Individual Tax
Individual Tax | Provisional Tax | Tax Advise
We offer the following services for individuals;
- Completion of individual tax returns
- Completion of provisional returns when due
- Income tax advice
- Tax Extensions
- All other tax administration issues
Frequently Asked Questions
What are the tax rates for individuals?
2027 tax year (1 March 2026 - 28 February 2027)
25 February 2026 – See changes from last year:
| Taxable income (R) | Rates of tax (R) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 1 – 245 100 | 18% of taxable income | |||||||||
| 245 101 – 383 100 | 44 118 + 26% of taxable income above 245 100 | |||||||||
| 383 101 – 530 200 | 79 998 + 31% of taxable income above 383 100 | |||||||||
| 530 201 – 695 800 | 125 599 + 36% of taxable income above 530 200 | |||||||||
| 695 801 – 887 000 | 185 215 + 39% of taxable income above 695 800 | |||||||||
| 887 001 – 1 878 600 | 259 783 + 41% of taxable income above 887 000 | |||||||||
| 1 878 601 and above | 666 339 + 45% of taxable income above 1 878 600 | |||||||||
Tax Rebates
25 February 2026 – See changes from last year:
| Tax Rebate | Tax Year | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2027 | 2026 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | |
| Primary | R17 820 | R17 235 | R17 235 | R17 235 | R16 425 | R15 714 | R14 958 | R14 220 | R14 067 | R13 635 | R13 500 | R13 257 | R12 726 |
| Secondary (65 and older) | R9 765 | R9 444 | R9 444 | R9 444 | R9 000 | R8 613 | R8 199 | R7 794 | R7 713 | R7 479 | R7 407 | R7 407 | R7 110 |
| Tertiary (75 and older) | R3 249 | R3 145 | R3 145 | R3 145 | R2 997 | R2 871 | R2 736 | R2 601 | R2 574 | R2 493 | R2 466 | R2 466 | R2 367 |
Tax Thresholds
25 February 2026 – See changes from last year:
| Age | Tax Year | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2027 | 2026 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | |
| Under 65 | R99 000 | R95 750 | R95 750 | R95 750 | R91 250 | R87 300 | R83 100 | R79 000 | R78 150 | R75 750 | R75 000 | R73 650 | R70 700 |
| 65 and older | R153 250 | R148 217 | R148 217 | R148 217 | R141 250 | R135 150 | R128 650 | R122 300 | R121 000 | R117 300 | R116 150 | R114 800 | R110 200 |
| 75 and older | R171 300 | R165 689 | R165 689 | R165 689 | R157 900 | R151 100 | R143 850 | R136 750 | R135 300 | R131 150 | R129 850 | R128 500 | R123 350 |
What are the interest exemptions?
This interest exemption has remained unchanged for a number of years and for the 2026 tax year is set at R23 800 for individuals under 65 years old, and R34 500 for individuals 65 years and older.
Medical Aid Tax Formula
| 2026/2027 year of assessment (1 March 2026 – 28 February 2027) | 2025/2026 year of assessment (1 March 2025 – 28 February 2026) | 2024/2025 year of assessment (1 March 2024 – 28 February 2025) | 2023/2024 year of assessment (1 March 2023 – 29 February 2024) | 2022/2023 year of assessment (1 March 2022 – 28 February 2023) |
|---|---|---|---|---|
| R376 per month for the taxpayer who paid the medical scheme contributions; or for a dependant who is a member or a dependant of a member of a medical scheme or fund, where the taxpayer him- or herself is not a member of a medical scheme or fund. | R364 per month for the taxpayer who paid the medical scheme contributions; or for a dependant who is a member or a dependant of a member of a medical scheme or fund, where the taxpayer him- or herself is not a member of a medical scheme or fund. | R364 per month for the taxpayer who paid the medical scheme contributions; or for a dependant who is a member or a dependant of a member of a medical scheme or fund, where the taxpayer him- or herself is not a member of a medical scheme or fund. | R364 per month for the taxpayer who paid the medical scheme contributions; or for a dependant who is a member or a dependant of a member of a medical scheme or fund, where the taxpayer him- or herself is not a member of a medical scheme or fund. | R347 per month for the taxpayer who paid the medical scheme contributions; or for a dependant who is a member or a dependant of a member of a medical scheme or fund, where the taxpayer him- or herself is not a member of a medical scheme or fund. |
| R752 per month for the taxpayer and one dependant; or R752 in respect of two dependants where the taxpayer him- or herself is not a member of a medical scheme or fund. | R728 per month for the taxpayer and one dependant; or R728 in respect of two dependants where the taxpayer him- or herself is not a member of a medical scheme or fund. | R728 per month for the taxpayer and one dependant; or R728 in respect of two dependants where the taxpayer him- or herself is not a member of a medical scheme or fund. | R728 per month for the taxpayer and one dependant; or R728 in respect of two dependants where the taxpayer him- or herself is not a member of a medical scheme or fund. | R694 per month for the taxpayer and one dependant; or R694 in respect of two dependants where the taxpayer him- or herself is not a member of a medical scheme or fund. |
| R254 per month for each additional dependant | R246 per month for each additional dependant | R246 per month for each additional dependant | R246 per month for each additional dependant | R234 per month for each additional dependant |
Retirement Fund Tax Deduction
Total contributions to retirement funds (Pension, Provident & RAF) are deductible but limited to 27.5% of the greater of remuneration or taxable income (excluding lump sums), capped at an annual limit of R350 000.
Tax Free Savings Account
There is a limit to how much you can put away in tax-free savings or investments. Your annual contribution may not exceed R36,000 in an annual tax period as defined by SARS and your lifetime contribution may not exceed R500,000.
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011 325 2480
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