What Are Tax Brackets South Africa
What Are Tax Brackets in South Africa
45% for income above R1,817,001 per year.
Tax Brackets 2026
R0 to R237,100 at 18%. R237,101 to R370,500 at 26%. R370,501 to R512,800 at 31%. R512,801 to R673,000 at 36%. R673,001 to R857,900 at 39%. R857,901 to R1,817,000 at 41%. Above R1,817,001 at 45%. After calculating tax, subtract rebates: Primary R17,235, Secondary 65+ R9,444, Tertiary 75+ R3,142.
How Marginal Tax Works
You only pay the higher rate on income within that bracket. If you earn R300,000, you pay 18% on the first R237,100 and 26% only on the R62,900 in the second bracket.
Tax Rebates
Primary rebate R17,235 applies to every taxpayer. Secondary rebate R9,444 for age 65+. Tertiary rebate R3,142 for age 75+. These are subtracted from your calculated tax.
Frequently Asked Questions
What is the highest tax rate?
45% for income above R1,817,001 per year.
Do brackets change every year?
Yes. SARS adjusts them annually in the February budget to account for inflation.
Are brackets different for companies?
Yes. Companies pay a flat 27% corporate tax rate. Trusts pay 45% except special trusts which use individual rates.
Need Help With Your Tax?
Admin Boss is a registered tax practice with over 20 years of experience helping South African individuals and businesses navigate SARS.
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