South African tax information for the 2027 tax year (1 March 2026 to 28 February 2027). This page highlights selected tax developments and business tax information for general guidance. Taxpayers should confirm their own circumstances against current SARS guidance and legislation.
Individual income-tax rates, rebates and thresholds
To avoid publishing the same personal income-tax tables in more than one place, we maintain the 2027 individual tax brackets, rebates and annual tax thresholds on our 2027 Individual Tax Tables page. That page also retains selected historical tables for comparison.
VAT registration threshold
From 1 April 2026, the compulsory VAT registration threshold is R2.3 million in taxable supplies over a 12-month period. The voluntary registration threshold is R120 000 in taxable supplies over a 12-month period. Specific rules and exceptions apply, and existing VAT registrations are not necessarily cancelled automatically when a business falls below a threshold. Businesses should review their circumstances and follow SARS notices and procedures.
Turnover Tax for qualifying micro businesses
For the 2027 tax year, qualifying micro businesses with annual turnover of R2.3 million or less may be eligible for the Turnover Tax regime. The increased turnover limit took effect from 1 April 2026. Eligibility conditions and exclusions apply; the turnover table alone does not determine whether a business qualifies. See the SARS Turnover Tax guidance before relying on the regime.
| Taxable turnover | Tax payable |
|---|---|
| R1 – R600 000 | 0% |
| R600 001 – R950 000 | 1% of amount above R600 000 |
| R950 001 – R1 400 000 | R3 500 + 2% above R950 000 |
| R1 400 001 and above | R12 500 + 3% above R1 400 000 |
Legislation and official SARS resources
- SARS: Individual income-tax rates, rebates and thresholds
- SARS: Turnover Tax rates
- SARS: VAT registration threshold FAQ
- SARS: Amendment Acts and promulgation details
- South African Revenue Service (SARS)
Disclaimer: This information is a general summary and is not tax, legal or financial advice. Tax outcomes depend on the facts and applicable law. SW Accountants (Pty) Ltd recommends obtaining professional advice before making decisions or submitting returns. Information should be checked against the latest legislation, SARS publications and effective dates.