Deductions & Allowances in South Africa
Standard deduction (estimated)
For 2026, an estimated standard deduction of R0 is used in this calculator's default estimate.
Key deductions and allowances in South Africa
- Primary rebate — a tax credit that reduces tax payable (larger secondary/tertiary rebates apply at ages 65 and 75)
- Retirement fund contributions, deductible up to 27.5% of income (capped)
- Medical scheme fees tax credit
Other categories worth checking
- Retirement / pension contributions
- Health insurance and medical expenses
- Dependent / family allowances
- Mortgage interest or housing-related relief
- Education expenses
- Charitable donations
- Business expenses (for self-employed filers)
Availability and limits for each category vary significantly by country and change from year to year. Confirm which deductions you're eligible for with South African Revenue Service (SARS) or a local advisor.