Carbon Tax. Know your liability before SARS does.
The rate rose to R308 per tonne in 2026. Work out your liability now, and see how verified offsets and efficiency can cut what you owe.
Calculate your liabilityEstimate your liability, and what offsetting it would save
South Africa's carbon tax is calculated on your reported emissions, reduced by the tax-free allowances that apply to your operation, multiplied by the rate for the tax year. Carbon offsets are one of the allowances that reduce what you owe. The panels below work out both sides of that: what you are liable for, and what buying credits against your offset allowance would be worth. It takes about a minute, with no email required.
Estimated tax liability
Set this to the allowances that apply to you other than offsets: the basic allowance, trade exposure, performance and carbon budget. The offset allowance is applied separately in the carbon credit panel, so it is not counted twice. Most South African emitters land between 60 and 95 percent in total.
Estimated liability for 2026
Phase 2 projection
Projected years hold your emissions and allowances constant and follow the published rate path, reaching about R462 per tonne by 2030. Actual rates are confirmed in each February budget.
Estimated carbon credit saving
Uses the emissions and tax year you entered in the liability panel.
Defaults to R260, a working market reference. Adjust it to a price you have been quoted.
The carbon offset allowance is capped at 5, 10 or 15 percent of total emissions depending on how your activity is classified under the offset regulations. If you are unsure which applies to you, use 10 percent for an initial estimate and confirm it before you act on the number.
The 15 percent allowance applies only to emissions related to coal or natural gas combustion.
Net saving from offsetting
Estimated position for 2026: a liability of R 0, reduced by R 0 through offsets, at a credit cost of R 0, leaving an estimated net position of R 0.
Section 12L verified energy-efficiency savings are the other lever that reduces what you owe.
This is an indicative estimate based on published carbon tax rates and a default carbon credit price of R260 per tonne. It is not a tax calculation, not a price quotation and not tax advice. Your actual liability depends on your sector, the allowances you qualify for and your SARS assessment. Carbon credit prices move with the market and with the standard, vintage and project type of the credit.
Rates last reviewed: July 2026.
Turn your tax liability into verified decarbonisation investments
Phase 2 carbon tax rate path to 2030
The published rate rises every year. These are the rates the calculator above uses to project your liability to 2030.
| Tax year | Rate per tonne CO2e |
|---|---|
| 2025 | R 236 |
| 2026Current | R 308 |
| 2027 | R 347 |
| 2028 | R 385 |
| 2029 | R 424 |
| 2030 | R 462 |
Actual rates are confirmed in each February budget.
Carbon tax, in plain terms
The questions South African operators ask first, answered by the rates, thresholds and rules that actually apply.
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