South Africa — Income Tax Rate Tables (individuals)

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

How South African years of assessment are labelled

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	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.

Section 1 — Scope

This file covers, for each year of assessment 2023-2027:

• Progressive tax brackets for individuals and special trusts (s 5, read with the annual Rates and Monetary Amounts and Amendment of Revenue Laws Act)
• Rebates: primary, secondary (65+), tertiary (75+) (s 6)
• Tax thresholds by age band (derived from the rebates)
• Medical scheme fees tax credits (s 6A)
• Retirement fund contribution deduction: percentage and annual cap (s 11F)
• Donations to public benefit organisations: annual limit (s 18A)
• Interest exemption by age (s 10(1)(i))
• Foreign dividend exempt fraction (s 10B(3))
• Foreign employment remuneration exemption cap (s 10(1)(o)(ii))

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.

---

Section 2 — Progressive tax brackets

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.

Year of assessment 2023 (2022/23)

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

Source: 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.

Year of assessment 2024 (2023/24)

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

Source: 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.

Year of assessment 2025 (2024/25)

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

Source: 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.

Year of assessment 2026 (2025/26)

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

Source: 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.

Year of assessment 2027 (2026/27)

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

Source: 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.

---

Section 3 — Rebates and tax thresholds

Rebates are credits against tax, not deductions from income. The secondary and tertiary rebates are additional to the primary rebate, not replacements for it.

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:

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. Each threshold is the cumulative rebate divided by the lowest marginal rate (18% in every year below).

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

Source: Income Tax Act 58 of 1962 s 6; SARS Rates of Tax for Individuals.

---

Section 4 — Medical scheme fees tax credits

Monthly credits under s 6A. "Principal member" and "first dependant" carry the same amount; every further dependant carries the "additional" amount.

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

Source: Income Tax Act 58 of 1962 s 6A; SARS Medical Tax Credit Rates.

---

Section 5 — Other annual limits and thresholds

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

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

Source: Income Tax Act 58 of 1962 s 11F, s 18A, s 10(1)(i), s 10B(3), s 10(1)(o)(ii).

---

Section 6 — Edge cases and traps

• No bracket adjustment for three consecutive years. Years of assessment 2024, 2025 and 2026 share identical brackets, rebates and medical credits. This is not a transcription error in this file — no inflation adjustment was made across those years. Do not "correct" one year to differ from the others.
• Base amounts must reconcile. Each band's base amount equals the previous band's base plus the previous band's width times its rate. If a table fails this check, the table is wrong. See the self-check below.
• Rebates are age-based on the taxpayer's age at any time during the year of assessment, not at year end.
• Secondary and tertiary rebates are additive. A 76-year-old receives all three.
• Prior-year lookups matter. Amended assessments, late returns and objections are computed on the rates for the year of assessment concerned, never the current year.

Section 7 — Self-checks

Run these before relying on any bracket table, including this one:

1. Base-amount reconciliation. For every band after the first, base(n) = base(n-1) + (floor(n) - floor(n-1)) x rate(n-1). Every year in this file satisfies this exactly.
2. Threshold reconciliation. threshold = cumulative rebate / lowest marginal rate. For YoA 2027: 17,820 / 0.18 = 99,000.
3. Year check. Confirm the year of assessment, not the calendar year. A return for the year ended 28 February 2027 uses YoA 2027.

---

Disclaimer

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.

Contributed by Brandon Iverach.