The South African annual tax table for 2025/26, how the primary, secondary and tertiary rebates produce the tax thresholds by age, and how PAYE collects the tax during the year.
Primary source: Personal income tax rates and brackets (SARS).
This explainer sets out south african income tax tables and rebates as published by the South African Revenue Service, with the figures preserved under the tax year they apply to. It is written against the primary source rather than summarised from memory, and every material figure links back to the South African Revenue Service publication that carries it.
The rules described here apply to South Africa. Where a rate or threshold has changed, the effective date is stated so the earlier figure can be read alongside the rule that replaced it.