Year-keyed rate tables for individuals — brackets and base amounts, rebates, tax thresholds, medical credits and the main annual limits, for years of assessment 2023 to 2027.
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Accountant-authored. Written and published by Brandon Iverach, an accountant approved on OpenAccountants. Their licence number (SAIPA 18504 / SARS PR0025122) is published on their profile, so you can check it against the register yourself. General reference material, not advice on your specific facts; don't file, pay, or take a position on it without a professional reviewing your situation.
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Year-keyed rate tables for natural persons and special trusts, years of assessment 2023 to 2027. This file is data only: it states what the figures are and where they come from. It does not compute tax and does not set out the ordering of deductions — those belong to the computation guides that consume it.
Verification status — checked 2 September 2026.
Confirmed against SARS, figure by figure:
- Progressive tax brackets and base amounts, all five years — every band, every base amount, matches SARS exactly
- Primary, secondary and tertiary rebates, all five years
- Tax thresholds, all three age bands — and they reconcile against the rebates
- SARS confirms no change to brackets or rebates across YoA 2024, 2025 and 2026
Still to confirm — carried from the same reconciled source, but not independently re-checked:
- Medical scheme fees tax credits (s 6A)
- The s 11F retirement cap and percentage, and the s 18A donations limit
- Interest exemption, foreign dividend fraction, s 10(1)(o)(ii) cap
SARS numbers a year of assessment by the calendar year in which it ends. The tax year runs 1 March to the last day of February. So the year of assessment ending 28 February 2027 is YoA 2027, and it is the year commonly written "2026/27".
Year of assessment labelling (SARS numbers a year of assessment by the calendar year in which it ends)
| Year of assessment | Commonly written | Period |
|---|---|---|
| 2023 | 2022/23 | 1 March 2022 – 28 February 2023 |
| 2024 | 2023/24 | 1 March 2023 – 29 February 2024 |
| 2025 | 2024/25 | 1 March 2024 – 28 February 2025 |
| 2026 | 2025/26 | 1 March 2025 – 28 February 2026 |
| 2027 | 2026/27 | 1 March 2026 – 28 February 2027 |
Getting this wrong by one year is the single most common error in South African rate lookups. Every table below is keyed by year of assessment.
This file covers, for each year of assessment 2023-2027:
Not covered here: company, trust (other than special trusts) and turnover tax
rates; capital gains tax (see za-capital-gains-tables); travel allowance and
logbook tables (see za-travel-allowance-tables); any computation rule.
Each band states the base amount payable at the bottom of the band plus the marginal rate on the excess above the band floor. Amounts are rand.
Progressive tax brackets — YoA 2023 (2022/23) (SARS, Rates of Tax for Individuals — 2023 tax year. https://www.sars.gov.za/tax-rates/income-tax/rates-of-tax-for-individuals/ Confirmed 2026-09-02.)
| Taxable income | Base amount | Rate on excess |
|---|---|---|
| 1 – 226,000 | — | 18% |
| 226,001 – 353,100 | R40,680 | 26% above R226,000 |
| 353,101 – 488,700 | R73,726 | 31% above R353,100 |
| 488,701 – 641,400 | R115,762 | 36% above R488,700 |
| 641,401 – 817,600 | R170,734 | 39% above R641,400 |
| 817,601 – 1,731,600 | R239,452 | 41% above R817,600 |
| 1,731,601 and above | R614,192 | 45% above R1,731,600 |
Progressive tax brackets — YoA 2024 (2023/24) (SARS, Rates of Tax for Individuals — 2024 tax year. https://www.sars.gov.za/tax-rates/income-tax/rates-of-tax-for-individuals/ Confirmed 2026-09-02.)
| Taxable income | Base amount | Rate on excess |
|---|---|---|
| 1 – 237,100 | — | 18% |
| 237,101 – 370,500 | R42,678 | 26% above R237,100 |
| 370,501 – 512,800 | R77,362 | 31% above R370,500 |
| 512,801 – 673,000 | R121,475 | 36% above R512,800 |
| 673,001 – 857,900 | R179,147 | 39% above R673,000 |
| 857,901 – 1,817,000 | R251,258 | 41% above R857,900 |
| 1,817,001 and above | R644,489 | 45% above R1,817,000 |
Progressive tax brackets — YoA 2025 (2024/25) (SARS, Rates of Tax for Individuals — 2025 tax year. https://www.sars.gov.za/tax-rates/income-tax/rates-of-tax-for-individuals/ Confirmed 2026-09-02.)
| Taxable income | Base amount | Rate on excess |
|---|---|---|
| 1 – 237,100 | — | 18% |
| 237,101 – 370,500 | R42,678 | 26% above R237,100 |
| 370,501 – 512,800 | R77,362 | 31% above R370,500 |
| 512,801 – 673,000 | R121,475 | 36% above R512,800 |
| 673,001 – 857,900 | R179,147 | 39% above R673,000 |
| 857,901 – 1,817,000 | R251,258 | 41% above R857,900 |
| 1,817,001 and above | R644,489 | 45% above R1,817,000 |
Progressive tax brackets — YoA 2026 (2025/26) (SARS, Rates of Tax for Individuals — 2026 tax year. https://www.sars.gov.za/tax-rates/income-tax/rates-of-tax-for-individuals/ Confirmed 2026-09-02.)
| Taxable income | Base amount | Rate on excess |
|---|---|---|
| 1 – 237,100 | — | 18% |
| 237,101 – 370,500 | R42,678 | 26% above R237,100 |
| 370,501 – 512,800 | R77,362 | 31% above R370,500 |
| 512,801 – 673,000 | R121,475 | 36% above R512,800 |
| 673,001 – 857,900 | R179,147 | 39% above R673,000 |
| 857,901 – 1,817,000 | R251,258 | 41% above R857,900 |
| 1,817,001 and above | R644,489 | 45% above R1,817,000 |
Progressive tax brackets — YoA 2027 (2026/27) (SARS, Rates of Tax for Individuals — 2027 tax year. https://www.sars.gov.za/tax-rates/income-tax/rates-of-tax-for-individuals/ Confirmed 2026-09-02.)
| Taxable income | Base amount | Rate on excess |
|---|---|---|
| 1 – 245,100 | — | 18% |
| 245,101 – 383,100 | R44,118 | 26% above R245,100 |
| 383,101 – 530,200 | R79,998 | 31% above R383,100 |
| 530,201 – 695,800 | R125,599 | 36% above R530,200 |
| 695,801 – 887,000 | R185,215 | 39% above R695,800 |
| 887,001 – 1,878,600 | R259,783 | 41% above R887,000 |
| 1,878,601 and above | R666,339 | 45% above R1,878,600 |
Rebates are credits against tax, not deductions from income. The secondary and tertiary rebates are additional to the primary rebate, not replacements for it.
Rebates: primary, secondary, tertiary (Income Tax Act 58 of 1962 s 6; SARS Rates of Tax for Individuals.)
| YoA | Primary | Secondary (65+, additional) | Tertiary (75+, additional) |
|---|---|---|---|
| 2023 (2022/23) | R16,425 | R9,000 | R2,997 |
| 2024 (2023/24) | R17,235 | R9,444 | R3,145 |
| 2025 (2024/25) | R17,235 | R9,444 | R3,145 |
| 2026 (2025/26) | R17,235 | R9,444 | R3,145 |
| 2027 (2026/27) | R17,820 | R9,765 | R3,249 |
Cumulative rebate by age band (Income Tax Act 58 of 1962 s 6; SARS Rates of Tax for Individuals.)
| YoA | Under 65 | 65 to 74 | 75 and over |
|---|---|---|---|
| 2023 (2022/23) | R16,425 | R25,425 | R28,422 |
| 2024 (2023/24) | R17,235 | R26,679 | R29,824 |
| 2025 (2024/25) | R17,235 | R26,679 | R29,824 |
| 2026 (2025/26) | R17,235 | R26,679 | R29,824 |
| 2027 (2026/27) | R17,820 | R27,585 | R30,834 |
Tax thresholds — the income below which no tax is payable (Income Tax Act 58 of 1962 s 6; SARS Rates of Tax for Individuals.)
| YoA | Under 65 | 65 to 74 | 75 and over |
|---|---|---|---|
| 2023 (2022/23) | R91,250 | R141,250 | R157,900 |
| 2024 (2023/24) | R95,750 | R148,217 | R165,689 |
| 2025 (2024/25) | R95,750 | R148,217 | R165,689 |
| 2026 (2025/26) | R95,750 | R148,217 | R165,689 |
| 2027 (2026/27) | R99,000 | R153,250 | R171,300 |
Monthly credits under s 6A. "Principal member" and "first dependant" carry the same amount; every further dependant carries the "additional" amount.
Medical scheme fees tax credits (s 6A) (Income Tax Act 58 of 1962 s 6A; SARS Medical Tax Credit Rates.)
| YoA | Principal member | First dependant | Each additional dependant |
|---|---|---|---|
| 2023 (2022/23) | R347 pm | R347 pm | R234 pm |
| 2024 (2023/24) | R364 pm | R364 pm | R246 pm |
| 2025 (2024/25) | R364 pm | R364 pm | R246 pm |
| 2026 (2025/26) | R364 pm | R364 pm | R246 pm |
| 2027 (2026/27) | R376 pm | R376 pm | R254 pm |
s 11F retirement cap, percentage, s 18A donations limit (Income Tax Act 58 of 1962 s 11F, s 18A, s 10(1)(i), s 10B(3), s 10(1)(o)(ii).)
| YoA | s 11F retirement cap | s 11F percentage | s 18A donations limit |
|---|---|---|---|
| 2023 (2022/23) | R350,000 | 27.5% of the greater of remuneration or taxable income | 10% of taxable income |
| 2024 (2023/24) | R350,000 | 27.5% of the greater of remuneration or taxable income | 10% of taxable income |
| 2025 (2024/25) | R350,000 | 27.5% of the greater of remuneration or taxable income | 10% of taxable income |
| 2026 (2025/26) | R350,000 | 27.5% of the greater of remuneration or taxable income | 10% of taxable income |
| 2027 (2026/27) | R430,000 | 27.5% of the greater of remuneration or taxable income | 10% of taxable income |
Interest exemption, foreign dividend fraction, s 10(1)(o)(ii) cap (Income Tax Act 58 of 1962 s 11F, s 18A, s 10(1)(i), s 10B(3), s 10(1)(o)(ii).)
| YoA | Interest exemption (under 65) | Interest exemption (65+) | Foreign dividend exempt fraction | s 10(1)(o)(ii) cap |
|---|---|---|---|---|
| 2023 (2022/23) | R23,800 | R34,500 | 25/45 | R1,250,000 |
| 2024 (2023/24) | R23,800 | R34,500 | 25/45 | R1,250,000 |
| 2025 (2024/25) | R23,800 | R34,500 | 25/45 | R1,250,000 |
| 2026 (2025/26) | R23,800 | R34,500 | 25/45 | R1,250,000 |
| 2027 (2026/27) | R23,800 | R34,500 | 25/45 | R1,250,000 |
Run these before relying on any bracket table, including this one:
base(n) = base(n-1) + (floor(n) - floor(n-1)) x rate(n-1). Every year in this
file satisfies this exactly.threshold = cumulative rebate / lowest marginal rate. For YoA 2027: 17,820 / 0.18 = 99,000.General reference only. This file is general tax reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status or local procedures. Do not rely on it to file, pay, amend or take a tax position without review by a qualified professional in South Africa.
SARS, Rates of Tax for Individuals — https://www.sars.gov.za/tax-rates/income-tax/rates-of-tax-for-individuals/ (brackets, base amounts, rebates and thresholds confirmed for all five years, 2 September 2026). Income Tax Act 58 of 1962 s 5, s 6, s 6A, s 11F, s 18A, s 10(1)(i), s 10B(3), s 10(1)(o)(ii).
Contributed by Brandon Iverach, SAIPA 18504 / SARS PR0025122.
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