Free tools · Income tax tables from the Acts
Income tax 2026: tables, rebates and credits
The year of assessment 1 March 2025 to 28 February 2026, every figure as printed in the Act and cited to its Gazette page.
Work out take-home pay
A regular salary for the whole tax year, no bonus or other income. This does not yet subtract pension or retirement annuity contributions, so your real tax may be lower.
Income tax table, 2026
For the year of assessment 1 March 2025 to 28 February 2026: individuals, deceased and insolvent estates and special trusts, on taxable income.
| Taxable income | Tax |
|---|---|
| Up to R237,100 | 18% |
| R237,101 to R370,500 | R42,678 + 26% of the amount above R237,100 |
| R370,501 to R512,800 | R77,362 + 31% of the amount above R370,500 |
| R512,801 to R673,000 | R121,475 + 36% of the amount above R512,800 |
| R673,001 to R857,900 | R179,147 + 39% of the amount above R673,000 |
| R857,901 to R1,817,000 | R251,258 + 41% of the amount above R857,900 |
| Above R1,817,000 | R644,489 + 45% of the amount above R1,817,000 |
Rebates and thresholds
| Rebate | A year | Where it’s printed |
|---|---|---|
| Primary (everyone) | R17,235 | Act 19 of 2023, s3(1), substituting s6(2)(a) of the Income Tax Act 58 of 1962, Government Gazette 49948, page 4 set from 1 March 2023 |
| Secondary (65 or older) | R9,444 | Act 19 of 2023, s3(1), substituting s6(2)(b) of the Income Tax Act 58 of 1962, Government Gazette 49948, page 4 set from 1 March 2023 |
| Tertiary (75 or older) | R3,145 | Act 19 of 2023, s3(1), substituting s6(2)(c) of the Income Tax Act 58 of 1962, Government Gazette 49948, page 4 set from 1 March 2023 |
- R95,750No tax below this, under 65
- R148,21765 to 74
- R165,68975 or older
Thresholds are our arithmetic, not printed in the Acts: the rebates an age band gets divided by the bottom rate (18%).
Medical scheme fees tax credit
| On the scheme | A month | Where it’s printed |
|---|---|---|
| You alone | R364 | Act 19 of 2023, s4(1), substituting s6A(2)(b) of the Income Tax Act 58 of 1962, Government Gazette 49948, page 6 set from 1 March 2023 |
| You and one dependant, together | R728 | Act 19 of 2023, s4(1), substituting s6A(2)(b) of the Income Tax Act 58 of 1962, Government Gazette 49948, page 6 set from 1 March 2023 |
| Each dependant after that | R246 | Act 19 of 2023, s4(1), substituting s6A(2)(b) of the Income Tax Act 58 of 1962, Government Gazette 49948, page 6 set from 1 March 2023 |
Retirement fund lump sums
Withdrawal (leaving a fund before retirement)
| Lump sum | Tax |
|---|---|
| Up to R27,500 | 0% |
| R27,501 to R726,000 | 18% of the amount above R27,500 |
| R726,001 to R1,089,000 | R125,730 + 27% of the amount above R726,000 |
| Above R1,089,000 | R223,740 + 36% of the amount above R1,089,000 |
Act 3 of 2026, Schedule I, paragraph 9(a), Government Gazette 54446, page 16
Retirement, death or retrenchment
| Lump sum | Tax |
|---|---|
| Up to R550,000 | 0% |
| R550,001 to R770,000 | 18% of the amount above R550,000 |
| R770,001 to R1,155,000 | R39,600 + 27% of the amount above R770,000 |
| Above R1,155,000 | R143,550 + 36% of the amount above R1,155,000 |
Act 3 of 2026, Schedule I, paragraph 9(b), Government Gazette 54446, page 18
Each table taxes the lump sum together with earlier lump sums, as the Act sets out; this page shows the table only.
Every year we hold
- 2026 1 March 2025 to 28 February 2026
- 2025 1 March 2024 to 28 February 2025
- 2024 1 March 2023 to 29 February 2024
- 2023 1 March 2022 to 28 February 2023
- 2022 1 March 2021 to 28 February 2022
- 2021 1 March 2020 to 28 February 2021
- 2020 1 March 2019 to 29 February 2020
- 2019 1 March 2018 to 28 February 2019
- 2018 1 March 2017 to 28 February 2018
- 2017 1 March 2016 to 28 February 2017
- 2016 1 March 2015 to 29 February 2016
- 2015 1 March 2014 to 28 February 2015
- 2014 1 March 2013 to 28 February 2014
Years before 2014 need the Government Printing Works’ back issues; they come as we read them.
Source: the Rates and Monetary Amounts and Amendment of Revenue Laws Acts as published in the Government Gazette, read from the Government Printing Works’ copies. Our calculation from the tables in the Acts as gazetted, not SARS’s. It isn’t tax advice: a payroll may differ for bonuses, other income, fringe benefits or months not worked. Dataset: income tax tables, release 2026-11-13.3.