Understanding Tax Rebates in South Africa (2026/2027)
Tax rebates are amounts that SARS deducts directly from your calculated tax liability to reduce the amount of income tax you owe. Unlike tax deductions (which reduce your taxable income), rebates are subtracted from the tax itself, providing a direct rand-for-rand reduction in your tax payable.
South Africa has three types of tax rebates: the primary rebate (available to all taxpayers), the secondary rebate (available to taxpayers aged 65 and older), and the tertiary rebate (available to taxpayers aged 75 and older). These rebates create the tax-free thresholds below which no tax is payable.
Frequently Asked Questions
What are the tax rebates for 2026/2027?
Primary: R 17 820,00 (all), Secondary: R 9 765,00 (65+), Tertiary: R 3 249,00 (75+).
What is the tax threshold for 2026/2027?
Under 65: R 99 000,00, 65-74: R 153 250,00, 75+: R 171 300,00.
How do tax rebates work?
Rebates reduce your tax liability directly. If your tax is R30,000 and your total rebate is R17,235, your net tax payable is R12,765.
Do I need to claim tax rebates?
No, they are automatically applied by SARS based on your age at 28 February. Your employer also factors them into monthly PAYE.
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