South Africa Tax Calculator 2025/2026 (SARS PAYE & Tax Brackets)
Calculate your personal income tax in South Africa under SARS 2025/2026 tax tables. Features progressive tax brackets (18% to 45%), primary rebate (R17,235), age thresholds, and effective tax rate in Rand (ZAR).
South Africa · South Africa Tax Calculator
Methodology
SARS taxes individual employment income progressively across seven annual brackets: 18% (up to R237,100) up to 45% (above R1,817,000). Tax liability is offset by annual statutory tax rebates: Primary rebate (R17,235 for all natural persons under 65), Secondary rebate (additional R9,444 for age 65–74), and Tertiary rebate (additional R3,145 for age 75 and older). The annual tax threshold below which no tax is payable is R95,750 for individuals under 65.
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User-provided inputs
This calculator uses only the values you enter. It does not automatically apply tax law, statutory deductions, lender fees, or live exchange rates.
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Formula basis
The formula is shown openly and no country rate is inserted automatically.
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Your estimate
AfricalHub is an independent private platform not affiliated with any government agency. Calculations are for educational planning only. Verify official filings with the relevant revenue authority or a qualified professional.
SARS 2025/2026 Personal Income Tax Brackets Table
| Taxable Income Bracket (ZAR) | Rates of Tax (ZAR) |
|---|---|
| R1 – R237,100 | 18% of taxable income |
| R237,101 – R370,500 | R42,678 + 26% of taxable income above R237,100 |
| R370,501 – R512,800 | R77,362 + 31% of taxable income above R370,500 |
| R512,801 – R673,000 | R121,475 + 36% of taxable income above R512,800 |
| R673,001 – R857,900 | R179,147 + 39% of taxable income above R673,000 |
| R857,901 – R1,817,000 | R251,258 + 41% of taxable income above R857,900 |
| R1,817,001 and above | R644,489 + 45% of taxable income above R1,817,000 |
Sources
User-provided inputs
This calculator uses only the values you enter. It does not automatically apply tax law, statutory deductions, lender fees, or live exchange rates.
Frequently asked questions
What are the SARS 2025/2026 individual income tax brackets?
Annual taxable income bands: R0–R237,100 (18%), R237,101–R370,500 (R42,678 + 26%), R370,501–R512,800 (R77,362 + 31%), R512,801–R673,000 (R121,475 + 36%), R673,001–R857,900 (R179,147 + 39%), R857,901–R1,817,000 (R251,258 + 41%), and above R1,817,000 (R644,489 + 45%).
What are the SARS statutory tax rebates for 2025/2026?
Tax rebates directly reduce calculated tax: Primary rebate (under 65) is R17,235; Secondary rebate (65 to 74) is an additional R9,444 (total R26,679); Tertiary rebate (75 and older) is an additional R3,145 (total R29,824).
What is the tax threshold in South Africa?
For 2025/2026: Under 65 years = R95,750 per year (R7,979/month); Age 65 to 74 = R148,217 per year; Age 75 and older = R165,689 per year. If your annual income is below these thresholds, your tax liability is zero.
How does the medical scheme fees tax credit work?
Medical aid members receive monthly tax credits: R364 for the primary member, R364 for the first dependent, and R246 for each additional dependent, deducted directly from PAYE.