South African tax and payroll rates, updated for the 2026/2027 tax year (1 March 2026 – 28 February 2027)
| Taxable income | Rate |
|---|---|
| R0 – R245,100 | 18% |
| R245,101 – R383,100 | 26% |
| R383,101 – R530,200 | 31% |
| R530,201 – R695,800 | 36% |
| R695,801 – R887,000 | 39% |
| R887,001 – R1,878,600 | 41% |
| R1,878,601 and above | 45% |
| Rebate | Amount |
|---|---|
| Primary (all taxpayers) | R17,820 |
| Secondary (age 65+) | R9,765 |
| Tertiary (age 75+) | R3,249 |
| Age | No tax payable below |
|---|---|
| Under 65 | R99,000 |
| 65 – 74 | R153,250 |
| 75 and older | R171,300 |
| Item | Detail |
|---|---|
| Standard rate | 15% |
| Compulsory registration threshold | Taxable supplies exceeding R2.3 million in any 12-month period |
| Voluntary registration threshold | Taxable supplies exceeding R120,000 |
| Zero-rated supplies | Certain basic foodstuffs, exports, and other specified goods/services |
| Item | Rate / Amount |
|---|---|
| UIF (employee contribution) | 1% of monthly earnings |
| UIF (employer contribution) | 1% of monthly earnings (matched) |
| UIF monthly earnings ceiling | R17,712 |
| Maximum monthly UIF (employee) | R177.12 |
| Medical scheme fees tax credit — main member | R376/month |
| Medical scheme fees tax credit — first dependant | R376/month |
| Medical scheme fees tax credit — each additional dependant | R254/month |
| Item | Rate |
|---|---|
| Dividends withholding tax | 20% |
| Retirement fund contribution deduction | Up to 27.5% of the greater of remuneration or taxable income, capped at R350,000/year |
| Filing | Typical timing |
|---|---|
| VAT201 (bi-monthly vendors) | Last business day of the month following the VAT period |
| EMP201 (monthly PAYE/UIF/SDL) | 7th of the following month |
| EMP501 (bi-annual employer reconciliation) | May (interim) and October (annual — submission periods vary, confirm current dates with SARS) |
| Provisional tax — first period | End of August (for Feb year-end taxpayers) |
| Provisional tax — second period | End of February |
| Provisional tax — third/top-up period (voluntary) | End of September |
| Company income tax return (ITR14) | Within 12 months of financial year-end |
These tables are a starting point — the real value is in what they mean for your specific numbers.
