Income Tax Calculator South Africa (2025/26)
Estimate your South African income tax with current SARS brackets, primary and age rebates, and medical aid credits. Free, private, and in rand.
How income tax works in South Africa
South Africa taxes residents on a progressive scale administered by SARS, with seven brackets that currently top out at 45%. What makes the South African system distinctive is the rebate structure: every taxpayer gets a primary rebate that effectively creates a tax-free threshold, and taxpayers over 65 and over 75 receive additional rebates that raise that threshold further.
Medical aid membership matters more here than in most countries: contributions earn fixed monthly medical scheme fees tax credits for the main member and each dependant — a credit subtracted from tax owed, not a deduction from income, which is why it helps lower earners proportionally more. Retirement annuity and pension contributions are deductible up to 27.5% of income, capped at R350,000 a year — one of the more generous retirement deductions anywhere.
This calculator applies the current SARS brackets, the primary rebate, age rebates, medical scheme fees tax credits, and the retirement deduction cap to estimate your tax for the year of assessment. It models an individual taxpayer; PAYE withholding, provisional tax timing, capital gains, and fringe-benefit valuations beyond a company car are out of scope.
South Africa tax brackets — 2025/26
| Taxable income (ZAR) | Marginal rate |
|---|---|
| R 0 – R 237 100 | 18% |
| R 237 100 – R 370 500 | 26% |
| R 370 500 – R 512 800 | 31% |
| R 512 800 – R 673 000 | 36% |
| R 673 000 – R 857 900 | 39% |
| R 857 900 – R 1 817 000 | 41% |
| Above R 1 817 000 | 45% |
Primary rebate: R 17 235 (subtracted from the tax owed, creating an effective tax-free threshold). Retirement contributions are deductible up to 28% of income, capped at R 350 000 per year. Includes the primary rebate (R17,235) for under-65s. UIF (1%) is separate. Tax year runs 1 March – 28/29 February. Older taxpayers get additional rebates not shown here.
Worked examples
Salary-only estimates under the 2025/26 brackets, computed with the same formula as the calculator below (rebates and credits applied; no other income or deductions).
| Annual salary | Estimated tax | Effective rate | Take-home |
|---|---|---|---|
| R 250 000 | R 28 797 | 1151.9% | R 221 203 |
| R 500 000 | R 100 272 | 2005.4% | R 399 728 |
| R 1 200 000 | R 374 284 | 3119.0% | R 825 716 |
Frequently asked questions
- How much can I earn in South Africa before paying income tax?
- The primary rebate creates an effective tax-free threshold — for under-65s it is the income level at which bracket tax equals the rebate (roughly R95,750 for the 2025 year of assessment). Over-65s and over-75s get secondary and tertiary rebates that raise their thresholds higher. Enter your salary and age in the calculator to see your own position against the current numbers.
- Are medical aid contributions tax deductible in South Africa?
- Not deductible — credited. You receive a fixed medical scheme fees tax credit per month for the main member and each dependant, subtracted directly from the tax you owe. There is also an additional medical expenses credit for qualifying out-of-pocket costs, which this calculator does not model.
- How do retirement annuity contributions reduce my tax?
- Contributions to pension, provident, and retirement annuity funds are deductible up to 27.5% of the greater of remuneration or taxable income, capped at R350,000 per year. At a 36% marginal rate, every R10,000 you contribute within the cap saves R3,600 in tax — the calculator applies the cap automatically.
- Does this calculator handle PAYE or provisional tax?
- It estimates your annual liability under the current brackets — the same number PAYE withholding aims to collect across the year. It does not model PAYE per payslip, provisional tax payment timing, UIF, or SDL. For a payslip-level view, try the Salary & Paycheck calculator.