Tax

Income Tax Calculator

Tax for the 2026/27 year with the SARS brackets, the primary, secondary and tertiary rebates and the medical tax credit.

Result

Updates as you type

Income tax for 2026/27

R 56 172

Tax from the table: R 73 992
Rebates: − R 17 820
Income after tax: R 303 828
Per month: R 4 681
Effective rate: 15,6%
Marginal rate: 26%

Normal tax on taxable income with the age rebates and the medical scheme fees credit. Retirement fund contributions, the additional medical expenses credit and other deductions are not applied.

How it's calculated

South Africa taxes individuals on a sliding scale: each slice of taxable income is taxed at its bracket rate, from 18% to 45%. The tax from the table is then reduced by the rebates everyone gets by age (R 17 820 primary, plus R 9 765 from 65 and R 3 249 from 75) and by the medical scheme fees tax credit, which is why no tax is payable below the thresholds.

Table tax = Σ (slice of taxable income × bracket rate)

Tax = table tax − rebates (by age) − medical scheme fees credit × 12, not below zero

Threshold = rebates ÷ 18%

Table tax

= Σ (slice of taxable income × bracket rate)

Tax

= table tax − rebates (by age) − medical scheme fees credit × 12, not below zero

Threshold

= rebates ÷ 18%

Worked example

R 360 000 of taxable income, under 65, no medical scheme, 2026/27:

R 245 100 at 18% = R 44 118
R 114 900 at 26% = R 29 874
Table tax R 73 992 − primary rebate R 17 820 = R 56 172 (R 4 681 a month)

SARS tables 2026/27

Tax brackets 2026/27

SARS rates of tax for individuals, 2026/27 (2027 year of assessment)
Taxable income	Rate of tax
R 1 – R 245 100	18% of taxable income
R 245 101 – R 383 100	R 44 118 + 26% of taxable income above R 245 100
R 383 101 – R 530 200	R 79 998 + 31% of taxable income above R 383 100
R 530 201 – R 695 800	R 125 599 + 36% of taxable income above R 530 200
R 695 801 – R 887 000	R 185 215 + 39% of taxable income above R 695 800
R 887 001 – R 1 878 600	R 259 783 + 41% of taxable income above R 887 000
R 1 878 601 and above	R 666 339 + 45% of taxable income above R 1 878 600

Rebates and thresholds

Tax rebates and tax thresholds by age, 2026/27
Age	Total rebate	Tax threshold
Age: Under 65	Total rebateR 17 820	Tax thresholdR 99 000
Age: 65 to 74	Total rebateR 27 585	Tax thresholdR 153 250
Age: 75 and older	Total rebateR 30 834	Tax thresholdR 171 300

Tax on common incomes (under 65)

Income tax, monthly tax and effective rate for common taxable incomes, under 65, 2026/27
Taxable income	Tax per year	Per month	Effective
Taxable income: R 120 000	Tax per yearR 3 780	Per monthR 315	Effective3,2%
Taxable income: R 180 000	Tax per yearR 14 580	Per monthR 1 215	Effective8,1%
Taxable income: R 240 000	Tax per yearR 25 380	Per monthR 2 115	Effective10,6%
Taxable income: R 360 000	Tax per yearR 56 172	Per monthR 4 681	Effective15,6%
Taxable income: R 480 000	Tax per yearR 92 217	Per monthR 7 684,75	Effective19,2%
Taxable income: R 600 000	Tax per yearR 132 907	Per monthR 11 075,58	Effective22,2%
Taxable income: R 900 000	Tax per yearR 247 293	Per monthR 20 607,75	Effective27,5%
Taxable income: R 1 200 000	Tax per yearR 370 293	Per monthR 30 857,75	Effective30,9%

Frequently asked questions

How much tax do I pay on R 360 000 a year?

For 2026/27, a taxpayer under 65 with R 360 000 of taxable income pays R 73 992 from the table less the R 17 820 primary rebate: R 56 172, an effective rate of 15,6%; the marginal rate is 26%. Medical scheme membership would reduce it further.

What are the 2026/27 tax brackets?

18% up to R 245 100, then 26% to R 383 100, 31% to R 530 200, 36% to R 695 800, 39% to R 887 000, 41% to R 1 878 600 and 45% above that. The brackets were raised by 3,4% in Budget 2026.

What are the tax rebates and thresholds?

Every taxpayer gets the primary rebate of R 17 820; those 65 and older add the secondary rebate of R 9 765 and those 75 and older the tertiary rebate of R 3 249. The rebates mean no tax is payable below R 99 000 (under 65), R 153 250 (65 to 74) or R 171 300 (75 and older).

What is the medical scheme fees tax credit?

A fixed monthly credit for medical scheme members: R 376 for the member, R 752 for the member and one dependant, and R 254 for each further dependant, deducted from the tax. The additional medical expenses tax credit for out-of-pocket costs is not included.

What is taxable income?

Your gross income (salary, bonus, allowances, interest above the exemption, rental and other income) less allowable deductions such as retirement fund contributions and the travel allowance portion. Enter the amount after deductions; the calculator does not apply them.

Sources

Normal tax with the SARS table, age rebates and the medical scheme fees credit; deductions and other credits are not applied. Results are for guidance only.

2026/27 tax year · Updated: 26 October 2026

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