Rental Income Tax Calculator for South Africa (2026/2027)

Rent is added to your other income and taxed at the normal 2026/2027 income tax brackets. You are taxed on the rent less your allowable expenses. On a net rental income of R80,000 added to R600,000 of other income (under 65), the extra tax is R28,800, because the rental sits in the 36% bracket. "Other income" here means your other taxable income for the year, after retirement-fund deductions.

Expenses incurred to earn the rent are deductible, such as municipal rates, body corporate levies, bond interest (not the capital part of the repayment), repairs and maintenance, letting agent fees and landlord insurance. Improvements that add to the property are capital and are not deductible against rent, and expenses for your own use are not deductible.

Rental profit is added to your salary, so the combined total is what is taxed. You pay no tax while your total taxable income stays below the tax threshold of R99,000 (under 65) in 2026/2027. Above it, the rental is taxed at the bracket it lands in.

A rental loss is set off against your other taxable income, which lowers your tax for the year. The calculator shows this as tax saved. With no other taxable income there is no tax for the loss to reduce, so nothing is refunded; it can be carried forward as an assessed loss. Specific rules can limit the deduction in some cases, so check the SARS guide on rental income if your expenses are large.

Rental income has no PAYE withheld, so landlords are generally treated as provisional taxpayers and pay tax twice a year instead of waiting for assessment. See the provisional tax calculator and the SARS provisional tax page for the current rules.