What is the tax-free threshold for 2025/26?
If your annual income is below these thresholds, you pay zero income tax: R95,750 (under 65), R148,217 (65–74), R165,689 (75+). These are derived from the primary rebate of R17,235 ÷ 18% marginal rate.
What are the SARS tax brackets for 2025/26?
See our Tax Brackets page for the full table. In summary: 18% on the first R237,100; 26% on R237,101–R370,500; 31% on R370,501–R512,800; 36% on R512,801–R673,000; 39% on R673,001–R857,900; 41% on R857,901–R1,817,000; 45% above R1,817,000. These are marginal rates — you only pay the higher rate on income within that bracket.
How much UIF do I pay?
You pay 1% of your gross salary as UIF, and your employer matches this with another 1%. Your contribution is capped at 1% of R17,712 per year (R147.60/month maximum). UIF protects you if you lose your job, go on maternity leave, or become ill. Contractors and freelancers do not pay UIF.
Can I claim my medical aid as a tax deduction?
You cannot deduct medical aid premiums from income, but you get a tax credit which directly reduces your PAYE. For 2025/26: R364/month for the main member and R246/month for each dependant. This applies regardless of what the medical aid actually costs. The credit is more valuable than a deduction for most taxpayers.
How much can I contribute to an RA tax-free?
SARS allows you to deduct up to 27.5% of your taxable income (or remuneration, whichever is higher) in RA contributions, with an annual rand cap of R350,000. On a R50,000/month salary that's R13,750/month — tax-deductible. Use our RA Tax Saving Calculator to see your exact benefit.
What is provisional tax and do I need to pay it?
Provisional tax applies if you earn income that is NOT subject to PAYE — freelance work, rental income, investment income, or business income. If your non-employment income exceeds R30,000 per year, you must register as a provisional taxpayer and make two payments per year (August and February). See our Provisional Tax Calculator.
When will I get my SARS tax refund?
Most auto-assessments are processed within 72 hours and the refund follows quickly thereafter. If SARS requires a manual audit or has selected your return for verification, it can take 3–21 business days. Make sure your banking details are correct in eFiling — this is the most common reason for refund delays.
What happens if I don't submit my tax return?
SARS imposes an administrative penalty for late or non-submission of required returns. The penalty is R250–R16,000 per month depending on your taxable income, for every month the return remains outstanding. SARS can also estimate your liability and issue a default assessment. Always submit on time even if you cannot pay — you can arrange a payment plan after submission.