South African PAYE is worked out on your yearly income and then spread over twelve months. The South Africa PAYE calculator follows the 2026/27 tax year, which runs from 1 March 2026 to 28 February 2027.
Tax rules change every year, so confirm them with SARS. The figures here were checked in November 2026.
The tax bands
Each rate applies only to the slice of yearly taxable income inside its band.
- Up to R245,100: 18%
- Up to R383,100: 26%
- Up to R530,200: 31%
- Up to R695,800: 36%
- Up to R887,000: 39%
- Up to R1,878,600: 41%
- Above R1,878,600: 45%
Rebates
After the bands are applied, a rebate comes off the tax. The primary rebate is R17,820. People aged 65 to 74 also get a secondary rebate of R9,765, and people aged 75 and over get a further tertiary rebate of R3,249. Medical scheme tax credits, if you have them, come off as well.
Retirement contributions and UIF
Your own retirement fund contributions are deductible, up to 27.5% of pay and R350,000 a year.
UIF is 1% of pay up to R17,712 a month, which is a maximum of R177.12. Your employer also pays UIF and a skills levy, but those are not taken from your pay.
A worked example
Take a monthly gross salary of R50,000, under age 65, with no retirement contribution and no medical credits.
- Yearly income: 50,000 x 12 = R600,000.
- Tax on the first R245,100 at 18%: R44,118.
- Tax on the next R138,000 at 26%: R35,880.
- Tax on the next R147,100 at 31%: R45,601.
- Tax on the last R69,800 at 36%: R25,128. Total before rebate: R150,727.
- Less the primary rebate of R17,820: R132,907 for the year.
- Monthly PAYE: 132,907 / 12 = R11,075.58.
- UIF: R177.12 a month.
- Take-home: 50,000 - 11,075.58 - 177.12 = R38,747.30 a month.
What the estimate leaves out
The calculator is for one salary with no other income or deductions. Bonuses, travel allowances and fringe benefits are taxed in their own ways, so your payslip can differ.
Try your own figures
Open the South Africa PAYE calculator, enter your monthly gross, choose your age group, and add any retirement contribution and medical credits from your payslip. Compare the PAYE line with your payslip.