The Tax Tables 2026 South Africa are out, and nothing has changed since 2023. The same brackets, the same percentages. What has changed, though, is how much this affects you. When brackets stay frozen but salaries rise a little each year, people end up paying more tax without realising it. That is what South Africans are facing again in 2026.
Here is what stands out right away:
• The brackets have not been adjusted since 2023.
• No inflation relief means your salary increase may be swallowed by PAYE.
• SARS continues to use auto-assessments for basic returns.
• Early filing and record-keeping make a big difference.
• Using online tax calculators helps you see your real tax impact.
Tax Tables 2026 South Africa
The 2026 brackets are the same as before. The structure is still progressive: the more you earn, the higher your tax rate.
| Taxable Income (R) | Rates of Tax (R) |
|---|---|
| 1 – 237 100 | 18% of taxable income |
| 237 101 – 370 500 | 42 678 + 26% of taxable income above 237 100 |
| 370 501 – 512 800 | 77 362 + 31% of taxable income above 370 500 |
| 512 801 – 673 000 | 121 475 + 36% of taxable income above 512 800 |
| 673 001 – 857 900 | 179 147 + 39% of taxable income above 673 000 |
| 857 901 – 1 817 000 | 251 258 + 41% of taxable income above 857 900 |
| 1 817 001 and above | 644 489 + 45% of taxable income above 1 817 000 |
Examples
| Taxable Income (R) | Tax Payable (R) |
|---|---|
| 1 – 237 100 | 18% of taxable income |
| 237 101 – 370 500 | 42 678 + 26% of taxable income above 237 100 |
| 370 501 – 512 800 | 77 362 + 31% of taxable income above 370 500 |
| 512 801 – 673 000 | 121 475 + 36% of taxable income above 512 800 |
| 673 001 – 857 900 | 179 147 + 39% of taxable income above 673 000 |
| 857 901 – 1 817 000 | 251 258 + 41% of taxable income above 857 900 |
| 1 817 001 and above | 644 489 + 45% of taxable income above 1 817 000 |
To make it simple, here’s what that looks like in actual money:
| Annual Salary (R) | Approximate Tax Payable (R/year) | Tax per Month (R) |
|---|---|---|
| 120 000 | 21 600 | 1 800 |
| 200 000 | 36 000 | 3 000 |
| 350 000 | 72 000 | 6 000 |
| 500 000 | 116 000 | 9 700 |
| 750 000 | 190 000 | 15 800 |
| 1 000 000 | 310 000 | 25 800 |
| 1 500 000 | 510 000 | 42 500 |
| 2 000 000 | 725 000 | 60 400 |
These are rough estimates before any rebates or deductions (like retirement contributions, medical aid, or donations).
For example:
- Someone earning R200 000 a year pays about R36 000 in tax.
- Someone earning R500 000 pays around R116 000.
- Someone earning R1 million pays roughly R310 000.
- Someone earning R2 million pays close to R725 000.
These rates come from the Income Tax Act and are used by SARS to calculate how much you owe each year. Since the brackets have not shifted, people who got cost-of-living increases are likely to move slightly higher in the scale, which means more tax and less take-home pay.
You can confirm these official figures on the SARS website or use tools from Old Mutual and Sage South Africa to see what your actual amount will be.
How This Affects You
If you are a PAYE earner, your employer adjusts your deductions monthly using these same brackets. The unchanged structure means that while your income may have grown slightly since 2023, your effective tax rate might have gone up. That is called bracket creep. You pay more, even when your buying power has not improved.
For someone earning around R500 000 a year, even a R15 000 salary increase could move you into a higher bracket. The difference might not seem big, but over twelve months it adds up. Middle-income earners feel this the most, especially with rising food, transport, and housing costs.
The unchanged tables also mean that your tax planning needs to be more deliberate. Retirement annuities, medical aid contributions, and tax-free savings accounts remain your best legal ways to reduce your taxable income.
What SARS Will Do in the 2026 Cycle
The next tax season starts in July 2025, covering the 2025/2026 financial year. SARS will again use its auto-assessment system, which automatically fills in your income and deductions from employers, banks, and insurers. If your only income is from a salary, you may not even have to edit anything.
But if you earn extra income from a rental property, freelance work, or overseas clients, you will need to update your details manually. Keep your IRP5, IT3b, and IT3c forms ready. If you run a side business, prepare your income and expense summaries early.
These simple steps make filing faster and help avoid penalties later. Starting in July, SARS will start sending out auto-assessment notifications. Always check them before accepting—sometimes medical aid or investment data comes in late.
Why the Brackets Were Not Updated
Leaving the Tax Tables 2026 South Africa unchanged for three years signals that Treasury is not ready to offer tax relief. The country’s debt levels, limited economic growth, and pressure to fund public services all weigh heavily. Instead of cutting spending or raising official tax rates, the government collects more quietly by keeping the same thresholds while salaries climb.
This strategy increases revenue without introducing new taxes, but it also eats into disposable income. It feels small in monthly payslips, but across millions of workers, it adds up to billions for the state.
How South Africa Compares Globally
In global terms, South Africa’s tax system remains competitive. The top rate of 45% is similar to the United Kingdom and Australia. However, the threshold where it kicks in is lower. In South Africa, the top rate starts at R1.8 million, while in Australia it only applies from about R2.2 million. That means South Africans hit the ceiling sooner.
The difference is that South Africa allows strong deductions for retirement, donations, and medical expenses. These soften the blow slightly for individuals who plan carefully.
What to Do Now
Knowing your position in the Tax Tables 2026 South Africa gives you control. You can plan your contributions to lower your taxable income, adjust your salary expectations, and prepare documents before tax season opens. If you have multiple income sources, use a tax practitioner—it is worth it for accuracy and peace of mind.
Here is a quick summary of the 2026 brackets:
| Bracket | Income Range (R) | Rate |
|---|---|---|
| 1 | 1 – 237 100 | 18% |
| 2 | 237 101 – 370 500 | 26% |
| 3 | 370 501 – 512 800 | 31% |
| 4 | 512 801 – 673 000 | 36% |
| 5 | 673 001 – 857 900 | 39% |
| 6 | 857 901 – 1 817 000 | 41% |
| 7 | 1 817 001 and above | 45% |
Filing Deadlines to Keep in Mind
For the 2025/2026 tax year, SARS has confirmed the same filing schedule used in previous years. If you earn an income in South Africa, these are the dates that matter most. Missing them can lead to automatic penalties, so it helps to plan early.
- Auto-assessments open: 7 July 2025. This applies to taxpayers whose income data is submitted automatically by employers, banks, and medical aids. Check your SMS or eFiling profile when this window opens.
- Deadline for non-provisional taxpayers: 20 October 2025. If you are a regular PAYE earner with no side income, this is your final day to submit.
- Deadline for provisional taxpayers: 31 January 2026. This applies if you earn additional income such as rentals, freelance work, or business profits.
- Provisional tax payments: The first payment is due 31 August 2025, and the second payment is due 31 January 2026.
Filing on time helps you avoid penalties that can reach up to 10% of the tax owed. Submitting early also gives SARS enough time to process refunds faster.
Make sure your IRP5, medical aid certificate, and retirement annuity statements are ready before July. Log into eFiling to confirm your auto-assessment, and update any missing details before accepting it. Whether you handle it yourself or through a tax practitioner, these deadlines keep you on the safe side and save you unnecessary stress later in the year.