South African tax education

Current Tax Year

Current Tax Year explained in plain English, with practical context, records to check and reminders to verify current SARS requirements before acting.

Last updated: 17 May 2026

Current tax year tables

Current-year tax tables should be taken from SARS or the official Budget tax guide for that year. Use this page as a guide to the calculation flow, then confirm the figures before relying on them.

What affects the calculation

  • Taxable income after allowed deductions and adjustments.
  • Age-based rebates or thresholds where applicable.
  • PAYE already withheld, provisional payments, credits and other assessment items.

Avoiding mistakes

Do not mix tables from different tax years. When planning or checking payroll, confirm the official SARS table and effective year before relying on the result.

Before you act

  • Check the latest SARS guidance, forms and eFiling messages for the relevant tax year.
  • Keep source documents, calculations and correspondence in one place in case SARS asks for proof.
  • Use a registered tax practitioner for complex, high-value or disputed matters.

Source and disclaimer

This site provides general educational information for South African taxpayers. It is not tax, legal, accounting, or financial advice. Tax rules and SARS processes can change, so verify current requirements with SARS or a qualified professional before acting.

Sources and editorial notes ยท Disclaimer