SARS Income Tax Calculator South Africa 2025/26
Updated for the 2025/26 tax year · SARS & BCEA aligned · Free, no sign-up
Free South African income tax calculator for the 2025/26 tax year. Enter your annual taxable income to see the SARS bracket, rebates, medical credits and effective tax rate.
Related: payroll software South Africa · SARS-compliant payroll · cloud payroll software South Africa · payroll guides
Income tax calculator
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South African income tax for individuals — 2025/26
South Africa uses a progressive personal income tax with seven brackets from 18% to 45%. Tax is calculated on your taxable income, which is total income (salary, business income, rental, interest above the exemption) less allowable deductions (retirement contributions, donations, travel claims).
2025/26 tax brackets
| Taxable income | Tax |
|---|---|
| 0 – 237,100 | 18% of taxable income |
| 237,101 – 370,500 | 42,678 + 26% of amount above 237,100 |
| 370,501 – 512,800 | 77,362 + 31% of amount above 370,500 |
| 512,801 – 673,000 | 121,475 + 36% of amount above 512,800 |
| 673,001 – 857,900 | 179,147 + 39% of amount above 673,000 |
| 857,901 – 1,817,000 | 251,258 + 41% of amount above 857,900 |
| 1,817,001 and above | 644,489 + 45% of amount above 1,817,000 |
Rebates & tax thresholds
- Primary rebate: R17,235 (all taxpayers)
- Secondary rebate: R9,444 (65 and older)
- Tertiary rebate: R3,145 (75 and older)
You only start paying income tax when annual income exceeds R95,750 (under 65), R148,217 (65+) or R165,689 (75+).
Interest and dividend exemptions
- Local interest exemption: R23,800 (under 65), R34,500 (65+).
- Dividends withholding tax: 20% (final, not part of taxable income).
- Capital gains inclusion rate: 40% for individuals — effective top rate ~18%.
Provisional tax
If you have income other than salary (rental, freelance, business), you're a provisional taxpayer and file IRP6 returns in August and February with a top-up in September.
Related payroll guides
Frequently asked questions
What tax year is this calculator for?
The 2025/26 tax year, running from 1 March 2025 to 28 February 2026.
Does it include capital gains tax?
No — this calculator is for salary/business taxable income. CGT is added separately at an effective 18% for the top bracket.
How do retirement contributions reduce my tax?
Contributions up to 27.5% of remuneration (capped at R350,000 per year) are deductible before tax is calculated.
What is the tax-free savings account limit?
R36,000 per year, R500,000 lifetime — all interest, dividends and CGT inside a TFSA are tax-free.
When do I file my tax return?
The individual filing season for non-provisional taxpayers usually opens in July and closes in October. Provisional taxpayers have until January.
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