South Africa Tax Calculator 2026

Calculate SARS income tax with official rates, rebates, and UIF contributions

Updated: January 2026 | 2025/2026 Tax Year

South Africa Tax Summary 2025/2026

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Tax Rates: 18% to 45% (7 brackets)
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UIF: 1% employee contribution
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Primary Rebate: R17,235
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Tax Year: 1 March - 28 Feb
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Medical Credit: R364/month
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Retirement: 27.5% deductible

Calculate Your SARS Tax Liability

Enter your income for accurate 2025/2026 South African tax calculations

Using ZAR | 7 progressive brackets | Rebates applied | SARS compliant

SARS Tax Rebates 2025/2026

Tax rebates reduce your tax liability based on age. These effectively create a tax-free threshold.

Primary Rebate (All)

R17,235
Tax-free up to R95,750/year

Secondary Rebate (65+)

+R9,444
Tax-free up to R148,217/year

Tertiary Rebate (75+)

+R3,145
Tax-free up to R165,689/year

Medical Aid Tax Credits

Reduce your tax with Medical Scheme Fees Tax Credits (MTC) if you contribute to a medical aid.

Monthly Medical Tax Credits 2025/2026

Main Member: R364/month (R4,368/year)
First Dependant: R364/month (R4,368/year)
Each Additional: R246/month (R2,952/year)
Example: A family of 4 (main member + spouse + 2 children) receives:
R364 + R364 + R246 + R246 = R1,220/month or R14,640/year in tax credits

Retirement Fund Tax Deductions

Contributions to pension, provident, and retirement annuity funds reduce your taxable income.

Maximum Deduction

27.5% of income
Of greater of remuneration or taxable income
Annual cap: R350,000

Tax Saving Example

On R500,000 salary:
Max contribution: R137,500
Tax saved: ~R50,875
(At 37% marginal rate)

South Africa Tax Calculation Examples 2025/2026

See how SARS income tax, rebates, and UIF apply to different income levels

Entry Level Employee

R250,000
Gross Income R250,000
Tax Before Rebate -R47,355
Primary Rebate +R17,235
UIF (1%) -R2,125
Net Income R217,755
Effective Tax Rate: ~12.9% | Monthly Net: ~R18,146

Mid-Career Professional

R500,000
Gross Income R500,000
Tax Before Rebate -R127,073
Primary Rebate +R17,235
UIF (capped) -R2,125
Net Income R388,037
Effective Tax Rate: ~22.4% | Monthly Net: ~R32,336

Senior Executive

R1,000,000
Gross Income R1,000,000
Tax Before Rebate -R311,548
Primary Rebate +R17,235
UIF (capped) -R2,125
Net Income R703,562
Effective Tax Rate: ~29.6% | Monthly Net: ~R58,630
Note: These are simplified examples. Actual SARS calculations depend on your age (affecting rebates), medical aid contributions, retirement fund contributions, and other deductions. Use the calculator above for personalized estimates.

Frequently Asked Questions

What are the SARS income tax rates for 2026?

South Africa has 7 progressive tax brackets for the 2025/2026 tax year: 18% on income from R1 to R237,100, 26% from R237,101 to R370,500, 31% from R370,501 to R512,800, 36% from R512,801 to R673,000, 39% from R673,001 to R857,900, 41% from R857,901 to R1,817,000, and 45% on income above R1,817,000.

What is the tax-free threshold in South Africa?

South Africa doesn't have a traditional tax-free threshold. Instead, SARS provides tax rebates that effectively create one. The primary rebate of R17,235 means individuals under 65 effectively pay no tax on income below R95,750. For those 65+, the threshold increases to R148,217, and for those 75+, it's R165,689.

How much is UIF contribution in South Africa?

UIF (Unemployment Insurance Fund) contributions total 2% of gross salary, split equally between employer and employee (1% each). The maximum contribution is capped at earnings of R17,712 per month, meaning the maximum employee contribution is R177.12/month or R2,125.44/year. UIF provides benefits for unemployment, maternity leave, adoption leave, and death.

What medical aid tax credits are available in South Africa?

Medical Scheme Fees Tax Credits (MTC) for 2025/2026 are: R364/month for the main member, R364/month for the first dependant, and R246/month for each additional dependant. These are direct credits against your tax liability, not deductions from income. Additional Medical Expenses Tax Credit (AMTC) may apply for qualifying out-of-pocket medical expenses.

When is the tax filing deadline in South Africa?

The South African tax year runs from 1 March to 28/29 February. For the 2025/2026 tax year (ending 28 Feb 2026), filing opens in July 2026. Non-provisional taxpayers must file by October 2026 if filing via eFiling, while provisional taxpayers have until January 2027. Most South Africans file electronically through SARS eFiling.

How do retirement fund contributions affect tax in South Africa?

Contributions to approved retirement funds (pension, provident, and retirement annuity funds) are tax-deductible up to 27.5% of the greater of your remuneration or taxable income, with an annual cap of R350,000. This reduces your taxable income, potentially saving significant tax if you're in a higher bracket. Excess contributions can be carried forward to future years.

How do I calculate my SARS income tax?

To calculate SARS income tax: 1) Apply the progressive tax rates (18%-45%) to your taxable income after deductions like retirement contributions. 2) Subtract your applicable rebates based on age. 3) Subtract any medical tax credits. 4) The result is your income tax liability. Then add UIF (1% capped at R177.12/month) to get total deductions.

Compare South Africa with Other Countries

See how South Africa's tax system compares to other destinations

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Data Source: SARS (South African Revenue Service)

Verified for 2025/2026 tax year | SARS rates | Last updated: January 2026

This calculator provides estimates based on official SARS rates and 2025/2026 tax brackets. For personalized tax advice regarding medical aid credits, retirement fund contributions, or complex tax situations, consult a registered South African tax practitioner.