How it works
This calculator shows your take-home pay for the 2026/27 SARS tax year (1 March 2026 to 28 February 2027) for a South African tax resident employee on a regular salary. All rates come from the South African Revenue Service (SARS) and the 2026 National Budget tax guide.
South African tax brackets 2026/27
- R1 – R245,100: 18% of taxable income
- R245,101 – R383,100: R44,118 plus 26% above R245,100
- R383,101 – R530,200: R79,998 plus 31% above R383,100
- R530,201 – R695,800: R125,599 plus 36% above R530,200
- R695,801 – R887,000: R185,215 plus 39% above R695,800
- R887,001 – R1,878,600: R259,783 plus 41% above R887,000
- Above R1,878,600: R666,339 plus 45% above R1,878,600
Rebates, UIF and deductions
- Rebates are subtracted from your tax: R17,820 (primary, everyone), plus R9,765 (secondary, age 65 and over), plus R3,249 (tertiary, age 75 and over). This makes the tax-free threshold R99,000 under 65, R153,250 at 65 to 74 and R171,300 at 75 or older.
- UIF: you pay 1% of your pay up to a ceiling of R17,712 a month (R212,544 a year), so the maximum is R177.12 a month, or R2,125.44 a year. Your employer pays a further 1%.
- Retirement contributions to a pension, provident or retirement annuity fund are deductible up to 27.5% of your income, limited to R430,000 a year.
- Medical scheme fees tax credit: R376 a month for each of the first two people on your scheme, and R254 a month for each additional dependant.
Worked example: R360,000 salary
Tax = R44,118 + 26% × (R360,000 − R245,100) = R73,992, less the primary rebate R17,820 = R56,172
- UIF: 1% up to the ceiling = R2,125.44
- Take-home pay: R360,000 − R56,172 − R2,125.44 = R301,702.56 a year, about R25,142 a month
- With a medical scheme for you and one dependant, the credit is R9,024 a year, so PAYE falls to R47,148 and net pay rises to R310,726.56 (before your medical premium)
- Putting 15% of salary into a retirement annuity (R54,000) with the same medical scheme cuts PAYE to R33,108
What this calculator leaves out
It covers a standard annual salary with no bonus, no travel or other allowances, no fringe benefits, no employer-paid medical or retirement contributions as taxable benefits, no additional medical expenses tax credit and no disability credits. The Skills Development Levy is paid by the employer and is not shown. The retirement deduction is worked out as a percentage of gross pay. Your payslip tax can differ because employers spread tax over the year using the SARS tax deduction tables, and your final liability is set when SARS assesses your return.