SARS tax tables by year
South African income tax tables for 2026/2027, 2025/2026: brackets, rebates, tax thresholds, medical credits, capital gains exclusions and savings limits, each checked against SARS.
Choose a tax year
Which 2026 is which?
SARS names a tax year after the calendar year in which it ends. The 2026/2027 tax year, which runs from 1 March 2026 to 28 February 2027, is SARS's "2027 year of assessment". The 2025/2026 tax year is SARS's "2026 year of assessment". A search for "2027 tax tables" can therefore mean the 2026/2027 tax year (SARS's name) or the year that starts in 2027. On Mzansify every year is written as the two calendar years it covers.
Key figures side by side
| Figure | 2026/2027 | 2025/2026 |
|---|---|---|
| First bracket ends at | R245,100 | R237,100 |
| Top bracket starts at | R1,878,601 | R1,817,001 |
| Primary rebate | R17,820 | R17,235 |
| Tax threshold, under 65 | R99,000 | R95,750 |
| Medical credit, main member (a month) | R376 | R364 |
| Retirement deduction cap | R430,000 | R350,000 |
| CGT annual exclusion | R50,000 | R40,000 |
| CGT exclusion in year of death | R440,000 | R300,000 |
| Tax-free savings annual limit | R46,000 | R36,000 |
| Donations tax annual exemption | R150,000 | R100,000 |
Put the tables to work
Use the income tax calculator for your own tax, or read the salary after tax table for take-home pay at common salaries.
Frequently Asked Questions
That depends on which "2026" you mean. Your return for SARS's "2026 year of assessment" covers 1 March 2025 to 28 February 2026 and uses the 2025/2026 tables. Salary deductions from 1 March 2026 use the 2026/2027 tables, which SARS calls the "2027 year of assessment".
The first bracket now ends at R245,100 (it was R237,100), the primary rebate is R17,820 (was R17,235) and the under-65 tax threshold is R99,000 (was R95,750). The rates themselves, from 18% to 45%, are unchanged.
They are the figures published by SARS on its rates of tax for individuals and medical tax credit pages, and in its Budget 2026 frequently asked questions. Each year page links the sources and shows the date the figures were last reviewed, where there is one.