South Africa Tax Calculator 2026

💰 Income Tax Calculator (PAYE)

Calculate annual personal income tax according to SARS progressive tax tables. Top marginal rate: 45%. Tax year: 1 Mar 2026 – 28 Feb 2027.

Period

Gross Annual Income (R)

Age Group

Medical Aid

Number of Dependants (incl. main member)

Allowable Deductions (R) — e.g. retirement annuity, donations

📌 Common Deductions: Retirement annuity contributions (up to 27.5% of income, max R350,000), medical expenses exceeding 7.5% of taxable income, donations to approved PBOs (up to 10% of taxable income), home office expenses, and travel expenses. Tax thresholds (zero tax after rebates): Under 65 ≈ R95,750; 65–74 ≈ R148,217; 75+ ≈ R165,689.

📊 SARS Income Tax Brackets 2026

Progressive personal income tax rates for natural persons resident in South Africa. Tax year: 1 Mar 2026 – 28 Feb 2027.

Lower Limit (R)	Upper Limit (R)	Fixed (R)	Rate %
1	237,100	0	18%
237,101	370,500	42,678	26%
370,501	512,800	77,358	31%
512,801	673,000	121,471	36%
673,001	857,900	179,143	39%
857,901	1,817,000	251,254	41%
1,817,001	Above	644,485	45%

📌 Formula: Tax = Fixed Amount + Rate × (Taxable Income − Lower Limit). The calculation is cumulative: each bracket only taxes the amount exceeding its lower threshold.

🏢 Tax Rebates & UIF Rates

Item	Amount / Rate	Notes
Primary Rebate (Under 65)	R17,235	All taxpayers
Secondary Rebate (65–74)	R9,444	Additional to primary
Tertiary Rebate (75+)	R3,145	Additional to secondary
UIF — Employee	1%	Capped at R14,826/month salary
UIF — Employer	1%	Same cap as employee
SDL (Skills Development Levy)	1%	Employer only; if payroll > R500,000/yr

🧾 VAT Calculator (Value Added Tax)

Standard rate: 15%. Zero-rated: basic foodstuffs, exports, petrol/diesel levy. Exempt: financial services, residential rent, public transport.

Calculation Type

Amount (excl. VAT)

VAT Rate

📌 Zero-Rated Items: Brown bread, maize meal, rice, dried beans, lentils, pilchards/sardines, milk, fresh fruit and vegetables, eggs, powdered coffee/tea, edible vegetable oil, olives, and certain other basic foodstuffs. Also exports and certain petroleum products.

👥 UIF & SDL Calculator (Social Security)

Calculate Unemployment Insurance Fund (UIF) and Skills Development Levy (SDL) contributions based on monthly salary.

Monthly Gross Salary (R)

Annual Payroll Exceeds R500,000? (for SDL)

📌 UIF Benefits: Unemployment, illness, maternity, adoption, and death benefits. The monthly salary ceiling for UIF is R14,826 — contributions above this amount are not required. SDL funds workplace training via Sector Education and Training Authorities (SETAs).

🍺 Excise Duties Calculator (Sin Tax)

South African excise duties on alcohol, tobacco, fuel, and sugary beverages. Rates per unit as per 2026 Budget.

Product Type

Quantity (Litres)

Base Price per Unit (R) — excl. excise & VAT

Sugar Content (g per 100ml)

Custom Excise Rate (%)

📌 Sin Tax in SA: Excise duties are levied on manufacturers/importers but passed through to consumers. The Health Promotion Levy (sugar tax) applies at R0.29 per gram of sugar above 4g/100ml. Fuel levies include the General Fuel Levy, Road Accident Fund (RAF) levy, and other charges. VAT at 15% is applied on top of the excise-inclusive price.