Taxes
South Africa — Tax: Income Tax
For the 2027 tax year (1 March 2026 to 28 February 2027) South African income tax runs from 18% to 45%, with a R99,000 threshold for under-65s and a R17,820 primary rebate.
VerifiedGovernment / official sourceSARS — Rates of tax for individuals 2026/27Last reviewed: 2026-10-23
Why this matters
Relocating to South Africa can result in significant tax implications, and failing to comply with tax regulations can lead to penalties and fines.
Key facts
- The lowest bracket is 18% on income up to R245,100 and the top marginal rate is 45% above R1,878,600, with brackets adjusted 3.4% for inflation.
- The primary rebate is R17,820 (up from R17,235), the secondary rebate for 65 and over R9,765 and the tertiary rebate for 75 and over R3,249.
- The tax threshold is R99,000 for under 65s, R153,250 for ages 65 to 74 and R171,300 for 75 and over.
- Tax deduction tables took effect on 1 March 2026.
Steps
- Register for a Tax Number — Individuals must register for a tax number with SARS before they start earning an income. This can be done online or through a tax consultant.
- Determine Taxable Income — Taxpayers must declare their worldwide income, including income from employment, investments, and other sources. They must also claim deductions and exemptions to which they are entitled.
- Submit Tax Return — Taxpayers must submit their tax return to SARS by the end of February each year, unless an extension is granted.