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South Africa Personal Income Tax Guide (IIT)

South Africa's Individual Income Tax (IIT) applies progressive rates from 18% to 45% across seven brackets for the 2025/2026 tax year. Tax rebates reduce the effective tax — primary ZAR 17,235, secondary ZAR 9,444 (65+), tertiary ZAR 3,145 (75+). Medical scheme contributions attract tax credits. Filing is annual via SARS e-filing. All amounts in ZAR.

South Africa's Individual Income Tax is administered by the South African Revenue Service (SARS). The tax year runs from 1 March to 28/29 February. Residents are taxed on worldwide income with foreign tax credits available. For related guidance, see our Corporate Tax Guide →, VAT Guide →, and Investment Income Guide →.

IIT Tax Brackets 2025/2026

South Africa uses a progressive seven-bracket system on taxable income (gross income minus deductions and exemptions):

  • 18% — on the first ZAR 237,100 of taxable income
  • 26% — on ZAR 237,101 to ZAR 370,500
  • 31% — on ZAR 370,501 to ZAR 512,800
  • 36% — on ZAR 512,801 to ZAR 673,000
  • 39% — on ZAR 673,001 to ZAR 857,900
  • 41% — on ZAR 857,901 to ZAR 1,817,000
  • 45% — on ZAR 1,817,001 and above

The top marginal rate of 45% applies to taxable income exceeding approximately ZAR 1.82 million. Brackets are adjusted annually for inflation (bracket creep relief).

Tax Rebates

Tax rebates reduce the tax payable directly (after calculating tax on taxable income):

  • Primary rebate: ZAR 17,235 — available to all natural persons.
  • Secondary rebate: ZAR 9,444 — additional for taxpayers aged 65 and older.
  • Tertiary rebate: ZAR 3,145 — additional for taxpayers aged 75 and older.

Rebates effectively increase the tax-free threshold. For taxpayers under 65, the threshold is approximately ZAR 95,750; for 65+ it is ZAR 148,217; for 75+ it is ZAR 165,689.

Medical Tax Credits

  • Medical scheme fees tax credit: ZAR 364 per month for the main member, ZAR 364 for the first dependent, ZAR 246 for each additional dependent.
  • Additional medical expenses tax credit: Qualifying medical expenses not covered by the medical scheme (including amounts paid to doctors, hospitals, medicines) — claimable at 25% of the qualifying amount (33.3% for taxpayers aged 65+ and persons with disabilities).
  • Contributions to a medical scheme are deductible before the additional credit is calculated.

Deductions and Allowances

  • Pension fund contributions: Deductible up to 27.5% of the greater of remuneration or taxable income, capped at ZAR 350,000 per year.
  • Retirement annuity fund contributions: Same limit as pension fund contributions (combined).
  • Travel allowance: If you receive a travel allowance from your employer, you can deduct business travel costs using the SARS prescribed rate per kilometre.
  • Home office expenses: Deductible if you work from home and meet the criteria (dedicated workspace regularly used for work).
  • Donations: Deductible up to 10% of taxable income for donations to approved public benefit organisations (PBOs).

Filing Requirements

  • Tax year: 1 March to 28/29 February. Returns for the 2025/2026 tax year are due by October/November 2026 (specific date announced annually).
  • SARS e-filing: Most taxpayers file electronically via the SARS e-filing portal or the SARS MobiApp. Auto-assessments are issued to qualifying taxpayers.
  • Non-residents: Taxable only on South African-source income (employment services rendered in SA, property located in SA, etc.).
  • Provisional taxpayers: Individuals earning income other than remuneration (e.g., business income, rental income, investment income) must register as provisional taxpayers and file interim returns twice a year.

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