SA Tax Tools
№M Methodology

The figures, the sources, the working.

Every number our calculators use, with a SARS source. If something looks wrong here, the calculator is wrong — please tell us.

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Reviewed by a registered tax practitioner

Practitioner name and SAIT/SAICA membership number to be inserted on launch. Constants and formulas have been reviewed against the Income Tax Act, Estate Duty Act, and SARS published rates for tax year 2026/27.

We update this page after every Budget Speech and any in-year SARS rate change. The last verification date for each block is shown alongside it.

Capital gains tax

Constants & formula

Last verified: 2026-04-26

Inclusion rate (individuals)
40%
Annual exclusion
R 40 000
Primary residence exclusion (on/after 1 March 2026)
R 3 000 000
Primary residence exclusion (before 1 March 2026)
R 2 000 000

Source: SARS — Capital Gains Tax

Donations tax

Constants & formula

Last verified: 2026-04-26

Annual exemption
R 100 000
Standard rate
20%
Above R30M cumulative (since 1 March 2018)
25%

Source: SARS — Donations Tax

Estate duty

Constants & formula

Last verified: 2026-04-26

Section 4A abatement
R 3 500 000
Maximum portable abatement (combined)
R 7 000 000
Standard rate (first R30M of dutiable amount)
20%
Above R30M dutiable
25%

Source: SARS — Estate Duty

Tax-free savings

Constants

Last verified: 2026-04-26

Annual contribution limit
R 36 000
Lifetime contribution limit
R 500 000
Excess contribution penalty
40%

Source: SARS — Other Taxes (TFSA)

PAYE brackets

2026/27 tables

Used by the provisional and bonus calculators. Last verified: 2026-04-26.

Band Rate Base tax
0 – R 237 100 18%
R 237 101 – R 370 500 26% R 42 678
R 370 501 – R 512 800 31% R 77 362
R 512 801 – R 673 000 36% R 121 475
R 673 001 – R 857 900 39% R 179 147
R 857 901 – R 1 817 000 41% R 251 258
R 1 817 001 + 45% R 644 489
Primary rebate
R 17 235
Secondary rebate (65+)
R 9 444
Tertiary rebate (75+)
R 3 145

Source: SARS — Rates of Tax for Individuals

Disclaimer

Estimates, not advice

These calculators provide estimates only. Always verify with a registered tax practitioner or SARS before making any decision based on the numbers shown.

We are not a registered tax practice, do not provide tax advice, and accept no liability for amounts assessed by SARS that differ from any estimate produced here.