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Income tax in South Africa 2026
Residents pay on worldwide income across seven bands from 18% to 45%, with the top rate starting at ZAR 1,878,600.
Rebates create the tax-free floor: ZAR 17,820 comes off your bill, so income up to ZAR 99,000 carries no tax if you are under 65.
The tax year runs 1 March to the end of February, so the 2026/27 figures here apply from 1 March 2026.
Employers withhold monthly under pay-as-you-earn (PAYE); the annual assessment refunds or collects any difference.
At a glance
- top rate
- 45% above ZAR 1,878,600
- entry band
- 18% on the first ZAR 245,100
- tax year basis
- 2026/27 year of assessment, 1 March 2026 to 28 February 2027
- filing deadline
- For 2026/27: announced by the revenue service in mid-2027. (The 2026 season, covering the year ended 28 February 2026, ran to 23 October 2026 / 22 January 2027.)
- residency basis
- Worldwide for residents; South African-source only for non-residents
- regime flag
- First ZAR 1.25 million of foreign salary exempt with enough days worked abroad
Rates
Income tax scale 2026/27 (before rebates)
| Taxable income (ZAR) | You pay |
|---|---|
| 0 – 245,100 | 18% of each rand |
| 245,101 – 383,100 | 44,118 plus 26% of the amount above 245,100 |
| 383,101 – 530,200 | 79,998 plus 31% of the amount above 383,100 |
| 530,201 – 695,800 | 125,599 plus 36% of the amount above 530,200 |
| 695,801 – 887,000 | 185,215 plus 39% of the amount above 695,800 |
| 887,001 – 1,878,600 | 259,783 plus 41% of the amount above 887,000 |
| Over 1,878,600 | 666,339 plus 45% of the amount above 1,878,600 |
Marginal rates apply within each band.
Rebates and tax-free thresholds 2026/27
| Age group | Total rebate (ZAR) | No tax below (ZAR) |
|---|---|---|
| Under 65 | 17,820 | 99,000 |
| 65 to 74 | 27,585 (17,820 + 9,765) | 153,250 |
| 75 and over | 30,834 (adds 3,249) | 171,300 |
Marginal rates apply within each band.
Thresholds & allowances
- Interest exemptionZAR 23,800 / 34,500
First ZAR 23,800 of yearly local interest tax-free under 65; ZAR 34,500 from age 65.
- Retirement fund deductionUp to ZAR 350,000 a year
Deduct contributions up to 27.5% of your taxable income or pay (whichever is greater), capped at ZAR 350,000.
- Medical scheme fees creditZAR 376 / 752 / +254 monthly
Off your tax bill each month: 376 for you, 752 for you plus one dependant, 254 for each further dependant.
- Foreign employment income exemptionFirst ZAR 1.25 million
Needs more than 183 days abroad in a 12-month window, including a continuous 60-day stretch.
- Tax-free investment capZAR 46,000 a year
Contribution limit for tax-free accounts, up from ZAR 36,000 before 1 March 2026.
Residency
Residency trigger
You are resident if South Africa is your ordinary home, or under the day-count test: at least 91 days in the current year, at least 91 days in each of the five prior years, and more than 915 days in total across those five years. A treaty tiebreaker to another country overrides both tests.
Non-resident treatment
Non-residents pay only on South African-source income — work physically performed in the country, local rentals and the like — generally at the same scale with the same rebates.
Notes
- Filing season 2026 — covering the prior year, ended 28 February 2026 — opened 1 July 2026 with auto-assessments to 12 July; this file's 2026/27 figures are filed in the 2027 season.
- You become a provisional taxpayer if you earn meaningful income beyond salary — for example over ZAR 30,000 of interest, dividends or rent — and then pay twice in advance and file by 22 January 2027.
- Provisional taxpayers holding assets above ZAR 50 million must list assets and liabilities at market value in the return.
- One withdrawal a year is allowed from the retirement savings pot, taxed at your marginal rate. Lump sums taken at retirement carry a ZAR 550,000 tax-free slice.
- Spouses are taxed separately. For couples married in community of property, investment income is split half and half between them.
FAQ
How much can I earn before paying income tax?
ZAR 99,000 in 2026/27 if you are under 65. The threshold rises to ZAR 153,250 at 65 and ZAR 171,300 at 75, because extra rebates apply.
When is my return due?
For 2026/27 income (year ending 28 February 2027), the revenue service announces deadlines in mid-2027. The 2026 season — covering the year ended 28 February 2026 — ran to 23 October 2026 for employees and 22 January 2027 for provisional taxpayers, with auto-assessments from 1 to 12 July 2026.
Is salary I earn working abroad taxed at home?
The first ZAR 1.25 million is exempt if you spend more than 183 days outside South Africa in 12 months, including 60 consecutive days. Anything above that is taxed normally.
Figures: tax year 2026/27 (March–February), compiled from public sources. Not tax advice.