Primary rebate
R17,235
Tax threshold (under 65)
R95,750
Med. credit (main member)
R364/mo
RA deduction limit
27.5% / R350k
Income tax brackets — 2025/26
| Taxable income | Tax on lower amount | + Rate on excess |
|---|---|---|
| R0 – R237,100 | R0 | 18% |
| R237,101 – R370,500 | R42,678 | 26% |
| R370,501 – R512,800 | R77,362 | 31% |
| R512,801 – R673,000 | R121,475 | 36% |
| R673,001 – R857,900 | R179,147 | 39% |
| R857,901 – R1,817,000 | R251,258 | 41% |
| R1,817,001 and above | R644,489 | 45% |
Tax rebates — 2025/26
| Rebate | Who qualifies | Annual amount |
|---|---|---|
| Primary rebate | All taxpayers | R17,235 |
| Secondary rebate | Age 65–74 | R9,444 |
| Tertiary rebate | Age 75 and older | R3,145 |
Tax thresholds — 2025/26
| Age group | Annual threshold | Monthly equivalent |
|---|---|---|
| Under 65 | R95,750 | R7,979/mo |
| Age 65–74 | R148,217 | R12,351/mo |
| Age 75 and older | R165,689 | R13,807/mo |
Medical aid tax credits — 2025/26
| Member | Monthly credit | Annual credit |
|---|---|---|
| Main member | R364 | R4,368 |
| First dependant | R246 | R2,952 |
| Each additional dependant | R246 | R2,952 |
| Example: family of 4 | R364 + 3×R246 = R1,102 | R13,224 |
Use the calculator → Enter your salary into our Take-Home Pay Calculator to see exactly which bracket you fall into and how much you actually pay after rebates and credits.
Source: National Treasury — 2025 Budget Speech. Effective 1 March 2025 for the 2025/26 tax year.