2027 tax year: 1 March 2026 to 28 February 2027. This page shows the current South African individual income-tax rates, rebates and annual tax thresholds for the 2027 year of assessment. Historical rates are kept separately for reference.
Individual income-tax rates – 2027
| Taxable income | Tax payable |
|---|---|
| R1 – R245 100 | 18% of taxable income |
| R245 101 – R383 100 | R44 118 + 26% of taxable income above R245 100 |
| R383 101 – R530 200 | R79 998 + 31% of taxable income above R383 100 |
| R530 201 – R695 800 | R125 599 + 36% of taxable income above R530 200 |
| R695 801 – R887 000 | R185 215 + 39% of taxable income above R695 800 |
| R887 001 – 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 |
Tax rebates – 2027
| Rebate | Amount |
|---|---|
| Primary rebate (all qualifying individuals) | R17 820 |
| Secondary rebate (65 and older) | R9 765 |
| Tertiary rebate (75 and older) | R3 249 |
Annual tax thresholds – 2027
| Age | Annual taxable income threshold |
|---|---|
| Under 65 | R99 000 |
| 65 to 74 | R153 250 |
| 75 and older | R171 300 |
The threshold is the level below which an individual is generally not liable for normal tax, subject to the applicable rules. Other tax obligations and filing requirements may still apply.
Other tax information
For older years, see our Historical Tax Tables. For other tax developments, VAT and Turnover Tax information, visit SARS Tax Updates 2026/2027.
Official reference: SARS – Rates of Tax for Individuals.
Disclaimer: This is a general summary for information purposes and is not tax advice. Tax calculations depend on individual circumstances and applicable legislation. Confirm the current position with SARS or a registered tax practitioner before relying on these figures.