2026/27 at a glance
| Item | 2026/27 | 2025/26 |
|---|---|---|
| Tax brackets | 18% to 45%, adjusted for inflation | unchanged from 2024/25 |
| Primary rebate | R17,820 | R17,235 |
| Tax threshold (under 65) | R99,000 | R95,750 |
| Medical tax credit (main member) | R376 a month | R364 |
| Retirement fund deduction | 27.5%, max R430,000 | 27.5%, max R350,000 |
| VAT | 15% | 15% |
| UIF | 1% employee + 1% employer, up to R17,712 a month | the same |
Budget 2026 adjusted the brackets, rebates and medical credits for inflation for the first time since 2023/24.
Choose a calculator
- Salary after tax: the income tax and PAYE calculator shows PAYE, UIF and take-home pay.
- Brackets and rebates: the SARS tax tables 2026/27 with worked examples.
- Prices and invoices: the VAT calculator adds or removes 15% VAT.
- Leaving a job or retiring: the severance and lump sum tax calculator.
How these calculators are built
Every number comes from SARS’s published 2027 tax year tables and the Budget 2026 Tax Guide. Tests check that the tax on each official tax threshold equals the matching rebates exactly, that the bracket amounts chain correctly, and the lump-sum tables’ tax-free bands.