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South Africa
South Africa Income Tax Calculator 2026
Calculate your South African taxes: SARS Income Tax + UIF (Unemployment Insurance Fund)
ZAR
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~0 EUR
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Effective rate: 0%
0 ZAR
1% (employee share)
0 ZAR
Monthly: 0 ZAR
Income Distribution
Net
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Net Income
0%SARS Taxes
0%UIF
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Total Tax Burden
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Effective total rate: 0%
R 0 - R 237,10018%
R 237,101 - R 370,50026%
R 370,501 - R 512,80031%
R 512,801 - R 673,00036%
R 673,001 - R 857,90039%
R 857,901 - R 1,817,00041%
R 1,817,001+45%
Primary RebateR 17,235
Complete Guide to South African Taxation
South Africa has a progressive tax system administered by the South African Revenue Service (SARS). The tax system operates on a residence-based principle, meaning residents are taxed on their worldwide income while non-residents are taxed only on South African-sourced income. The tax year runs from 1 March to 28/29 February.
SARS Tax Brackets 2026
South African income tax uses a progressive system with seven brackets:
- R 0 - R 237,100: 18% of taxable income
- R 237,101 - R 370,500: R 42,678 + 26% of amount above R 237,100
- R 370,501 - R 512,800: R 77,362 + 31% of amount above R 370,500
- R 512,801 - R 673,000: R 121,475 + 36% of amount above R 512,800
- R 673,001 - R 857,900: R 179,147 + 39% of amount above R 673,000
- R 857,901 - R 1,817,000: R 251,258 + 41% of amount above R 857,900
- Above R 1,817,000: R 644,489 + 45% of amount above R 1,817,000
Tax Rebates
Primary, Secondary and Tertiary Rebates
- Primary Rebate: R 17,235 (available to all taxpayers)
- Secondary Rebate: R 9,444 (for taxpayers 65 years and older)
- Tertiary Rebate: R 3,145 (for taxpayers 75 years and older)
The primary rebate effectively means no tax is payable on the first R 95,750 of annual income.
UIF - Unemployment Insurance Fund (1% employee)
Social Security Contributions
South Africa has a relatively simple social security system compared to many countries.
- Employee contribution: 1% of remuneration
- Employer contribution: 1% of remuneration
- Maximum contribution: Based on maximum earnings ceiling (R 17,712/month)
- Benefits: Unemployment, maternity, adoption, illness, dependant benefits
Skills Development Levy (SDL)
Employer Obligation Only
- Rate: 1% of total remuneration paid to employees
- Paid by: Employers with annual payroll above R 500,000
- Purpose: Fund skills development and training in South Africa
- Note: This is not deducted from employee salaries
Tax Deductions and Benefits
Retirement Fund Contributions
- Contributions to pension, provident, or retirement annuity funds are tax-deductible
- Limit: 27.5% of the greater of remuneration or taxable income
- Annual cap: R 350,000 per tax year
- Employer contributions count towards your limit
Medical Tax Credits
- Main member: R 364 per month
- First dependant: R 364 per month
- Each additional dependant: R 246 per month
- Additional credits available for medical expenses exceeding 7.5% of taxable income
Other Taxes in South Africa
| Tax Type | Rate | Description |
|---|---|---|
| VAT | 15% | Value Added Tax on goods and services |
| Capital Gains Tax | 18% max | 40% of gain included in income (individuals) |
| Dividends Tax | 20% | Withholding tax on dividends |
| Interest Withholding | 15% | On interest paid to non-residents |
| Corporate Tax | 27% | Standard company tax rate |
Tax-Free Savings Account (TFSA)
Tax-Free Investment Option
- Annual contribution limit: R 36,000
- Lifetime contribution limit: R 500,000
- No tax on interest, dividends, or capital gains within the account
- Excess contributions taxed at 40%
France vs South Africa Comparison
| Criteria | France | South Africa |
|---|---|---|
| R 600,000 (~EUR 30,000) gross salary | ~EUR 21,500 net | ~R 456,000 (~EUR 22,800) net |
| Maximum marginal rate | 45% | 45% |
| Social contributions (employee) | ~22% | 1% (UIF only) |
| Tax brackets | 5 brackets | 7 brackets |
| Tax rebate | Basic allowance | R 17,235 primary rebate |
| Tax year | Calendar year | March to February |
| VAT Rate | 20% | 15% |
| Dividend tax | 30% flat | 20% |
Tax Filing and Payment
- Tax year: 1 March to 28/29 February
- Filing deadline (individuals): October/November (varies)
- PAYE: Pay-As-You-Earn deducted monthly by employers
- Provisional tax: Required for self-employed and certain income types
- eFiling: Free online platform for tax returns
- SARS MobiApp: Mobile app for tax services
Special Tax Regimes
Expatriate Exemption (Section 10(1)(o)(ii))
- South African tax residents working abroad may qualify for exemption
- Requirements: 183+ days outside SA in 12 months, 60+ consecutive days outside SA
- Exemption cap: First R 1.25 million of foreign employment income exempt
- Amount above R 1.25 million is taxable in South Africa
South Africa is the largest economy on the African continent. Compare its taxation with other Commonwealth economies and popular destinations.