of tax |
|---|
| R 1 – R 237 100 | 18% of taxable income |
| R 237 101 – R 370 500 | R 42 678 + 26% of taxable income above R 237 100 |
| R 370 501 – R 512 800 | R 77 362 + 31% of taxable income above R 370 500 |
| R 512 801 – R 673 000 | R 121 475 + 36% of taxable income above R 512 800 |
| R 673 001 – R 857 900 | R 179 147 + 39% of taxable income above R 673 000 |
| R 857 901 – R 1 817 000 | R 251 258 + 41% of taxable income above R 857 900 |
| R 1 817 001 – and above | R 644 489 + 45% of taxable income above R 1 817 000 |
Quick answers
What are the SARS tax brackets for 2026/27?
7 brackets, from 18% on taxable income up to R 245 100 to 45% above R 1 878 600. The full table is above.
Did tax go down in 2026/27?
Yes, slightly for most people. The brackets, rebates and thresholds were raised (the top of the first bracket by 3,4%) after staying the same for the two previous years. On R 30 000 a month, take-home pay rose by about R 102 a month.
When does the 2026/27 tax year start and end?
1 Mar 2026 – 28 Feb 2027. SARS calls it the 2027 tax year.