What are the SARS income tax brackets for 2025/2026?

For 2025/2026: R0–R237,100 at 18%; R237,101–R370,500 at 26%; R370,501–R512,800 at 31%; R512,801–R673,000 at 36%; R673,001–R857,900 at 39%; R857,901–R1,817,000 at 41%; over R1,817,000 at 45%.

What is the primary rebate for the 2025/2026 tax year?

Primary rebate: R17,235. Secondary (65+): R9,444. Tertiary (75+): R3,145 additional.

How do medical aid tax credits reduce my tax?

Medical Aid Tax Credits are deducted directly from tax payable: R364/month for main member, R364 for first dependant, R246 for each additional dependant.

Can I reduce my tax with retirement contributions?

Yes. Contributions to pension, provident, or retirement annuity are deductible up to 27.5% of income, max R350,000/year.

What is the tax threshold — when do I start paying income tax?

Under 65: R95,750/year. Ages 65–74: R148,217. Ages 75+: R165,689.

South African Income Tax Calculator

Calculate your South African income tax for the 2025/2026 SARS tax year. Three calculator tiers: Quick estimate, Extended with scenario comparison, and Professional with all deductions.

⚡ Quick Calculator Get a fast estimate

Annual Gross Income

Age

Medical Aid Dependants

Medical Aid Tax Credits (MTC) reduce your tax payable.

Annual Retirement Contribution

Deductible up to 27.5% of income (max R350,000/year).

Annual Tax Payable

R 54 797

Monthly Tax (PAYE)

R 4 566

Annual Take-Home Pay

R 295 203

Monthly Take-Home Pay

R 24 600

Effective Tax Rate

15.66%

Marginal Tax Rate

26.00%

Primary Rebate

R 17 235

Medical Aid Credits

R 0

Taxable Income

R 350 000

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How to Use the Income Tax Calculator

Enter your annual gross income — this is your total salary before deductions. Select your age group (affects rebates), medical aid dependants (tax credits), and retirement contributions (reduces taxable income). Results update instantly.

Need more detail? The Extended Calculator below compares employed vs freelance scenarios with charts. The Professional Calculator handles every possible SARS deduction.

Need more detail?

📊 Extended Calculator More options, charts, and scenario comparison

Annual Gross Salary

Age Group

Medical Aid Members

Annual RA / Pension Contribution

Monthly Medical Aid Cost

Include UIF?

Total Annual Tax

R 62 086

Monthly Tax

R 5 174

Effective Rate

13.8%

Annual Take-Home

R 343 789

Monthly Take-Home

R 28 649

Effective Tax Rate by Income

Monthly Payslip Breakdown

Item	Amount
Gross Salary	R 37 500
PAYE Tax	- R 5 174
UIF (1%)	- R 2 125
Pension/RA	R -0
Medical Aid	- R 3 500
Net Take-Home Pay	R 26 701

SARS Income Tax Formula (2025/2026)

Taxable Income = Gross Income − Retirement Deduction (max 27.5% or R350k) Gross Tax = Apply bracket rate to taxable income Net Tax = Gross Tax − Primary Rebate (R17,235) − Secondary Rebate if 65+ (R9,444) − Tertiary Rebate if 75+ (R3,145) − Medical Aid Credits (R364/R364/R246 × 12) Net Tax Payable = max(R0, Net Tax)

SARS Tax Brackets 2025/2026

Taxable Income	Rate	Base Amount
R0 – R237,100	18%	—
R237,101 – R370,500	26%	R42,678
R370,501 – R512,800	31%	R77,362
R512,801 – R673,000	36%	R121,475
R673,001 – R857,900	39%	R179,147
R857,901 – R1,817,000	41%	R251,258
R1,817,001+	45%	R644,489

Worked Example

Taxpayer: Age 35, R420,000/year, pension R31,500/year, medical aid (main + 1)

Retirement deduction: R31,500 (within R115,500 limit)

Taxable income: R420,000 − R31,500 = R388,500

Gross tax (bracket 3): R77,362 + 31% × (R388,500 − R370,500) = R82,942

Less primary rebate: R82,942 − R17,235 = R65,707

Less medical credits: R65,707 − (R364 + R364) × 12 = R65,707 − R8,736 = R56,971

Monthly PAYE: R56,971 ÷ 12 = R4,748/month

Monthly take-home: R35,000 − R4,748 = R30,252/month

Need full precision?

🔬 Professional Calculator Complete parameters, sensitivity analysis, and detailed breakdown

Income Sources

Employment Income (Annual)

Other Taxable Income

Rental, interest above exemption, etc.

Two-Pot Withdrawal

Taxed at marginal rate

Capital Gain (Gross)

40% inclusion, R40k exclusion

Personal Details

Age Group

Medical Aid Members

Tax Deductions

Retirement Annuity (RA)

Max 27.5% or R350k

Pension Fund Contribution

Travel Allowance Received

Business KM Travelled

Home Office Deduction

Must meet SARS requirements

Donations (s18A)

Max 10% of taxable income

Out-of-Pocket Medical Expenses

Above medical aid coverage

Net Tax Payable (2025/2026)

R 123 296

Monthly PAYE

R 10 275

Effective Rate

18.97%

Annual Take-Home

R 526 704

Monthly Take-Home

R 43 892

Total Deductions

R 60 000

UIF Monthly

R 177

Tax Bracket Breakdown

Bracket	Taxable	Tax	Cumulative
R0 – R237 100	R 237 100	R 42 678	R 42 678
R237 101 – R370 500	R 133 400	R 34 684	R 77 362
R370 501 – R512 800	R 142 300	R 44 113	R 121 475
R512 801 – R673 000	R 77 200	R 27 792	R 149 267

Deductions & Credits Summary

Item	Amount
Gross Income	R 650 000
Retirement Deduction	- R 60 000
Taxable Income	R 590 000
Gross Tax	R 149 267
Less: Primary Rebate	- R 17 235
Less: Medical Aid Credits	- R 8 736
Net Tax Payable	R 123 296

Tax Sensitivity: ±50% Income Range

Frequently Asked Questions

For 2025/2026: R0–R237,100 at 18%; R237,101–R370,500 at 26% (+R42,678); R370,501–R512,800 at 31% (+R77,362); R512,801–R673,000 at 36% (+R121,475); R673,001–R857,900 at 39% (+R179,147); R857,901–R1,817,000 at 41% (+R251,258); over R1,817,000 at 45% (+R644,489).

The primary rebate is R17,235. Taxpayers aged 65–74 get an additional R9,444 secondary rebate. Those 75+ get a further R3,145 tertiary rebate. Total for 75+: R29,824.

Medical Aid Tax Credits (MTC) are deducted directly from your tax payable — not your taxable income. R364/month for the main member, R364/month for the first dependant, and R246/month for each additional dependant. A family of four receives R14,736/year in credits.

Yes. Contributions to pension funds, provident funds, or retirement annuities are deductible up to 27.5% of the greater of remuneration or taxable income, capped at R350,000/year. This reduces your taxable income — at a 36% marginal rate, a R50,000 RA contribution saves R18,000 in tax.

For 2025/2026: under 65 — R95,750/year (R7,979/month); ages 65–74 — R148,217/year (R12,351/month); ages 75+ — R165,689/year (R13,807/month). Below these thresholds, your rebate fully offsets your tax liability.