SARS income tax rates remain the same from 2024 to 2026

Usually the tax threshold increases annually. The tax threshold is the amount a person has to earn before they start paying income tax.

This is done because naturally, as inflation increases, and people’s salaries increase, SARS would offer that bit of lee-way before income tax becomes payable. This helps the lowest income earners to at least still be able to afford the same lifestyle year-on-year (assuming their salary hasn’t increased, except for yearly salary adjustment, and inflation) .

The bad news over the recent past, is that since the 2024 tax year, SARS hasn’t increased this tax threshold. This explainer is given here, so that you are not confused when viewing these tax tables below.

2026 tax year (1 March 2025 – 28 February 2026) – No change since 2024.

2025 tax year (1 March 2024 – 28 February 2025) – No change since 2024.

2024 tax year (1 March 2023 – 29 February 2024),

Taxable income (R)Rates of tax (R)
1 – 237 100 18% of taxable income
237 101 – 370 50042 678 + 26% of taxable income above 237 100
370 501 – 512 80077 362 + 31% of taxable income above 370 500
512 801 – 673 000121 475 + 36% of taxable income above 512 800
673 001 – 857 900179 147 + 39% of taxable income above 673 000
857 901 – 1 817 000251 258 + 41% of taxable income above 857 900
1 817 001 and above644 489 + 45% of taxable income above 1 817 000

2023 tax year (1 March 2022 – 28 February 2023)

23 February 2022 – See the changes from the previous year:

Taxable income (R)Rates of tax (R)
1 – 226 00018% of taxable income
226 001 – 353 10040 680 + 26% of taxable income above 226 000
353 101 – 488 70073 726 + 31% of taxable income above 353 100
488 701– 641 400115 762 + 36% of taxable income above 488 700
641 401 – 817 600170 734 + 39% of taxable income above 641 400
817 601 – 1 731 600239 452  + 41% of taxable income above 817 600
1 731 601 and above614 192 + 45% of taxable income above 1 731 600

2022 tax year (1 March 2021 – 28 February 2022)

See the changes from the previous year:

Taxable income (R)Rates of tax (R)
1 – 216 20018% of taxable income
216 201 – 337 80038 916 + 26% of taxable income above 216 200
337 801 – 467 50070 532 + 31% of taxable income above 337 800
467 501 – 613 600110 739 + 36% of taxable income above 467 500
613 601 – 782 200163 335 + 39% of taxable income above 613 600
782 201 – 1 656 600229 089  + 41% of taxable income above 782 200
1 656 601 and above587 593 + 45% of taxable income above 1 656 600

Tax Rebates

12 March 2025 – No changes:

Tax Rebate    Tax Year
 2025   2024     20232022  
PrimaryR17 235 R17 235   R16 425R15 714
Secondary (65 and older)R9 444R9 444R9 000R8 613
Tertiary (75 and older)R3 145R3 145R2 997R2 871

Tax Thresholds

12 March 2025 – No changes:

           Age                       Tax Year
 202520242023 2022
Under 65R95 750R95 750R91 250R87 300
65 and olderR148 217R148 217R141 250R135 150
75 and olderR165 689R165 689R157 900R151 100