Income tax and provisional tax (IRP6) calculator 2026/27

Income tax brackets for 2026/27

For the year from 1 March 2026 to 28 February 2027.

Medical scheme fees credit: R376 a month for each of the first two people, R254 for each one after that.

Worked example

Someone under 65 with taxable income of R420,000 for 2026/27, a salary from which R30,000 PAYE is deducted, and a side business:

1. Bracket R383,101 – R530,200: R79,998 + 31% of taxable income above R383,100
2. Amount above R383,100 R420,000 − R383,100 = R36,900
3. Rate on that amount 31% × R36,900 = R11,439
4. Plus the bracket's fixed amount R79,998 + R11,439 = R91,437

1. Less the primary rebateR91,437 − R17,820 = R73,617
2. Less PAYER73,617 − R30,000 = R43,617

Provisional tax: R21,808.50 by 31 August 2026 and R21,808.50 by 26 February 2027.

Questions people ask

What are the income tax brackets for 2026/27?

For the year from 1 March 2026 to 28 February 2027: Up to R245,100: 18% of taxable income; R245,101 – R383,100: R44,118 + 26% of taxable income above R245,100; R383,101 – R530,200: R79,998 + 31% of taxable income above R383,100; R530,201 – R695,800: R125,599 + 36% of taxable income above R530,200; R695,801 – R887,000: R185,215 + 39% of taxable income above R695,800; R887,001 – R1,878,600: R259,783 + 41% of taxable income above R887,000; R1,878,601 and above: R666,339 + 45% of taxable income above R1,878,600. The primary rebate of R17,820 then comes off the tax.

What is the tax threshold for 2026/27?

R99,000 if you're under 65, R153,250 from 65 and R171,300 from 75. Below it the rebate cancels the tax.

When are provisional tax (IRP6) payments due for 2026/27?

The first by 31 August 2026 and the second by 26 February 2027. An optional third, top-up payment can be made by 30 September 2027.

Who has to pay provisional tax?

An individual who earns income other than a salary, such as business profit, rental or interest. You don't if you have no business income and your taxable income is at or below the tax threshold, or your interest, foreign dividends and rental come to R30,000 or less.

Is there a penalty for estimating too low?

Yes. If your taxable income is over R1 million, your second estimate must be at least 80% of it; up to R1 million, at least 90% of it or your basic amount. Otherwise SARS can charge a penalty of 20% of the tax on the shortfall (Fourth Schedule, paragraph 20).