INCOME TAX: INDIVIDUALS AND TRUSTS
Tax rates for the period 1 March 2026 to 28 February 2027
This tax guide provides a synopsis of the most important tax, duty and levy information for 2026/27
| 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 |
Trusts other than special trusts: rate of tax 45%
Rebates
Primary: R17 820
Secondary (Persons 65 and older): R9 765
Tertiary (Persons 75 and older): R3 249
Age
Below age 65: R95 750 (Tax Threshold)
Age 65 to below 75: R148 217 (Tax Threshold)
Age 75 and over: R165 689 (Tax Threshold)