2025/2026 SARS Tax Tables

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2025/2026 SARS Individual Tax Brackets (Sole Proprietors)

Taxable Income Rate Max Tax in Bracket
R1 – R237,10018%R42,678
R237,101 – R370,50026%R34,684
R370,501 – R512,80031%R44,113
R512,801 – R673,00036%R57,672
R673,001 – R857,90039%R72,111
R857,901 – R1,817,00041%R393,231
R1,817,001+45%

Primary rebate: R17,235 · Secondary (65+): R9,444 · Tertiary (75+): R3,145 · Tax threshold: R95,750