South Africa Income Tax Calculator — SARS Tax Brackets 2025/2026
PAYE (Income Tax)
R 0
UIF
R 0
Medical Credit
R 0
Total Deductions
R 0
Net Annual Income
R 0
Effective Tax Rate
0%
How to Calculate South Africa Income Tax
South Africa's income tax system uses progressive brackets administered by SARS (South African Revenue Service). For the 2025/2026 tax year (March 2025 to February 2026), rates range from 18% to 45% across seven brackets. This calculator accounts for age-based rebates, medical scheme tax credits, and UIF (Unemployment Insurance Fund) contributions to give you an accurate estimate of your take-home pay.
A key feature of the South African system is its rebate structure. All taxpayers receive a primary rebate of R17,235, effectively making the first R95,750 of income tax-free for those under 65. Taxpayers aged 65-74 receive an additional secondary rebate of R9,444, and those 75+ get a further tertiary rebate of R3,145. Medical scheme tax credits provide R364 per month for the main member and first dependent, plus R246 for each additional dependent.
Employees also contribute 1% of remuneration to UIF (capped at R177.12 per month), with employers matching this amount. South Africa taxes residents on worldwide income under a residence-based system, with foreign tax credits available to prevent double taxation. Retirement fund contributions are tax-deductible up to the lesser of R350,000 or 27.5% of taxable income. The tax year runs from 1 March to 28/29 February.
Frequently Asked Questions
What are the SARS tax brackets for 2025/2026?
For the 2025/2026 tax year (1 March 2025 - 28 February 2026), the brackets are: 18% on R1-R237,100; 26% on R237,101-R370,500; 31% on R370,501-R512,800; 36% on R512,801-R673,000; 39% on R673,001-R857,900; 41% on R857,901-R1,817,000; and 45% on income above R1,817,000.
What tax rebates are available in South Africa?
For 2025/2026: Primary rebate is R17,235 (all taxpayers), secondary rebate is R9,444 (age 65+), and tertiary rebate is R3,145 (age 75+). The tax threshold (below which no tax is payable) is R95,750 for those under 65, R148,217 for ages 65-74, and R165,689 for age 75+.
How does UIF (Unemployment Insurance Fund) work?
UIF contributions are 1% of remuneration from both the employee and employer (2% total), up to a maximum remuneration of R17,712 per month (R212,544 per year). The maximum monthly employee contribution is R177.12. UIF provides short-term financial relief for workers who become unemployed, ill, or go on maternity/adoption leave.
What is the medical tax credit in South Africa?
The Medical Scheme Fees Tax Credit for 2025/2026 is R364 per month for the main member, R364 for the first dependent, and R246 for each additional dependent. An additional credit may apply if medical expenses exceed 3 times the medical scheme fees credit. Those over 65 or with a disability receive more generous treatment.