South Africa has 7 progressive brackets from 18% to 45% for the 2026/27 tax year (1 March 2026 – 28 February 2027). The system uses tax rebates rather than a formal tax-free threshold: the primary rebate of R17,820 means under-65s effectively pay no tax on the first R99,000/year. UIF (unemployment insurance) adds 1% employee contribution, capped at R17,712/month. A R600,000 earner pays roughly R116,547 income tax (19.4% effective) + R2,125 UIF = R118,672 total (19.8%). South Africa taxes residents on worldwide income—significant for expats. Medical tax credits reduce liability for those with medical aid. Retirement contributions up to 27.5% of remuneration are tax-deductible. The tax year runs 1 March to 28 February. eFiling deadline for non-provisional taxpayers is typically October 21. Use our calculator to estimate your South African tax liability.
Note: These are marginal rates — you only pay the higher rate on income within each bracket.
Source: South African Revenue Service
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South Africa has 7 brackets for the 2026/27 tax year (1 March 2026 – 28 February 2027): 18% on R0–R245,100; 26% on R245,100–R383,100; 31% on R383,100–R530,200; 36% on R530,200–R695,800; 39% on R695,800–R887,000; 41% on R887,000–R1,878,600; and 45% above R1,878,600. The primary rebate of R17,820 (for under-65s) gives an effective tax-free threshold of R99,000 (R17,820 ÷ 18% = R99,000).
South Africa uses rebates instead of a formal tax-free band. For 2026/27: Primary rebate R17,820 (all taxpayers under 65), Secondary rebate R9,765 (age 65–74), Tertiary rebate R3,249 (75+). These reduce your calculated tax payable, not your taxable income. The primary rebate of R17,820 combined with the 18% first bracket gives an effective tax-free threshold of R99,000 for under-65s. Thresholds: under 65 = R99,000; age 65–74 = R153,250; age 75+ = R171,300.
UIF (Unemployment Insurance Fund) requires 1% employee contribution matched by 1% employer, on earnings up to R17,712/month (annual ceiling ~R212,544). Maximum annual UIF contribution: R2,125. Covers unemployment, maternity, adoption, and illness. Benefits based on contribution period—maximum 12 months unemployment benefits. Domestic workers are also covered. UIF is separate from income tax but deducted similarly.
Key deductions: retirement fund contributions (up to 27.5% of taxable income, capped at R350,000), travel allowance (requires logbook), home office expenses (strict requirements). Medical scheme contributions receive tax credits, not deductions. Donations to approved public benefit organizations: deductible up to 10% of taxable income.
South Africa taxes residents on worldwide income. The 'expat exemption' allows R1.25 million foreign employment income exemption annually if you work abroad 183+ days (60 consecutive) and the foreign country can tax the income. Beyond that, you're taxed in SA with credit for foreign taxes paid. Consider 'financial emigration' to break tax residency.
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Last Updated: May 2026