Tax Thresholds 2026 (South Africa): Do I Need to File a Tax Return?

How much do you have to earn before you pay tax in South Africa? See the 2026 tax thresholds by age and find out if you are legally required to file a tax return with SARS.

One of the most common questions we hear is: "I earned some money this year, but it wasn't a lot. Do I actually need to file a tax return?"

The answer depends on two things: your age and your total income.

SARS sets an "income tax threshold" each year. If your total income (or "gross income") for the year is below this amount, you are not required to pay income tax.

What are the Tax Thresholds for the 2026 Tax Year?

(For the tax year 1 March 2025 to 28 February 2026)

The threshold is different for different age groups:

If you are under 65 years old:
- R95,750 per year
If you are 65 to 74 years old:
- R148,217 per year
If you are 75 years or older:
- R165,689 per year

What does this mean?

If you are 30 years old and your total income for the entire year was R80,000, you are below the R95,750 threshold. This means you have no income tax liability.

IMPORTANT: "Below the Threshold" vs. "Must File a Return"

This is where many people get caught.

Just because your income is below the threshold does not automatically mean you don't have to file a return. You may still be required to submit a "nil return" (a return that shows you owe R0) to remain compliant.

However, SARS has provided a set of rules for who must file.

You Are NOT Required to File a Return IF ALL of the Following are True:

Your total gross income for the year was less than R500,000.
Your income only came from one single employer (i.e., you had one IRP5).
You have no other income (e.g., no freelance income, no rental income, no income from another job).
You are not claiming any tax deductions (e.g., medical aid, retirement annuity, home office).

Example:

Janine is 40. She worked for one company and earned a total of R300,000. Her employer deducted PAYE. She has no other income and no deductions to claim.
Result: Janine is NOT required to file a tax return. Her income is below R500,000, from a single source, and she has no other income or claims. SARS will likely just send her an auto-assessment, which will show R0 owed or a small refund.

You MUST File a Tax Return IF ANY of the Following Apply:

Your total gross income from all sources was more than R500,000.
You are a provisional taxpayer (even if your income is low).
You are a director of a company.
You received income from more than one source (e.g., two different jobs, or a job and a freelance gig).
You want to claim any deductions, such as:
- Medical aid expenses
- Retirement annuity contributions
- Home office expenses
- Travel allowance
You received a car allowance or other travel benefit.
You had any capital gains or losses (e.g., from selling shares).
You earned any foreign income.

"Should I File Even If I Don't Have To?"

In many cases, yes.

If your employer deducted PAYE from your salary—even if your total income was low (e.g., R120,000)—you should still file. Why? Because you are very likely due for a tax refund.

By filing your ITR12, you "true up" your account with SARS. This is the only way to get back the money you may have overpaid.

Final Verdict:

Below the threshold (e.g., R95,750)? You don't pay tax.
Earned under R500,000 from one job with no claims? You don't have to file.
Want to claim any deduction or earned any other income? You must file a return.

When in doubt, always file. It keeps your tax record clean and is the only way to claim a refund.

Disclaimer:This article is for informational purposes only and does not constitute financial or tax advice. Tax laws are complex and subject to change. We strongly recommend consulting with a registered tax practitioner to address your specific circumstances. TaxClaw.ai is a tool to assist you in managing your tax obligations and is not a substitute for professional advice.

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TaxClaw's AI model is reviewed by SARS Registered Tax Practitioner PR-0106041.
Tax filings are submitted by SARS Registered Tax Practitioner PR-0092910