PAYE & Income Tax Calculator South Africa 2026/27
This free PAYE and income tax calculator shows your monthly PAYE, UIF and take-home pay using SARS’s 2026/27 tax tables. Add a bonus or travel allowance under “More options”.
This is how much less tax you’d owe on assessment once SARS allows the RA deduction. It’s not a refund promise: you only get money back if the PAYE deducted during the year is more than your final tax, after everything else on your return.
Estimate for a salaried employee for a full tax year. Bonus PAYE uses the employer method for annual payments: tax on your annual pay plus the bonus, minus tax on your annual pay alone. A private RA tax saving is not the same as a refund: any refund depends on your full assessment. Travel allowance tax is finalised on assessment using your logbook. A company car, other fringe benefits and other income aren’t included.
What Does This PAYE and Income Tax Calculator Work Out?
It shows your monthly take-home pay after PAYE, UIF and retirement contributions, plus your annual income tax, taxable income, marginal rate and effective rate, on SARS’s figures for the tax year you choose (2026/27 or 2025/26).
This PAYE and income tax calculator, sometimes called a salary tax calculator, is built for salaried employees. You enter what you earn before tax, either per month or per year, and it does the same sum your employer’s payroll does: annualise, deduct, apply the tax table, then subtract rebates and credits.
Each input changes the result in a specific way:
- Gross salary: your taxable cash pay before any deductions, from your payslip (not your bank deposit): basic salary plus any regular overtime or other taxable cash pay. Leave out a travel allowance, a bonus and an employer pension contribution; they have their own fields.
- Age: people aged 65 and 75 or older on 28 February 2027 get extra rebates, so they pay less tax on the same salary.
- Retirement contributions: pension, provident or retirement annuity payments made through payroll lower your taxable income.
- Medical aid members: each member on your medical scheme gives you a fixed monthly tax credit.
- UIF: the 1% Unemployment Insurance Fund deduction, which most employees pay.
- Tax year: 2026/27 uses this year’s tables; 2025/26 lets you check last year’s payslips or your ITR12 for the year that ended on 28 February 2026.
- More options: add an annual bonus to see the PAYE on it, a travel allowance, your employer’s retirement fund contribution, or a retirement annuity you pay privately to see the estimated tax saving on assessment. A tax saving isn’t the same as a refund: whether SARS pays you back depends on your full assessment.
Two figures help you compare. Your marginal rate is the rate on your next rand of income, which matters for bonuses and raises. Your effective rate here is your annual tax (excluding the bonus) divided by your gross pay, meaning salary plus any travel allowance, before deductions. Your employer’s retirement contribution is left out of gross pay because it isn’t paid to you in cash, even though it’s a taxable fringe benefit. The rate shows what share of the pay you actually receive goes to SARS. For most people the effective rate is far lower than the marginal rate.
How Is PAYE Calculated on Your Salary Per Month?
Your employer turns your monthly pay into an annual figure, takes off allowable retirement contributions, applies the SARS tax table, subtracts your age rebate and medical credits, then divides by 12. That monthly amount is your PAYE.
Here’s how to calculate tax on your salary, step by step. The same method works whether you use this PAYE calculator or do it by hand. PAYE (Pay As You Earn) is income tax that your employer deducts from each payslip and pays to SARS on your behalf. It’s meant to collect roughly your full year’s tax in twelve instalments, so that your tax return at the end of the year balances out.
- Annualise your salary. A monthly salary of R30,000 becomes R360,000 a year.
- Deduct retirement contributions. Up to 27.5% of your income, capped at R430,000 a year, comes off before tax.
- Apply the tax table. Find your bracket and work out the tax on your taxable income.
- Subtract your rebate. R17,820 for everyone, plus more if you’re 65 or 75 or older.
- Subtract medical scheme credits. R376 a month for each of the first two members, R254 for each extra dependant.
- Divide by 12. The result is your monthly PAYE.
Worked example: R30,000 a month
In practice, the rebate is the step people forget. It’s a flat amount off your tax, not off your income, which is why someone under 65 pays no tax at all until they earn more than R99,000 a year.
What Are the SARS Tax Brackets for 2026/27?
There are seven brackets for the 2026/27 tax year, from 18% on the first R245,100 of taxable income up to 45% on income above R1,878,600. The brackets were raised by about 3.4% for inflation.
| Taxable income (R) | Rate of tax |
|---|---|
| 0 to 245,100 | 18% of taxable income |
| 245,101 to 383,100 | R44,118 + 26% of the amount above R245,100 |
| 383,101 to 530,200 | R79,998 + 31% of the amount above R383,100 |
| 530,201 to 695,800 | R125,599 + 36% of the amount above R530,200 |
| 695,801 to 887,000 | R185,215 + 39% of the amount above R695,800 |
| 887,001 to 1,878,600 | R259,783 + 41% of the amount above R887,000 |
| 1,878,601 and above | R666,339 + 45% of the amount above R1,878,600 |
These are the figures SARS publishes on its rates of tax for individuals page for the 2027 tax year, which runs from 1 March 2026 to 28 February 2027. A higher bracket only taxes the part of your income inside it. A raise that moves you into the 31% bracket doesn’t make your whole salary taxed at 31%.
For a full breakdown of each bracket with examples, see our guide to tax brackets in South Africa for 2026/27.
How Much Less Tax Do You Pay in 2026/27 Than in 2025/26?
Every bracket, rebate and medical credit went up for 2026/27, the first inflation adjustment since 2023/24. On the same salary, monthly PAYE is lower than it was in 2025/26.
Budget 2026 raised the brackets by about 3.4%, the primary rebate from R17,235 to R17,820, the medical credit from R364 to R376 a month, and the retirement deduction cap from R350,000 to R430,000. If your salary didn’t change, your take-home pay should have gone up slightly from March 2026.
| Salary / month | PAYE 2025/26 | PAYE 2026/27 | Saving / month | Saving / year |
|---|---|---|---|---|
| R15,000 | R1,263.75 | R1,215.00 | R48.75 | R585 |
| R20,000 | R2,183.08 | R2,115.00 | R68.08 | R817 |
| R30,000 | R4,783.08 | R4,681.00 | R102.08 | R1,225 |
| R50,000 | R11,302.67 | R11,075.58 | R227.08 | R2,725 |
| R75,000 | R20,940.33 | R20,607.75 | R332.58 | R3,991 |
Figures are for someone under 65 with no retirement fund or medical aid. In practice, the saving is bigger if your salary rose in line with inflation, because without the adjustment more of the increase would have been pushed into a higher bracket. To check last year’s figures, switch the tax year in the calculator to 2025/26.
What Are the Tax Rebates and Tax-Free Thresholds for 2026/27?
Everyone gets a primary rebate of R17,820. People 65 or older get a further R9,765, and people 75 or older a further R3,249. These rebates set the tax-free thresholds of R99,000, R153,250 and R171,300.
| Age on 28 Feb 2027 | Total rebate | Tax-free threshold (year) | Per month |
|---|---|---|---|
| Under 65 | R17,820 | R99,000 | R8,250 |
| 65 to 74 | R27,585 | R153,250 | R12,771 |
| 75 and older | R30,834 | R171,300 | R14,275 |
The threshold is simply the rebate divided by the 18% starting rate. At R99,000 a year, the tax of R17,820 is exactly cancelled by the R17,820 rebate. Above that, you start paying tax.
Age is measured on the last day of the tax year, 28 February 2027. If you turn 65 at any point during the 2026/27 tax year, you get the secondary rebate for the whole year. On a R30,000 monthly salary, being 65 to 74 cuts PAYE from R4,681.00 to R3,867.25 a month.
How Do Medical Aid Tax Credits Reduce Your PAYE?
The medical scheme fees tax credit is R376 a month for each of the first two people on your medical aid and R254 a month for each additional dependant. It comes straight off your tax, not off your income.
Because it’s a credit rather than a deduction, it’s worth the same to everyone, whatever their tax bracket. A main member with one dependant gets R752 a month off their PAYE (R9,024 a year). A family of four gets R376 + R376 + R254 + R254 = R1,260 a month.
On a R30,000 salary with two medical aid members, PAYE drops from R4,681.00 to R3,929.00 a month. The credit can reduce your tax to zero but not below it, so very low earners don’t get a refund from it.
If you’re 65 or older, or you or a family member has a disability, you may also claim an additional medical expenses tax credit for out-of-pocket costs on your tax return. That isn’t part of monthly PAYE, so it isn’t in this calculator. Our guide to the medical aid tax credit explains both credits in detail.
How Do Retirement Contributions Lower Your Tax?
Contributions to a pension, provident or retirement annuity fund are deducted from your income before tax, up to 27.5% of the higher of your remuneration or taxable income, capped at R430,000 a year from 2026/27 (R350,000 in 2025/26), and never more than your taxable income.
Unlike the medical credit, a retirement deduction saves you tax at your marginal rate. The higher your bracket, the bigger the saving on each rand you contribute.
So R3,000 a month into a retirement annuity effectively costs this person R2,220.00, because SARS gives back R780.00 in lower tax.
A common mistake is expecting a retirement annuity you pay from your own bank account to lower your PAYE. It won’t, because your employer doesn’t know about it. You claim it on your ITR12 using the IT3(f) certificate from the fund. The tax saving reduces your assessed tax; whether that becomes a refund depends on everything else on your return. Contributions above the limit carry forward to the next tax year.
Tips to lower your PAYE legally
- Contribute through payroll: retirement fund or RA contributions deducted by your employer lower your PAYE straight away.
- Tell payroll about your medical aid: the medical scheme fees tax credit only reduces PAYE if your employer knows you’re a member.
- Keep a travel logbook: if you get a travel allowance, a logbook lets SARS tax only the private part when you file.
How Much UIF Is Deducted From Your Salary?
You pay 1% of your salary to the Unemployment Insurance Fund and your employer pays another 1%. Contributions stop at an earnings ceiling of R17,712 a month, so the most you’ll pay is R177.12 a month.
UIF gives you income if you lose your job, take maternity leave or can’t work through illness. It isn’t income tax, but it comes off your payslip in the same way, which is why the PAYE calculator includes it in your take-home pay. UIF is worked out on your remuneration, which includes the taxable part of a travel allowance and any bonus in the month it’s paid, but excludes commission. The monthly cap still applies, so a bonus only adds UIF if your normal pay is below R17,712.
According to SARS’s UIF page, the ceiling has been R17,712 a month (R212,544 a year) since 1 June 2021. If you earn R10,000 a month, you pay R100. If you earn R17,712 or more, you pay the maximum R177.12. To see what UIF pays out if you lose your job, use our UIF calculator.
Some people don’t contribute at all, including employees who work fewer than 24 hours a month for that employer, and national or provincial government employees. If that’s you, set “Deduct UIF?” to “No”.
How Much Tax Do I Pay on My Salary? Take-Home Pay for 2026/27
The table shows monthly PAYE, UIF and take-home pay for common salaries, for someone under 65 with no retirement fund or medical aid. Use the calculator above for your own figures.
| Gross salary / month | PAYE | UIF | Take-home pay | Effective rate |
|---|---|---|---|---|
| R10,000 | R315.00 | R100.00 | R9,585.00 | 3.1% |
| R15,000 | R1,215.00 | R150.00 | R13,635.00 | 8.1% |
| R20,000 | R2,115.00 | R177.12 | R17,707.88 | 10.6% |
| R25,000 | R3,381.00 | R177.12 | R21,441.88 | 13.5% |
| R30,000 | R4,681.00 | R177.12 | R25,141.88 | 15.6% |
| R40,000 | R7,684.75 | R177.12 | R32,138.13 | 19.2% |
| R50,000 | R11,075.58 | R177.12 | R38,747.30 | 22.2% |
| R75,000 | R20,607.75 | R177.12 | R54,215.13 | 27.5% |
| R100,000 | R30,857.75 | R177.12 | R68,965.13 | 30.9% |
Two things stand out. Someone earning R10,000 a month pays very little tax, because most of their income is covered by the rebate. And the effective rate climbs slowly: even at R100,000 a month, SARS takes about a third of gross pay, not 41% or 45%.
If you’re 65 or older, or you have medical aid or a retirement fund, your PAYE will be lower than the table shows. Enter your own details in the PAYE calculator at the top of the page for an exact estimate.
How Is a Bonus or 13th Cheque Taxed?
Your employer calculates tax on your normal annual pay plus the bonus, then subtracts the tax on your normal pay alone. The difference is the PAYE on the bonus, deducted in full in the month it’s paid. Each part of the bonus is taxed at the rate of the bracket it falls into.
This is why a bonus month can feel heavily taxed. On 2026/27 rates, take someone on R30,000 a month who gets a R30,000 bonus. Tax on R390,000 is R82,137. Tax on R360,000 is R73,992. The PAYE on the bonus is the difference, R8,145, or about 27% of the bonus, because part of it falls into the 31% bracket.
To check your own bonus, open “More options” in the calculator above and enter the bonus amount. It shows the gross bonus, the estimated PAYE and UIF on it, and what you’ll actually receive. It isn’t an extra tax. It’s the same amount you’d pay if the bonus had been spread over twelve months. If your employer gets the annual figure slightly wrong, it’s corrected when SARS assesses your tax return.
For a month-by-month breakdown, use our bonus tax calculator.
One way to reduce the tax on a bonus is to put part of it into a retirement annuity through payroll, if your employer allows it, because that lowers your taxable income in the same month.
What to Do If Your Payslip PAYE Differs From This Calculator
The calculator assumes the same salary every month for a full tax year, with no other income. It includes a fixed travel allowance and an employer retirement contribution if you add them, but not a company car or other fringe benefits. Payroll can differ when your pay, benefits or employment dates change.
- Travel allowance or company car: 80% of a travel allowance is usually taxed through PAYE (20% if at least 80% of your travel is for business). The calculator handles this under “More options”. Your final tax on the allowance depends on your logbook (see our SARS travel allowance guide), and a company car is a separate taxable fringe benefit.
- Other fringe benefits: housing, low-interest loans and some insurance paid by your employer are added to your taxable pay.
- Starting or leaving mid-year: payroll may annualise over fewer months, so PAYE can look higher or lower until your tax return evens it out.
- Retirement annuity outside payroll: your PAYE won’t reflect it; you claim it on assessment, and the calculator shows it as an estimated tax saving.
- Two employers or side income: each employer taxes you as if it’s your only job, so you may owe more on assessment. Rental, freelance income and interest above the R23,800 exemption are taxed when you file.
- Tax directive: SARS can tell your employer to use a fixed rate.
If PAYE was over-deducted, you’ll usually get the difference back after filing. Our tax refund calculator shows what to expect, and our guide to SARS auto-assessments explains how SARS settles the year.
Need to Add or Remove 15% VAT?
South Africa’s standard VAT rate is 15%. To add VAT, multiply by 1.15. To remove VAT from a price that already includes it, divide by 1.15; the VAT inside is the inclusive amount × 15/115, which is about 13.04%.
Add VAT
Remove VAT
For VAT-inclusive pricing, invoices and worked examples, see our full VAT calculator South Africa guide.
Quick VAT examples
| Price excl. VAT | VAT (15%) | Price incl. VAT |
|---|---|---|
| R100.00 | R15.00 | R115.00 |
| R1,000.00 | R150.00 | R1,150.00 |
| R8,695.65 | R1,304.35 | R10,000.00 |
| R10,000.00 | R1,500.00 | R11,500.00 |
A common mistake is taking 15% off a VAT-inclusive price. On R1,150, 15% is R172.50, but the VAT inside is only R150. Always divide by 1.15 to remove VAT.
From 1 April 2026, a business must register for VAT once its taxable sales pass R2.3 million in any 12 months, and may register voluntarily above R120,000. See our VAT registration guide, our detailed guide to calculating VAT and the SARS VAT page.
Which Other SARS Tax Calculators Can You Use?
TaxPlanners has free calculators for every common South African tax, all using current SARS rates.
Filing this year? Our SARS tax season guide covers the dates and deadlines.
PAYE and Income Tax Calculator FAQs
How does this tax calculator work out my PAYE?
Enter your gross salary, your age group, any retirement fund contributions and your medical aid members. The tax calculator turns your salary into annual taxable income, applies SARS’s 2026/27 tax tables, subtracts the rebate for your age and the medical scheme fees tax credit, and divides the result by 12 to show your monthly PAYE.
What is a PAYE calculator?
A PAYE calculator works out the Pay-As-You-Earn tax your employer deducts from your salary each month. This one uses SARS’s 2026/27 tax tables, age rebates and medical aid credits, and also shows your UIF deduction and take-home pay.
How much tax do I pay on a R30,000 salary in South Africa?
For 2026/27, someone under 65 earning R30,000 a month with no retirement fund or medical aid pays about R4,681 PAYE and R177.12 UIF a month, leaving take-home pay of about R25,141.88. Use the income tax calculator above for your own salary.
Gross vs net salary: what is the difference?
Gross salary is your pay before any deductions. Net salary, or take-home pay, is what is left after PAYE, UIF, retirement fund and other payroll deductions. This calculator starts from your gross salary and shows your net pay.
What are the SARS tax brackets for 2026/27?
For the 2026/27 tax year (1 March 2026 to 28 February 2027), SARS lists seven brackets: 18% up to R245,100, then 26%, 31%, 36%, 39% and 41%, up to 45% on taxable income above R1,878,600.
How much can I earn before I pay tax in South Africa?
For 2026/27, SARS’s tax-free threshold is R99,000 a year (R8,250 a month) if you’re under 65, R153,250 if you’re 65 to 74, and R171,300 if you’re 75 or older. Below these amounts the rebate cancels out the tax.
Is UIF included in the take-home pay figure?
Yes. The PAYE calculator deducts the employee’s 1% UIF contribution, capped at R177.12 a month because SARS caps UIF earnings at R17,712 a month. Your employer pays a further 1%, which isn’t taken from your salary. You can switch UIF off if you work fewer than 24 hours a month for the employer or are otherwise excluded.
Do retirement annuity contributions reduce my tax?
Yes. Contributions to a pension, provident or retirement annuity fund are deductible up to 27.5% of your remuneration or taxable income (whichever is greater), capped at R430,000 a year from 2026/27. If you pay a retirement annuity yourself rather than through payroll, your employer won’t reduce your PAYE; you claim it on your tax return instead.
How is a bonus or 13th cheque taxed?
Your employer works out the tax on your normal annual pay plus the bonus, then subtracts the tax on your normal pay alone, and deducts the difference in the month the bonus is paid. The bonus is taxed at the rate of each bracket it falls into: usually your marginal rate, and partly the next rate up if it pushes you over a bracket limit. That’s why it can look high, but it isn’t an extra tax.
Why is my payslip PAYE different from this calculator?
Common reasons are a travel allowance or company car, other fringe benefits, starting or leaving a job during the tax year, a retirement annuity paid outside payroll, or a SARS tax directive. The calculator assumes a full year of the same monthly salary. It handles a fixed travel allowance and an employer retirement contribution, but not a company car or other fringe benefits.
What is the difference between the 2026/27 and the 2027 tax year?
They’re the same year. SARS names a tax year after the year it ends in, so the 2027 tax year runs from 1 March 2026 to 28 February 2027. This tax calculator lets you choose 2026/27 or the previous 2025/26 year.
How is a travel allowance taxed?
Your employer includes 80% of a fixed travel allowance in your income for PAYE, or 20% if at least 80% of your travel is for business. When you file, SARS works out your final tax on the allowance using your logbook, so the final amount can be lower or higher than the PAYE deducted. For 2026/27, a reimbursement of up to R4.95 per business kilometre (the SARS prescribed rate) isn’t taxed through PAYE.
What is the current VAT rate in South Africa?
South Africa’s standard VAT rate is 15%. To add VAT, multiply the amount by 1.15. To remove VAT from a VAT-inclusive amount, divide it by 1.15; the VAT inside the price is the amount × 15/115.
Do I need to register for VAT in South Africa?
From 1 April 2026, SARS applies a compulsory VAT registration threshold of R2.3 million in taxable sales in any 12-month period, up from R1 million. You may register voluntarily once your taxable sales exceed R120,000.
Is this tax calculator accurate for my tax return?
It gives a close estimate for a salaried employee using SARS’s published 2026/27 rates. Your final tax on assessment can differ if you have other income such as rental, freelance work or interest above the R23,800 exemption, or claim other deductions. Always check your ITR12 assessment on SARS eFiling.
Sources
- SARS: Rates of tax for individuals (2027 tax year brackets, rebates and thresholds)
- SARS: Budget 2026 Frequently Asked Questions (medical credits, retirement cap, interest exemption, VAT threshold)
- SARS: Unemployment Insurance Fund (UIF rates, ceiling and exclusions)
- SARS: Value-Added Tax
These calculators give estimates for general information only and aren’t tax advice. Your actual tax depends on your full circumstances, so confirm your assessment on SARS eFiling or speak to a registered tax practitioner.