Historical Tax Brackets
Explore how SARS income tax brackets and rates have evolved since 2015. See how tax thresholds, rates, and rebates have changed over time.
Tax Brackets for 2025/2026
| Taxable Income | Rate | Tax on Bracket |
|---|---|---|
| 0 - R262,200 | 18% | R 47 196 |
| R262,201 - R410,600 | 26% | R 38 584 |
| R410,601 - R567,800 | 31% | R 48 732 |
| R567,801 - R746,000 | 36% | R 64 152 |
| R746,001 - R950,000 | 39% | R 79 560 |
| R950,001 - R2,011,200 | 41% | R 435 092 |
| R2,011,201+ | 45% | Variable |
Tax Threshold Evolution
How the upper limits of the first three tax brackets have changed over time.
Top Marginal Tax Rate Over Time
The highest tax rate applied to top earners.
Understanding Tax Brackets
South Africa uses a progressive tax system. Your income is taxed at different rates as it passes through each bracket. For example, only the portion of income in a higher bracket is taxed at that higher rate.
Use our Income Tax Calculator to see exactly how much tax you'll pay.
What are Tax Rebates?
Tax rebates directly reduce the amount of tax you owe (not your taxable income). Everyone gets the primary rebate. If you're 65 or older, you get an additional secondary rebate. At 75+, you also get the tertiary rebate. These rebates mean you don't pay tax until your income exceeds certain thresholds.
Key Changes Over Time
- 2017/2018: Introduction of 45% top marginal rate for income over R1.5 million
- 2020/2021: Significant bracket adjustments to offset inflation
- 2025/2026: Large increases in thresholds and rebates
Tax Threshold for 2025/2026
Thanks to rebates, you don't pay tax until your annual income exceeds:
- Under 65: R106,084
- 65-74: R164,530
- 75+: R183,986
Primary Rebate History
How the primary tax rebate has increased over the years.
| Tax Year | Primary Rebate | Change | % Increase |
|---|---|---|---|
| 2015/2016 | R 13 257 | - | - |
| 2016/2017 | R 13 500 | +R 243 | +1.8% |
| 2017/2018 | R 13 635 | +R 135 | +1.0% |
| 2018/2019 | R 14 067 | +R 432 | +3.2% |
| 2019/2020 | R 14 220 | +R 153 | +1.1% |
| 2020/2021 | R 14 958 | +R 738 | +5.2% |
| 2021/2022 | R 15 714 | +R 756 | +5.1% |
| 2022/2023 | R 16 425 | +R 711 | +4.5% |
| 2023/2024 | R 17 235 | +R 810 | +4.9% |
| 2024/2025 | R 17 235 | - | - |
| 2025/2026 | R 19 095 | +R 1 860 | +10.8% |