South African tax rates (2026/2027)
Published rebates, thresholds, credits, and rates for the year of assessment 1 March 2026 – 28 February 2027. These are reference figures, not a personal tax computation.
AI-generated information only — not tax, legal, or financial advice. Verify with SARS or a registered tax practitioner before relying on it.
| Item | Value |
|---|---|
Primary rebate Available to all natural-person taxpayers. | R17 820 |
Secondary rebate (age 65+) Additional rebate for persons aged 65 and older. | R9 765 |
Tertiary rebate (age 75+) Additional rebate for persons aged 75 and older. | R3 249 |
Tax threshold (under 65) Illustrative tax-free threshold before primary rebate fully offsets tax. | R99 000 |
Tax threshold (age 65–74) | R153 250 |
Tax threshold (age 75+) | R171 300 |
Medical scheme fees tax credit (first two beneficiaries) Monthly credit for each of the first two persons covered. | R376 (ZAR per month each) |
Medical scheme fees tax credit (additional dependants) Monthly credit for each additional dependant. | R254 (ZAR per month each) |
Local interest exemption (under 65) SA-source interest. TFSA interest is fully exempt outside this limit. | R23 800 (ZAR per year) |
Local interest exemption (age 65+) | R34 500 (ZAR per year) |
Alternative reimbursive travel rate No PAYE where employer reimburses actual business km up to this rate and no other travel allowance/compensation (other than parking/tolls) is paid for the vehicle. Logbook required. Not a personal refund entitlement. | 4.95 ZAR per kilometre |
VAT standard rate Standard VAT rate remains 15% unless otherwise amended by law. | 15 percent |
Company income tax rate Generally applicable companies — special regimes may differ. | 27 percent |
Dividends tax rate Final tax on dividends paid by resident companies (subject to exemptions/treaties). | 20 percent |
Individual income tax brackets
| Taxable income | Rate | Base tax |
|---|---|---|
| R0 – R245 100 | 18% | R0 |
| R245 101 – R383 100 | 26% | R44 118 |
| R383 101 – R530 200 | 31% | R79 998 |
| R530 201 – R695 800 | 36% | R125 599 |
| R695 801 – R887 000 | 39% | R185 215 |
| R887 001 – R1 878 600 | 41% | R259 783 |
| R1 878 601+ | 45% | R666 339 |
Illustrative published figures for information only — not personal tax advice, not a SARS assessment, and not a refund guarantee. Verify with SARS or a registered tax practitioner before relying.
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