Tax Answers

For the 2026 tax year you generally must file if your gross income was more than R95 750 (under 65), R148 217 (65 to 74) or R165 689 (75 and older).

You do not need to file if your only income was a salary from one employer of no more than R500 000 with PAYE deducted, plus South African interest of up to R23 800 (R34 500 if you are 65 or older). This exception falls away if you received a travel allowance, a company car or other taxable benefit, or income for work outside South Africa.

You must file if you ran a business or freelanced, had capital gains or losses over R40 000, or held foreign assets worth more than R250 000. Not sure? Ask us and we will check for you.

For Filing Season 2026: 23 October 2026 for individuals who are not provisional taxpayers, and 22 January 2027 for provisional taxpayers and trusts. See all dates on our Tax deadlines page.

SARS prepares an assessment for some taxpayers using information from employers, banks, medical schemes and retirement funds (1 to 12 July 2026 this year). If everything is correct and complete, you can accept it.

Check it carefully: it can miss deductions SARS does not know about, such as medical expenses you paid yourself, a home office or business travel. If something is missing or wrong, you can file a return with the correct information. We can review an auto-assessment for you.

South Africa uses tax brackets from 18% to 45%. For 2026/27, the first R245 100 of taxable income is taxed at 18% and income above R1 878 600 at 45%. Everyone then gets a primary rebate of R17 820 (more if you are 65 or older).

Use our income tax calculator for your own figure.

For 2026/27 (1 March 2026 to 28 February 2027): R99 000 if you are under 65, R153 250 if you are 65 to 74, and R171 300 if you are 75 or older.

You get a monthly tax credit for medical scheme contributions. For 2026/27 it is R376 for you, R376 for your first dependant and R254 for each additional dependant.

You may also get an additional credit for medical expenses you paid yourself. How much depends on your age, disability and income.

Yes. Contributions to retirement annuities, pension and provident funds are deductible up to 27.5% of the greater of your remuneration or taxable income. From 1 March 2026 the annual cap is R430 000 (it was R350 000). Contributions above the limit carry over to later years.

To claim business travel against a travel allowance you need a logbook showing each business trip, and your opening and closing odometer readings for the tax year.

If your employer instead reimburses you for actual business kilometres, that reimbursement is tax-free up to R4.95 per km for 2026/27.

The first R23 800 of South African interest a year is exempt if you are under 65, or R34 500 if you are 65 or older. Interest above that is added to your taxable income.

Tax-free savings accounts are separate: from 1 March 2026 you can contribute up to R46 000 a year (R500 000 over your lifetime). Contributions above these limits are taxed at 40%.

For individuals, 40% of your net capital gain is added to your taxable income, after an annual exclusion of R50 000 (2026/27; it was R40 000). The first R3 million of gain on your primary residence is also excluded (it was R2 million). The highest effective rate is 18%.

Try our capital gains tax calculator.

Usually yes if you earn income that is not salary, such as business, freelance or rental income. Companies are always provisional taxpayers.

You are excluded if you have no business income and your taxable income is no more than the tax threshold (R99 000 under 65 for 2026/27), or if your interest, foreign dividends and rental income come to no more than R30 000.

With a February year-end: the first payment by 31 August, the second by the last business day of February, and an optional third (top-up) payment by the last business day of September. Estimate yours with our provisional tax calculator.

The person is treated as having sold their assets at market value on the date of death, which can create capital gains tax. The exclusion in the year of death is R440 000 for 2026/27.

The executor must file a final income tax return up to the date of death, and an estate duty return where it applies. The estate itself may then need its own returns. See our Estate Planning & Deceased Estates service.

Donations tax applies to gifts by South African residents. From 1 March 2026 the first R150 000 you donate each year is exempt (it was R100 000). Above that the rate is 20%, and 25% on donations above R30 million. Donations between spouses are exempt.

Keep your records and supporting documents for five years from the date you submit the return. If SARS is auditing or disputing a return, keep them until that is finished.

This is called a verification. Upload the documents SARS lists on eFiling or the SARS MobiApp before the deadline in the letter. If you miss it, SARS can assess you on the information it has.

Send us the letter and we will gather and submit the documents for you.

Log in to SARS eFiling or the SARS MobiApp and open your statement of account. Refunds are paid into the bank account SARS has verified for you, so keep your banking details up to date.