South Africa
Sources and data for South Africa
Every value the calculators use, with its effective dates and a link to the official source.
Income tax rates for individuals (taxable income bands)
- Current value
Table with 7 brackets
R 0 / R 245 100 18% R 245 100 / R 383 100 26% R 383 100 / R 530 200 31% R 530 200 / R 695 800 36% R 695 800 / R 887 000 39% R 887 000 / R 1 878 600 41% R 1 878 600 + 45% - From
- 1 March 2026
- Until
- 28 February 2027
- Checked on
- 14 October 2026
Tax rebates for individuals
- Current value
- Primary rebate R 17 820
- Secondary rebate (65 and older) R 9 765
- Tertiary rebate (75 and older) R 3 249
- From
- 1 March 2026
- Until
- 28 February 2027
- Checked on
- 14 October 2026
Tax thresholds (no tax below this taxable income)
- Current value
- Under 65 R 99 000
- 65 to 74 R 153 250
- 75 and older R 171 300
- From
- 1 March 2026
- Until
- 28 February 2027
- Checked on
- 14 October 2026
Medical scheme fees tax credit (per month)
- Current value
- You (main member) R 376
- First dependant R 376
- Each additional dependant R 254
- From
- 1 March 2026
- Until
- 28 February 2027
- Checked on
- 14 October 2026
Retirement fund contributions: deduction limit (% of remuneration or taxable income)
- Current value
- 27,5%
- From
- 1 March 2026
- Until
- 28 February 2027
- Checked on
- 14 October 2026
Retirement fund contributions: annual deduction cap
- Current value
- R 430 000
- From
- 1 March 2026
- Until
- 28 February 2027
- Checked on
- 14 October 2026
Retirement fund lump sum withdrawal benefits: tax table
- Current value
Table with 4 brackets
R 0 / R 27 500 0% R 27 500 / R 726 000 18% R 726 000 / R 1 089 000 27% R 1 089 000 + 36% - From
- 1 March 2026
- Until
- 28 February 2027
- Checked on
- 14 October 2026
Retirement fund lump sum benefits and severance benefits: tax table
- Current value
Table with 4 brackets
R 0 / R 550 000 0% R 550 000 / R 770 000 18% R 770 000 / R 1 155 000 27% R 1 155 000 + 36% - From
- 1 March 2026
- Until
- 28 February 2027
- Checked on
- 14 October 2026
UIF contribution by the employee
- Current value
- 1%
- From
- 1 June 2021
- Checked on
- 14 October 2026
UIF contribution by the employer
- Current value
- 1%
- From
- 1 June 2021
- Checked on
- 14 October 2026
UIF earnings ceiling per month
- Current value
- R 17 712
- From
- 1 June 2021
- Checked on
- 14 October 2026
Skills Development Levy rate
- Current value
- 1%
- From
- 1 March 2026
- Until
- 28 February 2027
- Checked on
- 14 October 2026
Skills Development Levy: annual payroll below which employers are exempt
- Current value
- R 500 000
- From
- 1 March 2026
- Until
- 28 February 2027
- Checked on
- 14 October 2026
VAT standard rate
- Current value
- 15%
- From
- 1 March 2026
- Source
- SARSValue-Added Tax
- Checked on
- 14 October 2026
National minimum wage per ordinary hour
- Current value
- Most workers R 30,23
- Farm workers R 30,23
- Domestic workers R 30,23
- Expanded Public Works Programme R 16,62
- From
- 1 March 2026
- Checked on
- 14 October 2026
Contract cleaning sector minimum wage per hour (Sectoral Determination 1)
- Current value
- Contract cleaning, Area A (main metros) R 33,27
- Contract cleaning, rest of the country R 30,33
- From
- 1 March 2026
- Checked on
- 14 October 2026
Weeks in a month for wage calculations
- Current value
- 4,33
- From
- 1 March 2026
- Checked on
- 14 October 2026
BCEA earnings threshold (per year)
- Current value
- R 269 900,90
- From
- 1 May 2026
- Checked on
- 14 October 2026
BCEA minimum pay multipliers
- Current value
- Overtime 1,5
- Sunday work 2
- Sunday work for someone who normally works Sundays 1,5
- Public holiday worked 2
- From
- 1 January 2026
- Checked on
- 14 October 2026
Annual leave per 12-month cycle (consecutive days)
- Current value
- 21 days
- From
- 1 January 2026
- Checked on
- 14 October 2026
Days worked for each day of annual leave
- Current value
- 17 days
- From
- 1 January 2026
- Checked on
- 14 October 2026
Paid sick leave per cycle (weeks of normal work)
- Current value
- 6
- From
- 1 January 2026
- Checked on
- 14 October 2026
Length of the sick leave cycle
- Current value
- 36 months
- From
- 1 January 2026
- Checked on
- 14 October 2026
First six months: days worked for each day of sick leave
- Current value
- 26 days
- From
- 1 January 2026
- Checked on
- 14 October 2026
Minimum notice period
- Current value
- Six months or less 1
- More than six months, up to a year 2
- A year or more 4
- Farm or domestic worker, more than six months 4
- From
- 1 January 2026
- Checked on
- 14 October 2026
Severance pay: weeks of pay per completed year of service
- Current value
- 1
- From
- 1 January 2026
- Checked on
- 14 October 2026
Capital gains inclusion rate for individuals
- Current value
- 40%
- From
- 1 March 2026
- Checked on
- 14 October 2026
Capital gains annual exclusion for individuals
- Current value
- R 50 000
- From
- 1 March 2026
- Until
- 28 February 2027
- Checked on
- 14 October 2026
Capital gains exclusion in the year of death
- Current value
- R 440 000
- From
- 1 March 2026
- Until
- 28 February 2027
- Checked on
- 14 October 2026
Capital gains primary residence exclusion
- Current value
- R 3 000 000
- From
- 1 March 2026
- Until
- 28 February 2027
- Checked on
- 14 October 2026
Transfer duty on property
- Current value
Table with 6 brackets
R 0 / R 1 210 000 0% R 1 210 000 / R 1 663 800 3% R 1 663 800 / R 2 329 300 6% 13 614,00 R 2 329 300 / R 2 994 800 8% 53 544,00 R 2 994 800 / R 13 310 000 11% 106 784,00 R 13 310 000 + 13% 1 241 456,00 - From
- 1 April 2025
- Source
- SARSTransfer duty
- Checked on
- 14 October 2026
Estate duty rates on the dutiable amount
- Current value
Table with 2 brackets
R 0 / R 30 000 000 20% R 30 000 000 + 25% - From
- 1 March 2026
- Until
- 28 February 2027
- Checked on
- 14 October 2026
Estate duty basic deduction (abatement)
- Current value
- R 3 500 000
- From
- 1 March 2026
- Until
- 28 February 2027
- Checked on
- 14 October 2026
Donations tax rates on cumulative donations since 1 March 2018
- Current value
Table with 2 brackets
R 0 / R 30 000 000 20% R 30 000 000 + 25% - From
- 1 March 2026
- Until
- 28 February 2027
- Checked on
- 14 October 2026
Donations tax: annual exemption for individuals
- Current value
- R 150 000
- From
- 1 March 2026
- Until
- 28 February 2027
- Checked on
- 14 October 2026
Turnover tax for micro businesses
- Current value
Table with 4 brackets
R 0 / R 600 000 0% R 600 000 / R 950 000 1% R 950 000 / R 1 400 000 2% 3 500,00 R 1 400 000 + 3% 12 500,00 - From
- 1 March 2026
- Until
- 28 February 2027
- Checked on
- 14 October 2026
Company income tax rate
- Current value
- 27%
- From
- 1 April 2026
- Until
- 31 March 2027
- Checked on
- 14 October 2026
Small business corporation tax rates
- Current value
Table with 4 brackets
R 0 / R 99 000 0% R 99 000 / R 365 000 7% R 365 000 / R 550 000 21% R 550 000 + 27% - From
- 1 April 2026
- Until
- 31 March 2027
- Checked on
- 14 October 2026
Values that update automatically
Headline CPI, all urban areas, change over 12 months
- Current value
- 4,5%
- Latest figure
- 1 September 2026
Prime lending rate
- Current value
- 10,75%
- Latest figure
- 12 November 2026
SARB policy rate (repo rate)
- Current value
- 7,25%
- Latest figure
- 12 November 2026