Tax calculators, PDF workspace, currency tools and more — all built for South Africa. SARS brackets confirmed unchanged for 2025/26.
South Africa has one of the most developed and transparent tax systems on the African continent, administered by the South African Revenue Service (SARS). The personal income tax structure uses a progressive system with seven brackets, where marginal rates range from 18% on the first R237,100 of taxable income up to 45% on income exceeding R1,817,000, all denominated in the South African Rand (ZAR). Employees also contribute 1% of their remuneration to the Unemployment Insurance Fund (UIF), capped at a monthly ceiling of R17,712, with employers matching this contribution. SARS provides annual tax rebates — the primary rebate of R17,235 applies to all taxpayers, a secondary rebate of R9,444 for those aged 65 and older, and a tertiary rebate of R3,145 for taxpayers 75 and above. Medical tax credits further reduce the tax liability based on the number of dependants claimed. South Africa's tax year runs from 1 March to the end of February, and the 2025/26 year retains the same brackets and medical credits as the prior period. VAT is levied at 15% on most goods and services, with zero-rating on essential food items and exports. Retirement fund contributions are deductible up to 27.5% of the greater of remuneration or taxable income, capped at R350,000 per year. AfroTools provides free, SARS-compliant PAYE calculators, UIF contribution tools, medical tax credit estimators, and comprehensive salary breakdown calculators for South Africa. Every tool is updated for the current 2025/26 tax year and designed to give accurate results for employees, employers, and tax practitioners across the country.
2025/26 brackets unchanged. In the 12 March 2025 Budget Speech, the Minister of Finance confirmed that personal income tax brackets and medical tax credits remain the same as 2024/25. Tax year: 1 March 2025 – 28 February 2026.
Tax calculators, document tools, and more — built specifically for South Africa or available across all 54 African countries.
Official SARS tax brackets, rebates, UIF caps, and medical credits.
| Taxable Income (R) | Tax Payable | Marginal Rate |
|---|---|---|
| R1 – R237,100 | 18% of taxable income | 18% |
| R237,101 – R370,500 | R42,678 + 26% above R237,100 | 26% |
| R370,501 – R512,800 | R77,362 + 31% above R370,500 | 31% |
| R512,801 – R673,000 | R121,475 + 36% above R512,800 | 36% |
| R673,001 – R857,900 | R179,147 + 39% above R673,000 | 39% |
| R857,901 – R1,817,000 | R251,258 + 41% above R857,900 | 41% |
| Above R1,817,000 | R644,489 + 45% above R1,817,000 | 45% |
| Rebate | Who Qualifies | Annual Amount |
|---|---|---|
| Primary rebate | All taxpayers | R17,235 |
| Secondary rebate | Age 65 and older | R9,444 |
| Tertiary rebate | Age 75 and older | R3,145 |
| Component | Details | Rate / Cap |
|---|---|---|
| Employee contribution | 1% of remuneration | 1% |
| Employer contribution | 1% matched | 1% |
| Monthly earnings cap | UIF calculated up to | R17,712/mo |
| Max employee deduction | Capped monthly | R177.12/mo |
| Dependants | Monthly Credit | Annual Credit |
|---|---|---|
| Main member | R364/month | R4,368/year |
| Main + 1 dependant | R728/month | R8,736/year |
| Each additional dependant | +R246/month | +R2,952/year |
Important details for the current SARS tax year.