SARS tax tables 2025/2026
Income tax brackets, rebates and thresholds for the 2025/2026 tax year (1 March 2025 to 28 February 2026), with the medical credits, retirement cap, capital gains exclusions, tax-free savings limits and the monthly PAYE equivalent. Under 65 you pay no tax on the first R95,750 a year.
Tax year: 2025/2026Sources: SARS: rates of tax for individuals, SARS: medical scheme fees tax credit rates, SARS: Budget 2026 frequently asked questions
How SARS names the 2025/2026 tax year
SARS names a tax year after the calendar year in which it ends. The 2025/2026 tax year, which runs from 1 March 2025 to 28 February 2026, is SARS's "2026 year of assessment". The 2026/2027 tax year is SARS's "2027 year of assessment". A search for "2026 tax tables" can therefore mean the 2025/2026 tax year (SARS's name) or the year that starts in 2026. On Mzansify every year is written as the two calendar years it covers.
The neighbouring table is 2026/2027.
Income tax brackets 2025/2026
Tax is worked out on taxable income, which is your income less allowed deductions such as retirement contributions. Each rate applies only to the slice of income inside its bracket, then the rebates below come off the total.
| Taxable income (a year) | Rate of tax |
|---|---|
| R0 – R237,100 | 18% of taxable income |
| R237,101 – R370,500 | R42,678 + 26% of the amount above R237,100 |
| R370,501 – R512,800 | R77,362 + 31% of the amount above R370,500 |
| R512,801 – R673,000 | R121,475 + 36% of the amount above R512,800 |
| R673,001 – R857,900 | R179,147 + 39% of the amount above R673,000 |
| R857,901 – R1,817,000 | R251,258 + 41% of the amount above R857,900 |
| R1,817,001 and above | R644,489 + 45% of the amount above R1,817,000 |
Monthly PAYE equivalent
Employers deduct PAYE monthly. The table converts each bracket to a monthly taxable income and shows the monthly PAYE on a salary at the top of that bracket, for someone under 65 with only the R17,235 primary rebate and no medical aid or retirement deductions. Every monthly figure is the annual figure divided by 12 and rounded to the rand. Divide your annual taxable income by 12 to find your row.
| Monthly taxable income | Marginal rate | Monthly PAYE at top of bracket |
|---|---|---|
| R0 – R19,758 | 18% | R2,120 |
| R19,759 – R30,875 | 26% | R5,011 |
| R30,876 – R42,733 | 31% | R8,687 |
| R42,734 – R56,083 | 36% | R13,493 |
| R56,084 – R71,492 | 39% | R19,502 |
| R71,493 – R151,417 | 41% | R52,271 |
| R151,418 and above | 45% | No upper limit |
Rebates and tax thresholds
| Age at end of tax year | Rebate (a year) | Tax-free threshold (a year) |
|---|---|---|
| Under 65 (primary rebate) | R17,235 | R95,750 |
| 65 to 74 (plus secondary rebate) | R26,679 | R148,217 |
| 75 and older (plus tertiary rebate) | R29,824 | R165,689 |
Medical scheme fees tax credit
| Who is covered | Credit (a month) | Credit (a year) |
|---|---|---|
| Main member | R364 | R4,368 |
| First dependant | R364 | R4,368 |
| Main member and one dependant | R728 | R8,736 |
| Each additional dependant | R246 | R2,952 |
Retirement fund deduction
Contributions to a retirement annuity, pension or provident fund are deductible up to 27.5% of remuneration or taxable income, with an annual cap of R350,000 for 2025/2026.
Capital gains tax figures
| Item | 2025/2026 |
|---|---|
| Annual exclusion | R40,000 |
| Primary residence exclusion (gain) | R2,000,000 |
| Exclusion in the year of death | R300,000 |
| Inclusion rate for individuals | 40.0% |
| Maximum effective rate for individuals | 18.0% |
Tax-free savings, interest and donations
| Item | 2025/2026 |
|---|---|
| Tax-free savings account: annual limit | R36,000 |
| Tax-free savings account: lifetime limit | R500,000 |
| Interest exemption, under 65 (a year) | R23,800 |
| Interest exemption, 65 and older (a year) | R34,500 |
| Donations tax: annual exemption for individuals | R100,000 |
| Donations tax rate | 20%, or 25% above R30,000,000 |
Use these tables
To apply the tables to your own pay, use the income tax calculator or see what common salaries leave after PAYE and UIF on the salary after tax page. How the figures are checked is described on the methodology page. These are estimates and not tax advice.
Frequently Asked Questions
For 2025/2026 the rates run from 18% on the first R237,100 of taxable income to 45% on taxable income above R1,817,000. There are 7 brackets in total, and the full table with the base amount for each is on this page.
Someone under 65 pays no income tax on taxable income up to R95,750 a year (about R7,979 a month). The threshold is R148,217 for ages 65 to 74 and R165,689 from age 75.
The primary rebate is R17,235 for everyone, the secondary rebate adds R9,444 from age 65, and the tertiary rebate adds R3,145 from age 75. Rebates are subtracted from the tax calculated on the brackets.
SARS names a tax year after the calendar year in which it ends. The 2025/2026 tax year, which runs from 1 March 2025 to 28 February 2026, is SARS's "2026 year of assessment". The 2026/2027 tax year is SARS's "2027 year of assessment". A search for "2026 tax tables" can therefore mean the 2025/2026 tax year (SARS's name) or the year that starts in 2026. On Mzansify every year is written as the two calendar years it covers.
The credit is R364 a month for the main member and R364 for the first dependant (R728 a month for two people), plus R246 a month for each additional dependant.
The annual exclusion is R40,000, the primary residence exclusion is R2,000,000 of gain, and the exclusion in the year of death is R300,000. 40.0% of a net gain is added to taxable income for individuals, which is at most 18.0% tax.
The annual limit is R36,000 and the lifetime limit is R500,000. Contributions above either limit attract a penalty tax on the excess.