Rates of tax for individuals
Rates of Tax for Individuals
2027 Tax Year – see changes from previous years
| Taxable income | Rates of tax |
|---|---|
| 0 – 245 100 | 18% of taxable income |
| 245 101 – 383 100 | 44 118 + 26% of taxable income above 245 100 |
| 383 101 – 530 200 | 79 998 + 31% of taxable income above 383 100 |
| 530 201 – 695 800 | 125 599 + 36% of taxable income above 530 200 |
| 695 801 – 887 000 | 185 215 + 39% of taxable income above 695 800 |
| 887 001 – 1 878 600 | 259 783 + 41% of taxable income above 887 000 |
| 1 878 601 and above | 666 339 + 45% of taxable income above 1 878 600 |
Tax Rebates – see changes from previous years
| Tax Rebate | Tax Year | ||||
|---|---|---|---|---|---|
| 2027 | 2026 | 2025 | 2024 | 2023 | |
| Primary | R17 820 | R17 235 | R17 235 | R17 235 | R16 425 |
| Secondary (65 and older) | R9 765 | R9 444 | R9 444 | R9 444 | R9 000 |
| Tertiary (75 and older) | R3 249 | R3 145 | R3 145 | R3 145 | R2 997 |
Tax Thresholds – see changes from previous years
| Age | Tax Year | ||||
|---|---|---|---|---|---|
| 2027 | 2026 | 2025 | 2024 | 2023 | |
| Under 65 | R99 000 | R95 750 | R95 750 | R95 750 | R91 250 |
| 65 an older | R153 250 | R148 217 | R148 217 | R148 217 | R141 250 |
| 75 and older | R171 300 | R165 689 | R165 689 | R165 689 | R157 900 |
Medical Aid Tax Credits – see changes from previous years
| Per Month | Year | ||||
|---|---|---|---|---|---|
| 2027 | 2026 | 2025 | 2024 | 2023 | |
| For the taxpayer who paid the medical scheme contributions | R376 | R364 | R364 | R364 | R365 |
| For the first dependant | R376 | R364 | R364 | R364 | R364 |
| For each additional dependant(s) | R254 | R246 | R246 | R246 | R246 |
Subsistence Allowance (local) – see changes from last year
Where the recipient is obliged to spend at least one night away from his or her usual place of residence on business and the accommodation to which that allowance or advance relates is in the Republic of South Africa and the allowance or advance is granted to pay for:
- meals and incidental costs, R595;
- incidental costs only, R184.
The rates for foreign travel (travel outside South Africa) will be gazetted soon and can be found on www.sars.gov.za
Prescribed Rate Per Kilometre:
The SARS prescribed rate per kilometre increased to R4.95