Looking for the SARS tax tables for 2026/27? The South African tax year covered in this guide runs from 1 March 2026 to 28 February 2027. You will find the individual income-tax brackets, rebates, thresholds and a simple PAYE estimate for a salary-only situation below.
Quick answer: For 2026/27, the primary tax rebate is R17,820 and the income-tax rates range from 18% to 45%. Use the calculator below for an estimate of annual tax and monthly PAYE on a regular gross salary.
What is the 2026/27 South African tax year?
SARS calls this the 2027 tax year, although many people refer to it as the 2026/27 tax year. It starts on 1 March 2026 and ends on 28 February 2027. The rates on this page are based on the current SARS individual tax table published for that period.
Your employer normally calculates PAYE through payroll and pays it to SARS. The estimate below is designed to help you understand the broad calculation. It is not a SARS assessment and it is not a replacement for your employer’s payroll calculation.
South Africa income-tax brackets for 2026/27
SARS applies progressive rates. This means that the rate in the right-hand column applies to the relevant portion of taxable income, not automatically to every rand you earn.
| Taxable income | Tax calculation |
|---|---|
| R1 to R245,100 | 18% of taxable income |
| R245,101 to R383,100 | R44,118 + 26% of taxable income above R245,100 |
| R383,101 to R530,200 | R79,998 + 31% of taxable income above R383,100 |
| R530,201 to R695,800 | R125,599 + 36% of taxable income above R530,200 |
| R695,801 to R887,000 | R185,215 + 39% of taxable income above R695,800 |
| R887,001 to R1,878,600 | R259,783 + 41% of taxable income above R887,000 |
| R1,878,601 and above | R666,339 + 45% of taxable income above R1,878,600 |
These are annual rates. A payroll system may produce a slightly different monthly result because SARS’s monthly deduction tables use payroll-period bands and rounding.
Tax rebates and tax thresholds for 2026/27
A rebate reduces the tax calculated under the brackets. The available rebate depends on your age:
| Rebate | Amount | Who it applies to |
|---|---|---|
| Primary rebate | R17,820 | All individual taxpayers who qualify |
| Secondary rebate | R9,765 | Taxpayers aged 65 and older |
| Tertiary rebate | R3,249 | Taxpayers aged 75 and older |
The annual tax thresholds are:
- Under 65: R99,000
- 65 to 74: R153,250
- 75 and older: R171,300
Being below a threshold does not mean that every type of income is automatically free from every tax obligation. Your income type and circumstances still matter.
PAYE calculator for South Africa
Enter your regular gross monthly salary and choose your age group. This calculator annualises the salary, applies the SARS 2026/27 individual tax rates, subtracts the relevant rebates and divides the result by 12. It estimates PAYE only for a simple salary situation.
Enter a salary to see an estimate.
This estimate excludes other payroll items such as UIF, retirement-fund deductions, medical-scheme tax credits, fringe benefits, bonuses, tax directives and multiple income sources.
How the PAYE estimate is calculated
- Multiply gross monthly salary by 12 to get an annual salary estimate.
- Apply the correct SARS tax-bracket formula to that annual amount.
- Subtract the primary rebate, plus the age-related rebates if applicable.
- Divide the result by 12 to get an estimated monthly PAYE figure.
Example: If your gross monthly salary is R30,000 and you are under 65, the annualised salary is R360,000. The calculation falls in the second bracket: R44,118 plus 26% of the amount above R245,100. After the primary rebate, the estimated annual tax is R56,172, or about R4,681 per month before other payroll adjustments.
For a salary of R20,000 per month, the same simplified calculation gives an estimated monthly PAYE figure of about R2,115. SARS’s monthly deduction table can differ slightly because it works with monthly remuneration bands and rounding.
Why your payslip may not match this calculator
Your payslip is based on more than a salary figure. The final PAYE amount may be affected by:
- retirement-fund contributions and other allowable deductions;
- medical-scheme fee tax credits and qualifying medical expenses;
- travel allowances, fringe benefits or an employer-provided vehicle;
- bonuses, commissions or irregular remuneration;
- a tax directive or a second employer;
- the way your employer applies SARS’s monthly deduction tables.
UIF is a separate payroll deduction from PAYE. The calculator above does not subtract UIF or claim to show your complete take-home pay.
Use the official SARS PAYE tables
Employers and payroll professionals should use SARS’s official deduction tables rather than relying on a general online estimate. SARS publishes monthly, fortnightly, weekly and annual tables for the 2027 tax year. The current monthly table is effective from 1 March 2026.
See the SARS individual tax rates and rebates, then open the SARS Tax Deduction Tables page and select the payroll period you need:
Frequently asked questions
Is 2026/27 the same as the SARS 2027 tax year?
Yes. The period from 1 March 2026 to 28 February 2027 is commonly called the 2026/27 tax year. SARS labels it the 2027 tax year.
What is the highest income-tax rate in 2026/27?
The highest marginal rate in the individual table is 45% on taxable income above R1,878,600. It applies only to the portion above that level, not to your entire income.
Does this show my exact take-home pay?
No. It estimates PAYE from a regular gross salary using a simplified annual calculation. Your payslip may include UIF, retirement deductions, medical credits, benefits, allowances or other payroll items.
Is the online PAYE calculator an official SARS calculator?
No. It is a CodeCash estimate based on the published SARS 2026/27 individual rates and rebates. Use your employer’s payroll calculation and the official SARS deduction tables for an exact payroll result.
Sources and update note
This guide was prepared using the SARS individual tax-rate page and the SARS employer tax-deduction-table page, including the linked 2027 monthly and annual PDF tables. SARS source pages and tables can change, so check the official links before making a payroll or tax decision.
Updated: 10 August 2026. Important: This article is general information, not personal tax advice. If your income is complex or you are unsure how a deduction applies, speak to SARS or a suitably qualified tax practitioner.