Skip to main content
    Payroll Africa
    Free trial
    SARS & Tax

    Primary rebate

    A fixed annual amount SARS subtracts from every individual's PAYE — R17,820 for the 2026/27 tax year.

    Full definition

    The primary rebate is a flat annual amount that SARS deducts from every individual taxpayer's income tax. Additional secondary (age 65+) and tertiary (age 75+) rebates apply. Rebates reduce the effective PAYE payable each month.

    See also

    PAYE
    Pay-As-You-Earn is the monthly income tax an employer withholds from each employee's salary and pays over to SARS.
    Tax threshold
    The annual earnings below which no PAYE is payable — R99,000 for under-65s in 2026/27.

    Automate Primary rebate in your payroll

    Payroll Africa handles Primary rebate calculations automatically for South African employers — SARS-aligned for 2026/27. From R90/month.

    Start free trial Back to glossary
    Browse the full South African payroll glossary — 55 terms explained.

    Let payroll handle Primary rebate for you

    Payroll Africa calculates it automatically every month for South African employers — SARS-aligned, with payslips, EMP201 and IRP5 included.

    Start free trial Book a 15-min demo Free migration quote
    • No card required
    • 30-day free trial
    • Free migration from Sage, SimplePay, PaySpace or Excel
    • Cancel anytime

    Run Payroll Africa alongside your current system until you're happy to switch.