SARS Tax Brackets 2026/27 South Africa
South Africa's 2026/27 personal income tax brackets apply from 1 March 2026 to 28 February 2027. Rates range from 18% to 45%, with a primary rebate of R17,820 and an under-65 tax threshold of R99,000. PAYE depends on taxable income, age, applicable deductions and tax credits.
2026/27 PAYE: reference table
| Annual taxable income | Annual tax before rebates |
|---|---|
| R1–R245,100 | 18% of taxable income |
| R245,101–R383,100 | R44,118 + 26% above R245,100 |
| R383,101–R530,200 | R79,998 + 31% above R383,100 |
| R530,201–R695,800 | R125,599 + 36% above R530,200 |
| R695,801–R887,000 | R185,215 + 39% above R695,800 |
| R887,001–R1,878,600 | R259,783 + 41% above R887,000 |
| R1,878,601 and above | R666,339 + 45% above R1,878,600 |
Rebates and tax thresholds by age
Rebates reduce calculated tax, not taxable income. The secondary and tertiary rebates are additional to the primary rebate.
- Primary rebate: R17,820 annually.
- Additional rebate from age 65: R9,765.
- Additional rebate from age 75: R3,249.
- Under 65 threshold: R99,000 annually.
- Age 65–74 threshold: R153,250 annually.
- Age 75+ threshold: R171,300 annually.
How the brackets affect monthly PAYE
Only income within each band is taxed at that band's marginal rate. Moving into a higher bracket does not apply that higher rate to all income.
Payroll annualises taxable earnings, calculates annual tax, applies relevant rebates and credits, then allocates tax to the pay period. Bonuses, directives and changes in employment can affect the result.
Frequently asked questions
Related payroll calculators
Make your next payroll simpler.
Explore Payroll Africa for South African payroll, statutory calculations and reporting.
- 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.