{"id":389,"date":"2023-07-13T11:16:30","date_gmt":"2023-07-13T11:16:30","guid":{"rendered":"https:\/\/swaccountants.co.za\/?page_id=389"},"modified":"2026-11-12T13:26:24","modified_gmt":"2026-11-12T13:26:24","slug":"tax-guides","status":"publish","type":"page","link":"https:\/\/swaccountants.co.za\/index.php\/tax-guides\/","title":{"rendered":"Tax Guides"},"content":{"rendered":"\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t\t
<\/div>\n\t\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Tax Guides & Useful Links<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

2027 tax year (1 March 2026 \u2013 28 February 2027)<\/h2>

25 February 2026 \u2013 See changes:<\/p>
Taxable income (R)<\/th>Rates of tax (R)<\/th><\/tr>
Not exceeding R245\u00a0100<\/td>18% of taxable income<\/td><\/tr>
245 101 \u2013 383 100<\/td>44 118 + 26% of taxable income above 245 100<\/td><\/tr>
383 101 \u2013 530 200<\/td>79 998 + 31% of taxable income above 383 100<\/td><\/tr>
530 201 \u2013 695 800<\/td>125 599 + 36% of taxable income above 530 200<\/td><\/tr>
695 801 \u2013 887 000<\/td>185 215 + 39% of taxable income above 695 800<\/td><\/tr>
887 001 \u2013 1 878 600<\/td>259 783 + 41% of taxable income above 887 000<\/td><\/tr>
1 878 601 and above<\/td>666 339 + 45% of taxable income above 1 878 600<\/td><\/tr><\/tbody><\/table>

\u00a0<\/p>

2026 tax year (1 March 2025 \u2013 28 February 2026)<\/h2>

12 March 2025 \u2013 No changes<\/p>

\u00a0<\/p>

2025 tax year (1 March 2024 \u2013 28 February 2025)<\/h2>

21 February 2024 \u2013 No changes from last year<\/p>

\u00a0<\/p>

2024 tax year (1 March 2023 \u2013 29 February 2024)<\/h2>

22 February 2023 \u2013 See changes from last year:<\/p><\/div><\/div>

Taxable income (R)<\/th>Rates of tax (R)<\/th><\/tr>
Not exceeding 237 100\u00a0<\/td>18% of taxable income<\/td><\/tr>
237 101 \u2013 370 500<\/td>42 678 + 26% of taxable income above 237 100<\/td><\/tr>
370 501 \u2013 512 800<\/td>77 362 + 31% of taxable income above 370 500<\/td><\/tr>
512 801 \u2013 673 000<\/td>121 475 + 36% of taxable income above 512 800<\/td><\/tr>
673 001 \u2013 857 900<\/td>179 147 + 39% of taxable income above 673 000<\/td><\/tr>
857 901 \u2013 1 817 000<\/td>251 258 + 41% of taxable income above 857 900<\/td><\/tr>
1 817 001 and above<\/td>644 489 + 45% of taxable income above 1 817 000<\/td><\/tr><\/tbody><\/table><\/div>

\u00a0<\/p>

2023 tax year (1 March 2022 \u2013 28 February 2023)<\/h2>

23 February 2022 \u2013 See the changes from the previous year:<\/span><\/p>
Taxable income (R)<\/th>Rates of tax (R)<\/th><\/tr>
Not exceeding 226 000<\/td>18% of taxable income<\/td><\/tr>
226 001 \u2013 353 100<\/td>40 680 + 26% of taxable income above 226 000<\/td><\/tr>
353 101 \u2013 488 700<\/td>73 726 + 31% of taxable income above 353 100<\/td><\/tr>
488 701\u2013 641 400<\/td>115 762 + 36% of taxable income above 488 700<\/td><\/tr>
641 401 \u2013 817 600<\/td>170 734 + 39% of taxable income above 641 400<\/td><\/tr>
817 601 \u2013 1 731 600<\/td>239 452\u00a0 + 41% of taxable income above 817 600<\/td><\/tr>
1 731 601 and above<\/td>614 192 + 45% of taxable income above 1 731 600<\/td><\/tr><\/tbody><\/table><\/div>

\u00a0<\/p>

Tax Rebates<\/h2><\/div><\/div>

25 February 2026 \u2013 See changes:<\/span><\/p>
Tax Rebate<\/th>\u00a0<\/th>\u00a0<\/th>\u00a0<\/th>\u00a0<\/th>\u00a0<\/th><\/tr>
\u00a0<\/td>2027<\/strong><\/td>2026<\/strong><\/td>\u00a0 \u00a02025\u00a0<\/strong><\/td>2024<\/strong><\/td>\u00a0 \u00a0 2023<\/strong><\/td><\/tr>
Primary<\/td>R17 820<\/td>R17 235\u00a0<\/td>R17 235\u00a0 \u00a0<\/td>\u00a0R17 235\u00a0<\/td>R16 425<\/td><\/tr>
Secondary (65 and older)<\/td>R9 765<\/td>R9 444<\/td>R9 444<\/td>R9 444<\/td>R9 000<\/td><\/tr>
Tertiary (75 and older)<\/td>R3 249<\/td>R3 145<\/td>R3 145<\/td>R3 145<\/td>R2 997<\/td><\/tr><\/tbody><\/table>

\u00a0<\/p>

Tax Thresholds<\/h2>

25 February 2026 \u2013 See\u00a0changes:<\/span><\/p>
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Age\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/strong><\/th>\u00a0<\/th>\u00a0Tax Year<\/th>\u00a0<\/th>\u00a0<\/th>\u00a0<\/th><\/tr>
\u00a0<\/td>2027<\/strong><\/td>2026<\/strong><\/td>2025<\/strong><\/td>2024<\/strong><\/td>2023\u00a0<\/strong><\/td><\/tr>
Under 65<\/td>R99 000<\/td>R95 750<\/td>R95 750<\/td>R95 750<\/td>R91 250<\/td><\/tr>
65 and older<\/td>R153 250<\/td>R148 217<\/td>R148 217<\/td>R148 217<\/td>R141 250<\/td><\/tr>
75 and older<\/td>R171 300<\/td>R165 689<\/td>R165 689<\/td>R165 689<\/td>R157 900<\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div><\/div><\/div><\/div><\/section><\/div><\/div><\/div><\/div><\/div>

SARS: Request your Tax No: <\/span>https:\/\/tools.sars.gov.za\/SOQS\/?queryType=11<\/a><\/span><\/p><\/div><\/div><\/div><\/div><\/div><\/section><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><\/div><\/div><\/div>

SARS: Submit Supporting Documents:\u00a0<\/span>https:\/\/tools.sars.gov.za\/SOQS\/?queryType=5<\/a><\/span><\/div>

SARS: Tax Compliance Request:\u00a0https:\/\/tools.sars.gov.za\/sarsonlinequery\/tcr01<\/span><\/a><\/p>

SARS: Submit a payment allocation:\u00a0<\/span>https:\/\/tools.sars.gov.za\/SOQS\/?queryType=1<\/a><\/span><\/p>

SARS: Register a Representative:\u00a0<\/span>https:\/\/tools.sars.gov.za\/SOQS\/?queryType=12<\/a><\/span><\/p>

SARS E-filing: How to Register:\u00a0https:\/\/www.youtube.com\/watch?v=6JmWUnoPOXM&list=UU99iTA47ljOpOF12NiDJvvA&index=12<\/a><\/span><\/p>

SARS: Register for E-Filing:\u00a0https:\/\/secure.sarsefiling.co.za\/app\/register<\/a><\/span><\/p>

SARS Client Information System:\u00a0https:\/\/www.sars.gov.za\/client-segments\/client-information-system\/<\/a><\/span><\/p>

SARS: Businesses and Employers:\u00a0https:\/\/www.sars.gov.za\/businesses-and-employers\/<\/a><\/span><\/p>

SARS: Customs and Excise:\u00a0https:\/\/www.sars.gov.za\/customs-and-excise\/<\/a><\/span><\/p>

SARS: Individuals:\u00a0https:\/\/www.sars.gov.za\/individuals\/<\/a><\/span><\/p>

SARS: Dispute Resolution and Judgements:\u00a0https:\/\/www.sars.gov.za\/legal-counsel\/dispute-resolution-judgments\/<\/a><\/span><\/p>

SARS: Tax Administration (TAA):\u00a0https:\/\/www.sars.gov.za\/legal-counsel\/tax-administration\/<\/a><\/span><\/p>

SARS: Access to Information:\u00a0https:\/\/www.sars.gov.za\/legal-counsel\/primary-legislation\/access-to-information\/<\/a><\/span><\/p>

SARS: Promotion of Access to Information Act, 2000 (PAIA):\u00a0https:\/\/www.sars.gov.za\/legal-counsel\/primary-legislation\/promotion-of-access-to-information-act-2000-paia\/<\/a><\/span><\/p>

SARS: Debt Management:\u00a0https:\/\/www.sars.gov.za\/individuals\/what-if-i-do-not-agree\/query-my-debt\/<\/a><\/span><\/p>

SARS: Being Audited or Selected for Verification?:\u00a0https:\/\/www.sars.gov.za\/individuals\/what-if-i-do-not-agree\/being-audited-or-selected-for-verification\/<\/a><\/span><\/p>

SARS: Request for Corrections:\u00a0https:\/\/www.sars.gov.za\/individuals\/what-if-i-do-not-agree\/request-for-corrections\/<\/a><\/span><\/p>

SARS: Objections:\u00a0https:\/\/www.sars.gov.za\/individuals\/what-if-i-do-not-agree\/objections\/<\/a><\/span><\/p>

SARS:\u00a0<\/span>Appeals:\u00a0https:\/\/www.sars.gov.za\/individuals\/what-if-i-do-not-agree\/appeals\/<\/a><\/span><\/p>

SARS: Admin Penalty:\u00a0https:\/\/www.sars.gov.za\/individuals\/what-if-i-do-not-agree\/admin-penalty\/<\/a><\/span><\/p>

SARS: Make an appointment:\u00a0https:\/\/www.sars.gov.za\/contact-us\/make-an-appointment\/<\/a><\/span><\/p>

Contact SARS by E-mail\/Fax or Post:\u00a0https:\/\/www.sars.gov.za\/contact-us\/contact-sars-by-e-mail-fax-or-post\/<\/a><\/span><\/p>

SARS: Important Dates:\u00a0https:\/\/www.sars.gov.za\/important-dates\/<\/a><\/span><\/p>

SARS: Find a Form:\u00a0https:\/\/www.sars.gov.za\/find-a-form\/<\/a><\/span><\/p>

SARS: Find a Tax Rate:\u00a0https:\/\/www.sars.gov.za\/tax-rates\/<\/a><\/span><\/p>

SARS: Individual Tax Season:\u00a0https:\/\/www.sars.gov.za\/types-of-tax\/personal-income-tax\/tax-season\/<\/a><\/span><\/p>

SARS: Browser Guidelines:\u00a0https:\/\/www.sars.gov.za\/individuals\/how-do-i-register-for-tax\/browser-compatibility-guidelines\/<\/a><\/span><\/p>

SARS: Find a Branch:\u00a0https:\/\/www.sars.gov.za\/contact-us\/branch-finder\/<\/a><\/span><\/p>

SARS: Find a Publication:\u00a0https:\/\/www.sars.gov.za\/find-a-publication\/<\/a><\/span><\/p>

SARS: Report a Tax Crime:\u00a0https:\/\/www.sars.gov.za\/targeting-tax-crime\/report-a-tax-crime\/<\/a><\/span><\/p><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Tax Guides & Useful Links 2027 tax year (1 March 2026 \u2013 28 February 2027) 25 February 2026 \u2013 See changes: Taxable income (R) Rates of tax (R) Not exceeding R245\u00a0100 18% of taxable income 245 101 \u2013 383 100 44 118 + 26% of taxable income above 245 100 383 101 \u2013 530 200 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-389","page","type-page","status-publish","hentry"],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t