What are the SARS tax brackets for 2026/27?

For 1 March 2026 to 28 February 2027 there are seven brackets: 18% up to R245 100, 26% to R383 100, 31% to R530 200, 36% to R695 800, 39% to R887 000, 41% to R1 878 600, and 45% above R1 878 600.

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

R99 000 a year if you are under 65, R153 250 if you are 65 to 74, and R171 300 if you are 75 or older.

Did the tax brackets change in the 2026 Budget?

Yes. The 25 February 2026 Budget raised the brackets and rebates by about 3.4% for inflation, the first adjustment after two years without one. The rates themselves (18% to 45%) did not change.

Which tax table do I use for my 2026 tax return?

The return you file in the 2026 filing season covers the 2025/26 year (1 March 2025 to 28 February 2026), so it uses the 2025/26 table. The 2026/27 table applies to your provisional tax payments and PAYE from March 2026.

What is the primary rebate for 2026/27?

R17 820. People aged 65 and over also get a secondary rebate of R9 765, and people 75 and over a tertiary rebate of R3 249.

SARS tax tables · individuals

SARS tax tables 2026/27

For the 2026/27 tax year (1 March 2026 – 28 February 2027) South Africans pay income tax from 18% to 45% across seven brackets. You pay no tax on taxable income up to R99 000 if you are under 65. The 2026 Budget raised the brackets and rebates by about 3.4%.

Income tax brackets for 2026/27

Applies to individuals, deceased estates and special trusts for 1 March 2026 – 28 February 2027.

SARS individual income tax brackets 2026/27
Taxable income (R)	Rate of tax
1 – 245 100	18% of taxable income
245 101 – 383 100	44 118 + 26% of taxable income above 245 100
383 101 – 530 200	79 998 + 31% of taxable income above 383 100
530 201 – 695 800	125 599 + 36% of taxable income above 530 200
695 801 – 887 000	185 215 + 39% of taxable income above 695 800
887 001 – 1 878 600	259 783 + 41% of taxable income above 887 000
1 878 601 and above	666 339 + 45% of taxable income above 1 878 600

Rebates and tax thresholds

Rebates are subtracted from the tax the brackets give you. The tax threshold is the income at which the rebate cancels out all the tax, so below it you pay nothing.

	2026/27	2025/26
Primary rebate (all ages)	R 17 820	R 17 235
Secondary rebate (65 and older)	R 9 765	R 9 444
Tertiary rebate (75 and older)	R 3 249	R 3 145
Tax threshold: under 65	R 99 000	R 95 750
Tax threshold: 65 to 74	R 153 250	R 148 217
Tax threshold: 75 and older	R 171 300	R 165 689

Worked example: R500 000 taxable income

A 35-year-old with R500 000 taxable income in 2026/27 falls in the third bracket:

Tax on the first R383 100: R79 998
31% of the R116 900 above R383 100: R36 239
Less the primary rebate: −R17 820
Tax for the year: R 98 417, an effective rate of about 19.7%.

Run your own numbers with the provisional tax calculator or, if you are filing for last year, the tax refund calculator.

Income tax brackets for 2025/26

Use this table for the return you file in the 2026 filing season (1 March 2025 – 28 February 2026).

SARS individual income tax brackets 2025/26
Taxable income (R)	Rate of tax
1 – 237 100	18% of taxable income
237 101 – 370 500	42 678 + 26% of taxable income above 237 100
370 501 – 512 800	77 362 + 31% of taxable income above 370 500
512 801 – 673 000	121 475 + 36% of taxable income above 512 800
673 001 – 857 900	179 147 + 39% of taxable income above 673 000
857 901 – 1 817 000	251 258 + 41% of taxable income above 857 900
1 817 001 and above	644 489 + 45% of taxable income above 1 817 000

Frequently asked questions

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EazyTax is a tax-tracking tool, not a registered tax practitioner. Figures follow SARS tables published for the 2026 Budget; always confirm against sars.gov.za before filing.