Bracket Creep in South Africa: What the 2025/26 Tax Freeze Cost Taxpayers
Figures current at 2 November 2026. Source: TradeAnswers.
Extra tax from the 2025/26 freeze, taxpayers under 65| Taxable income | Tax under the 2025/26 tables | Tax with tables raised 3.2% | Extra tax a year | Extra tax a month | Share of income |
|---|
| R150,000 | R9,765 | R9,213 | R552 | R46 | 0.37% |
| R250,000 | R28,797 | R27,635 | R1,162 | R97 | 0.46% |
| R350,000 | R54,797 | R53,635 | R1,162 | R97 | 0.33% |
| R500,000 | R100,272 | R98,507 | R1,765 | R147 | 0.35% |
| R750,000 | R191,942 | R188,738 | R3,204 | R267 | 0.43% |
| R1,000,000 | R292,284 | R288,497 | R3,787 | R316 | 0.38% |
| R1,500,000 | R497,284 | R493,497 | R3,787 | R316 | 0.25% |
Bracket thresholds: actual, inflation-adjusted and the next year| Bracket starts at | 2025/26 (unchanged) | 2025/26 raised 3.2% | 2026/27 (actual) |
|---|
| Tax-free threshold | R95,750 | R98,817 | R99,000 |
| 26% from | R237,100 | R244,700 | R245,100 |
| 31% from | R370,500 | R382,400 | R383,100 |
| 36% from | R512,800 | R529,200 | R530,200 |
| 39% from | R673,000 | R694,500 | R695,800 |
| 41% from | R857,900 | R885,400 | R887,000 |
| 45% from | R1,817,000 | R1,875,100 | R1,878,600 |
| Primary rebate | R17,235 | R17,787 | R17,820 |