South African personal income tax is assessed for a year of assessment that runs from 1 March to the last day of February. These notes are general information, not tax advice.
Start from IRP5 and IT3(a) income
Add employment income from IRP5/IT3(a) certificates. Subtract non-taxable amounts, claims against allowances, exemptions, and allowable deductions. Add the taxable portion of capital gains. That total is taxable income (excluding lumpsums taxed on their own tables).
Apply the SARS tables and rebates
SARS taxes that taxable income on the annual tables for the year. Rebates then reduce the tax. For the 2027 year of assessment (1 March 2026 to 28 February 2027) the primary rebate is R17,820 if you are under 65. Secondary and tertiary rebates apply from 65 and 75. The first 2027 bracket is 18% on taxable income up to R245,100.
Example: R100,000 taxable income, under 65, no other credits. Tax at 18% is R18,000. After the R17,820 primary rebate, normal tax is R180 before PAYE already withheld.
Use the calculator for a full return
The South African personal income tax calculator walks the same steps for years 2018 to 2027, including medical scheme credits, retirement limits, travel, lumpsums, and capital gains.
It is not a provisional tax (IRP6) estimator. Step 8 only subtracts provisional tax you have already paid. For first and second IRP6 payments, read how to calculate provisional tax. Need someone to file your personal income tax? The Tax Shop does that work every year.