🇿🇦 SOUTH AFRICA • SARS STATUTORY RATES
South African Tax Rates & Brackets 2026/2027
| Corporate Income Tax | 27% for financial years ending on or after 31 March |
|---|---|
| Value Added Tax (VAT) | 15% standard rate (compulsory registration threshold R1,000,000) |
| Skills Development Levy (SDL) | 1% of leviable payroll (applies to payrolls > R500,000 p.a.) |
| Unemployment Insurance Fund (UIF) | 1% employee + 1% employer (capped at threshold) |
| Dividends Withholding Tax | 20% on dividends paid to resident individuals and foreign entities |
PAYE Individual Income Tax Brackets (2026/2027)
Tier 1
18% of taxable income
R0 – R237,100
Tier 2
R42,678 + 26% above R237,100
R237,101 – R370,500
Tier 3
R77,362 + 31% above R370,500
R370,501 – R512,800
Tier 4
R121,475 + 36% above R512,800
R512,801 – R673,000
Tier 5
R179,147 + 39% above R673,000
R673,001 – R857,900
Tier 6
R251,258 + 41% above R857,900
R857,901 – R1,817,000
Tier 7
R644,489 + 45% above R1,817,000
R1,817,001 and above