The numbers
The SARS rates and thresholds we compute against, straight out of the engine. Nothing on this
page is typed by hand, so it cannot drift away from what the calculator actually uses.
2027 (Mar 2026 to Feb 2027)
not yet signed off
These figures have not been ticked off against the published SARS tables by a human yet, so
treat them as provisional. Returns computed on an unconfirmed year are stamped draft and
cannot be sent for approval.
What changed from 2026
This is the part most published tax guides are a year behind on.
Retirement fund contribution cap
R350 000
R430 000
↑ R80 000
s11F annual ceiling on deductible contributions
Capital gains annual exclusion
R40 000
R50 000
↑ R10 000
Gain excluded before the inclusion rate is applied
Primary rebate
R17 235
R17 820
↑ R585
Deducted from tax payable, everyone gets it
Tax threshold, under 65
R95 750
R99 000
↑ R3 250
Earn under this and you owe no tax
Medical credit, main member
R364
R376
↑ R12
Per month, s6A
Unchanged from 2026
Interest exemption, under 65
Local interest free of tax
R23 800
Rates of tax, individuals
| Taxable income | Rates of tax |
|---|
|
R0 – R245 100 |
18% of taxable income
|
|
R245 101 – R383 100 |
R44 118 + 26% of the amount above R245 100 |
|
R383 101 – R530 200 |
R79 998 + 31% of the amount above R383 100 |
|
R530 201 – R695 800 |
R125 599 + 36% of the amount above R530 200 |
|
R695 801 – R887 000 |
R185 215 + 39% of the amount above R695 800 |
|
R887 001 – R1 878 600 |
R259 783 + 41% of the amount above R887 000 |
|
R1 878 601 and above
|
R666 339 + 45% of the amount above R1 878 600 |
Three that are routinely got wrong
The retirement deduction has three limits, not two
Section 11F caps the deduction at 27.5%
of the greater of remuneration and taxable income, at R430 000 a year,
and at taxable income itself. That third limb is the one that gets left out, and leaving it out
overstates the deduction for anyone whose contributions run ahead of their income.
A capital gain raises the retirement headroom but not the ceiling
A taxable capital gain is included in the taxable income used for the
27.5% limb and excluded from the
taxable income used for the ceiling limb. Donations behave differently again: the gain does count
towards the 10% section 18A base.
Three limits, two different definitions of the same words.
18% is not the capital gains inclusion rate
SARS publishes 18% for individuals, and it is the maximum effective rate: the
40% inclusion rate
multiplied by the 45% top marginal rate. The inclusion rate is
40%.
Using 18% as an inclusion rate understates the gain for everyone below the top bracket.
Source: rates and thresholds published by SARS for the year shown, and the Budget tax guide.
Figures are reproduced for reference and are not tax advice. Where a year is marked as not yet
signed off, it has not been checked against the published tables by a person.
Numbers are the easy part
Knowing the rates does not find the money. Comparing what SARS holds against what your records prove does. See that comparison run.
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