Current Tax Rates & Tables

South African tax rates for the 2025/2026 tax year.

Individual Income Tax Brackets

Taxable Income (R) Rate Tax on Base (R)
R0 – R237,100 18% R0
R237,101 – R370,500 26% R42,678
R370,501 – R512,800 31% R77,362
R512,801 – R673,000 36% R121,475
R673,001 – R857,900 39% R179,147
R857,901 – R1,817,000 41% R251,258
R1,817,001 and above 45% R644,489

Key Tax Rates

VAT Rate

15%

Corporate Tax (CIT)

27%

Capital Gains Inclusion (Individual)

40%

Important Thresholds

Tax-Free Thresholds

Under 65

R95,750

65 and over

R148,217

75 and over

R165,689

Other Thresholds

VAT Registration (Compulsory)

R1,000,000

Provisional Tax Threshold

R30,000

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