SARS Income Tax Tables | TradeAnswers

SARS Income Tax Tables

Figures current at 27 September 2026. Source: TradeAnswers.

2026/27 brackets, 1 March 2026 to 28 February 2027
Taxable income	Rate
R0 – R245,100	18% of taxable income
R245,101 – R383,100	R44,118 + 26% of the amount above R245,100
R383,101 – R530,200	R79,998 + 31% of the amount above R383,100
R530,201 – R695,800	R125,599 + 36% of the amount above R530,200
R695,801 – R887,000	R185,215 + 39% of the amount above R695,800
R887,001 – R1,878,600	R259,783 + 41% of the amount above R887,000
R1,878,601 and above	R666,339 + 45% of the amount above R1,878,600

Rebates
Rebate	Who it applies to	Amount
Primary	Everyone	R17,820
Secondary	65 and older	R9,765 on top of the primary
Tertiary	75 and older	R3,249 on top of both

Tax thresholds, the income below which no tax is due
Age	Threshold
Under 65	R99,000
65 to 74	R153,250
75 and older	R171,300

The same brackets in the two preceding years
Year of assessment	First bracket	Top bracket starts	Primary rebate	Threshold under 65
2026/27	R0 – R245,100 at 18%	R1,878,601	R17,820	R99,000
2025/26	R0 – R237,100 at 18%	R1,817,001	R17,235	R95,750
2024/25	R0 – R237,100 at 18%	R1,817,001	R17,235	R95,750

Tax payable at common income levels, 2026/27, under 65
Taxable income	Tax before rebate	Tax payable	Effective rate
R200,000	R36,000	R18,180	9.1%
R300,000	R58,392	R40,572	13.5%
R400,000	R85,275	R67,455	16.9%
R500,000	R118,861	R101,041	20.2%
R750,000	R206,363	R188,543	25.1%
R1,000,000	R306,113	R288,293	28.8%

Brackets, rebates and thresholds across recent years
Year of assessment	First bracket ends	Top bracket starts	Primary rebate	Threshold under 65	Top rate
2026/27	R245,100	R1,878,601	R17,820	R99,000	45%
2025/26	R237,100	R1,817,001	R17,235	R95,750	45%
2024/25	R237,100	R1,817,001	R17,235	R95,750	45%
2023/24	R237,100	R1,817,001	R17,235	R95,750	45%
2022/23	R226,000	R1,731,601	R16,425	R91,250	45%
2021/22	R216,200	R1,656,601	R15,714	R87,300	45%
2020/21	R205,900	R1,577,301	R14,958	R83,100	45%
2019/20	R195,850	R1,500,001	R14,220	R79,000	45%
2018/19	R195,850	R1,500,001	R14,067	R78,150	45%
2017/18	R189,880	R1,500,001	R13,635	R75,750	45%
2016/17	R188,000	R701,301	R13,500	R75,000	41%
2015/16	R181,900	R701,301	R13,257	R73,650	41%

Data maintained by TradeAnswers · updated as the figures change