What is the first tax band for 2026/2027?

18% on taxable income up to R245,100.

What is the primary rebate?

R17,820 for the 2027 year of assessment.

Tax Tips · 6 min

SARS Tax Brackets 2026/2027 — Rates, Rebates, Thresholds

The 2027 year of assessment tables after Budget 2026 — brackets, rebates, and the income level where tax starts.27 September 2026 All articles

2027 year of assessment (1 March 2026 – 28 February 2027)

R1 – R245,100: 18% of taxable income. R245,101 – R383,100: R44,118 + 26% above R245,100. R383,101 – R530,200: R79,998 + 31% above R383,100. R530,201 – R695,800: R125,599 + 36% above R530,200. R695,801 – R887,000: R185,215 + 39% above R695,800. R887,001 – R1,878,600: R259,783 + 41% above R887,000. R1,878,601 and above: R666,339 + 45% above R1,878,600. Source: SARS rates of tax for individuals.

Rebates

Primary (everyone): R17,820. Secondary (65 and older): R9,765. Tertiary (75 and older): R3,249. Rebates reduce tax payable, not taxable income.

Tax thresholds

Under 65: R99,000. Age 65 to under 75: R153,250. Age 75 and older: R171,300. Below the threshold, after the rebate, you owe no normal tax on that income. You may still need to file if SARS requires a return or you have other income types.

Do not mix years

Filing Season 2026 uses 2026-year rates (the year that ended 28 February 2026). These 2027-year figures apply to income earned from 1 March 2026. Using the new first band on last year’s return will not match SARS’s assessment.

Questions

What is the first tax band for 2026/2027?: 18% on taxable income up to R245,100.
What is the primary rebate?: R17,820 for the 2027 year of assessment.

Disclaimer: This is general guidance based on the South African Income Tax Act and published SARS Interpretation Notes as at the 2026/2027 year of assessment (1 March 2026 – 28 February 2027). It is not professional tax advice. Deductibility depends on your facts. Confirm current figures on sars.gov.za before you file.

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