🇿🇦 South Africa Statutory Tax Guide
South Africa Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by South African Revenue Service (SARS).
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📜 Statutory Authority & Legal Framework
In South Africa, personal income taxation is administered by the South African Revenue Service (SARS) under the authority of Income Tax Act 58 of 1962.
South African progressive income tax brackets from 18% to 45% with annual primary tax rebate and UIF.
📊 2026 Progressive Marginal Tax Brackets
ISO: ZAR| Income Bracket (R) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| R0 – R237,100 (18%) | 18.0% | Tier 1 |
| R237,101 – R370,500 (26%) | 26.0% | Tier 2 |
| R370,501 – R512,800 (31%) | 31.0% | Tier 3 |
| R512,801 – R673,000 (36%) | 36.0% | Tier 4 |
| R673,001 – R857,900 (39%) | 39.0% | Tier 5 |
| R857,901 – R1,817,000 (41%) | 41.0% | Tier 6 |
| Above R1,817,000 (45%) | 45.0% | Tier 7 |
🛡️ Mandatory Social Security & Pension Contributions
UIF
Employee Share: 1.0%
Employer Share: 1.0%
Wage Cap: R 17,712
Frequently Asked Questions: South Africa Taxation
What are the income tax brackets in South Africa? ↓
South Africa operates a progressive tax system administered by South African Revenue Service (SARS) under Income Tax Act 58 of 1962.
What social security or pension contributions apply in South Africa? ↓
Mandatory contributions include: UIF (1.0%).