South African income tax calculator (2026/27 SARS tables).
Estimate your annual income tax for the 2026/27 tax year across the seven SARS brackets, see your effective tax rate and understand how retirement annuity contributions improve the outcome.
Updated for the 2026/27 tax year
Inputs · 2026/27
Annual income tax estimate
Enter your annual taxable income before any deductions, and your age.
SARS tax tables · 2026/27
Individual income tax brackets
The progressive tax brackets used by SARS for individuals. Your taxable income is taxed at the rate of each slice it crosses.
Primary rebate
R 17 820
Under 65
Secondary
R 27 585
65 and older
Tertiary
R 30 834
75 and older
Income Tax Calculator South Africa
Estimate your South African income tax liability across SARS' progressive tax brackets. Useful when comparing job offers, planning retirement annuity contributions or reviewing the effective tax rate on your earnings.
A plain-language guide to your tax.
How income tax is calculated in South Africa
South Africa taxes individuals on a progressive, marginal basis. Your taxable income is divided into bands, and each band is taxed at its own rate. The common worry — that earning a little more pushes your whole income into a higher bracket — is a myth: only the rand that fall inside a higher band are taxed at that band's rate.
SARS first works out your taxable income (gross income, less exempt amounts and allowable deductions such as retirement contributions). It applies the bracket rates to arrive at gross tax, then subtracts the age-based rebate to give the tax you actually owe. The PAYE calculator shows the monthly version of this — the advance payment your employer deducts against this annual figure, reconciled when you file your return.
Tax thresholds for 2026/27
The tax threshold is the income you can earn before any income tax is due, because the primary rebate fully offsets the tax on it. For the 2026/27 tax year the thresholds are:
- Under 65: R99,000 a year
- Age 65 to 74: R153,250 a year
- Age 75 and older: R171,300 a year
Tax deductions that reduce your bill
Deductions come off your income before tax is calculated, so each rand deducted saves tax at your marginal rate. The most common deductions for individuals are:
- Retirement funding — contributions to pension, provident and retirement annuity funds, deductible up to 27.5% of taxable income, capped at R350,000 a year.
- Medical tax credits — a fixed monthly credit for you and each dependant on a registered medical scheme, plus an additional credit for high out-of-pocket costs.
- Donations to approved public benefit organisations (PBOs), deductible up to 10% of taxable income with a valid section 18A receipt.
Tax rebates explained
Rebates are subtracted from your calculated tax, not from your income, and they are what create the tax-free threshold. Everyone receives the primary rebate; older taxpayers receive more.
For 2026/27 the primary rebate is R17,820. From age 65 you also receive the secondary rebate of R9,765 (R27,585 combined), and from age 75 the tertiary rebate of R3,249 on top (R30,834 combined). The calculator applies the right rebate automatically once you enter your age.
Effective vs. marginal tax rate
Your marginal rate is the rate that applies to your next rand of income — the top bracket your taxable income reaches. Your effective rate is your total tax divided by your total income. Because your first slices of income are taxed at lower rates and the rebate is deducted, your effective rate is always well below your marginal rate.
For example, someone in the 31% bracket might have an effective rate nearer 18–22%. Knowing the difference matters when you weigh decisions such as an RA top-up: the tax you save is calculated at your marginal rate, even though your average rate is lower. To see what this leaves you with each month, use the take-home pay calculator.
When you must file a SARS return
You are generally required to submit an income tax return if any of the following apply:
- Your total income exceeded the tax threshold for your age.
- You had more than one source of income (for example two employers or a salary plus rental income).
- You received a travel, subsistence or other allowance, or a company car fringe benefit.
- You earned interest, dividends or capital gains above the annual exemptions.
- You want to claim deductions such as retirement contributions, medical expenses or donations.
- SARS issued you a return or you do not qualify for auto-assessment.
Frequently asked questions.
How is income tax calculated in South Africa?
South Africa uses a progressive, marginal system. Your taxable income is split into slices, and each slice is taxed at the rate for that bracket — not your whole income at the top rate. SARS adds up the tax for each slice, then subtracts your age-based rebate to arrive at the tax payable. Retirement, pension and provident contributions (up to 27.5% of income, capped at R350,000 a year) reduce taxable income before the brackets are applied.
What are the SARS income tax brackets for 2026/27?
For the 2026/27 tax year (1 March 2026 to 28 February 2027) the brackets run from 18% on taxable income up to R245,100, rising through 26%, 31%, 36%, 39% and 41%, to 45% on income above R1,878,600. The full table, with the cumulative tax for each bracket, is shown in the calculator above.
How much can I deduct for retirement annuity contributions?
Contributions to retirement annuities, pension and provident funds are deductible up to 27.5% of the greater of taxable income or remuneration, capped at R350,000 per tax year. Because the deduction comes off your taxable income before tax is calculated, it is effectively refunded at your marginal rate — so a higher earner saves more tax per rand contributed.
What is the difference between my marginal and effective tax rate?
Your marginal rate is the rate on your next rand of income — the bracket your taxable income reaches (for example 31% or 36%). Your effective rate is the total tax you pay divided by your total income, which is always lower than your marginal rate because the early slices of your income are taxed at lower rates and the rebate is deducted. The calculator shows both.
What tax rebates am I entitled to based on my age?
Every taxpayer gets the primary rebate of R17,820 in 2026/27. From age 65 you add the secondary rebate (R9,765, for a combined R27,585), and from age 75 you add the tertiary rebate (R3,249, for a combined R30,834). The rebate is subtracted from your calculated tax, which is why you pay no income tax below the age-based threshold (R99,000 under 65).
Do I need to submit a tax return?
You generally must file a SARS return if you earned more than the tax threshold, had more than one source of income, received a travel or other allowance, earned investment income above the exemption, made capital gains, or want to claim deductions such as retirement contributions or medical credits. If your only income is a single salary below R500,000 with PAYE correctly deducted and no other income, you may qualify for auto-assessment.
How do RA contributions reduce my income tax?
An RA contribution lowers your taxable income, so SARS calculates tax on a smaller amount. Use the RA field in the calculator to see the difference — it shows your tax with and without the contribution, and the rand saving. The saving equals your marginal rate multiplied by the deductible contribution, within the 27.5% / R350,000 limits.
Related calculators and services.
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