The Budget tax guide 2026 will be published on 25 February 2026 when the Minister of Finance delivers his budget speech – keep an eye on the Budget webpage.
On this page you will see Individuals’ tax table, as well as the Tax Rebates and Tax Thresholds – scroll down. To see tax rates from 2014/5, see the Archive – Tax Rates webpage.
2027 tax year (1 March 2026 – 28 February 2027)
25 February 2026 – See changes:
| Taxable income (R) | Rates of tax (R) |
|---|---|
| 1 – 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 |
2026 tax year (1 March 2025 – 28 February 2026)
12 March 2025 – No changes
2025 tax year (1 March 2024 – 28 February 2025)
21 February 2024 – No changes from last year
2024 tax year (1 March 2023 – 29 February 2024)
22 February 2023 – See changes from last year:
| Taxable income (R) | Rates of tax (R) |
|---|---|
| 1 – 237 100 | 18% of taxable income |
| 237 101 – 370 500 | 42 678 + 26% of taxable income above 237 100 |
| 370 501 – 512 800 | 77 362 + 31% of taxable income above 370 500 |
| 512 801 – 673 000 | 121 475 + 36% of taxable income above 512 800 |
| 673 001 – 857 900 | 179 147 + 39% of taxable income above 673 000 |
| 857 901 – 1 817 000 | 251 258 + 41% of taxable income above 857 900 |
| 1 817 001 and above | 644 489 + 45% of taxable income above 1 817 000 |
2023 tax year (1 March 2022 – 28 February 2023)
23 February 2022 – See the changes from the previous year:
| Taxable income (R) | Rates of tax (R) |
|---|---|
| 1 – 226 000 | 18% of taxable income |
| 226 001 – 353 100 | 40 680 + 26% of taxable income above 226 000 |
| 353 101 – 488 700 | 73 726 + 31% of taxable income above 353 100 |
| 488 701– 641 400 | 115 762 + 36% of taxable income above 488 700 |
| 641 401 – 817 600 | 170 734 + 39% of taxable income above 641 400 |
| 817 601 – 1 731 600 | 239 452 + 41% of taxable income above 817 600 |
| 1 731 601 and above | 614 192 + 45% of taxable income above 1 731 600 |
Tax Rebates
25 February 2026 – See changes:
| Tax Rebate | Â | Â | Â | Â | Â |
|---|---|---|---|---|---|
| Â | 2027 | 2026 | Â Â 2025Â | 2024 | Â Â 2023 |
| Primary | R17 820 | R17 235Â | R17 235Â Â | Â R17 235Â | 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
25 February 2026 – See changes:
|            Age           |  |  Tax Year |  |  |  |
|---|---|---|---|---|---|
| Â | 2027 | 2026 | 2025 | 2024 | 2023Â |
| Under 65 | R99 000 | R95 750 | R95 750 | R95 750 | R91 250 |
| 65 and older | R153 250 | R148 217 | R148 217 | R148 217 | R141 250 |
| 75 and older | R171 300 | R165 689 | R165 689 | R165 689 | R157 900 |
