SARS tax tables 2026/27
Everything you need on one page for the South African tax year that runs 1 March 2026 to 28 February 2027. Maintained by our compliance team in Cape Town — updates land within hours of a SARS gazette.
PAYE income tax brackets
Cumulative — the base amount in each row is the tax on the upper limit of the previous bracket.
| Taxable income | Rate | Tax payable |
|---|---|---|
| R 0 – R 245,100 | 18% | 18% of taxable income |
| R 245,101 – R 383,100 | 26% | R 44 118 + 26% above R 245 100 |
| R 383,101 – R 530,200 | 31% | R 79 998 + 31% above R 383 100 |
| R 530,201 – R 695,800 | 36% | R 125 599 + 36% above R 530 200 |
| R 695,801 – R 887,000 | 39% | R 185 215 + 39% above R 695 800 |
| R 887,001 – R 1,878,600 | 41% | R 259 783 + 41% above R 887 000 |
| R 1,878,601 + | 45% | R 666 339 + 45% above R 1 878 600 |
Rebates
Subtracted from PAYE after the bracket calculation. Additive — a taxpayer over 75 receives all three.
| Rebate | Applies to | 2026/27 | 2025/26 |
|---|---|---|---|
| Primary | All taxpayers | R 17,820 | R 17,235 |
| Secondary | Age 65 and older (additional) | R 9,765 | R 9,444 |
| Tertiary | Age 75 and older (additional) | R 3,249 | R 3,145 |
Tax thresholds
No PAYE is payable at or below these annual remuneration amounts.
| Age band | 2026/27 | 2025/26 |
|---|---|---|
| Under 65 | R 99,000 | R 95,750 |
| 65 – 74 | R 153,250 | R 148,217 |
| 75 and older | R 171,300 | R 165,689 |
Medical Scheme Fees Tax Credit (MTC)
Monthly credit applied after rebates. Cannot reduce PAYE below zero.
| Beneficiary | Per month (2026/27) | Per month (2025/26) |
|---|---|---|
| Main member | R 376 | R 364 |
| First dependant | R 376 | R 364 |
| Each additional dependant | R 254 | R 246 |
Other rates & limits
UIF, SDL, retirement-contribution cap and related limits in force this tax year.
- UIF rate1% + 1%Employee + employer. Calculated on remuneration up to the monthly ceiling.
- UIF monthly ceilingR 17 712Maximum remuneration on which UIF is calculated. Unchanged since 1 June 2021.
- UIF maximum contributionR 177.12 eachR 354.24 total per employee per month.
- SDL rate1%Of total leviable amount. Paid by employer only.
- SDL exemptionR 500 000Employers with total annual payroll at or below this amount are exempt from SDL.
- Retirement contribution capR 430 000Per year. 27.5% of greater of remuneration or taxable income. Up from R 350 000 (first increase since 2016).
- Donations deduction (s18A)10%Of taxable income, for donations to qualifying public-benefit organisations.
- CGT annual exclusionR 50 000Annual capital-gains exclusion for individuals. Up from R 40 000.
- Tax-free savings contributionR 36 000 / R 500 000Annual contribution limit / lifetime limit.
This page is provided for reference. Always cross-check against the latest SARS publications before relying on figures for submission. Found a discrepancy? Email [email protected].