South Africa · 2026/27
South Africa Salary calculator
Work out your take-home pay in South Africa for the 2026/27 tax year, which runs from 1 March 2026 to 28 February 2027. Enter your gross salary and the calculator applies PAYE on the SARS sliding scale, subtracts the primary tax rebate every resident receives, and takes off your 1% UIF contribution, then shows what lands in your account. It assumes a resident under 65 with no medical aid or retirement deductions.
| Gross salary | R 35 000 |
| Income tax (PAYE)SARS rates less the R17,820 primary rebate | -R 0 |
| UIF contribution1% of pay, at most R177.12 a month | -R 350 |
| Take-home pay | R 34 650 |
How it works
- PAYE is charged on your salary in rising bands, from 18% on the first R245,100 up to 45% on income above R1,878,600. Budget 2026 lifted every band by 3.4%.
- Everyone gets the primary rebate of R17,820, which comes straight off the tax worked out from the bands. Because of it, no income tax is due until you earn R99,000 a year.
- UIF is 1% of your pay, but only on the first R17,712 a month, so the contribution never exceeds R177.12 a month or R2,125.44 a year.
- Take-home pay is your gross salary minus PAYE and UIF. Divide by twelve for the monthly amount.
Take-home = gross - (PAYE on the bracket scale - primary rebate) - UIF
PAYE is built up across the bands, from 18% to 45%, on the slices of income that fall inside each band. The primary rebate of R17,820 is then subtracted from that total, with the result floored at zero. UIF adds 1% of pay capped at R177.12 a month. Subtract both from gross salary to reach take-home pay.
- R245,100
- top of the 18% band
- 18 / 26 / 31 / 36 / 39 / 41 / 45%
- PAYE bracket rates, 2027 tax year
- R17,820
- primary rebate, deducted from PAYE for those under 65
- R177.12
- monthly UIF cap, 1% of the R17,712 ceiling
Where a salary sits in South Africa, 2026/27 tax year
| Tax threshold, under 65 | R99,000 | no PAYE below this |
| Tax threshold, 65 to 74 | R153,250 | with the secondary rebate |
| Top bracket (45%) starts | R1,878,600 | taxable income |
| UIF ceiling | R212,544 | R17,712 a month |
Worked example
A R360,000 salary (R30,000 a month) in the 2026/27 tax year is taxed at 18% on the first R245,100 (R44,118) and 26% on the next R114,900 (R29,874), giving R73,992 before the rebate. Take off the R17,820 primary rebate and PAYE is R56,172. UIF is the full R2,125.44 because the salary clears the ceiling. Take-home pay is about R301,702.56 a year, roughly R25,141.88 a month, an effective rate of around 16.2%.
Key facts
- The first R245,100 of taxable income is taxed at a flat 18% before any rebate.
- The primary rebate of R17,820 means no income tax is due until you earn R99,000 a year.
- UIF is capped: even high earners pay only R177.12 a month, or R2,125.44 a year.
- These are resident rates; Budget 2026 raised the brackets and rebates by 3.4%, the first move since 2023/24.
Tips
- Contributions to a retirement annuity or pension fund are deductible up to 27.5% of income (capped at R430,000 a year from March 2026), which lowers the income PAYE is charged on.
- If you belong to a medical scheme, the monthly medical tax credit comes straight off your PAYE, so check it is being applied to your payslip.
- Keep your IRP5 and logbook if you receive a travel allowance, since the deductible portion can reduce the tax on that part of your pay.
Take-home pay at different salaries, 2026/27 tax year
| Gross salary | Income tax | UIF | Take-home | A month |
|---|---|---|---|---|
| R120,000 | R3,780 | R1,200 | R115,020 | R9,585.00 |
| R240,000 | R25,380 | R2,125.44 | R212,494.56 | R17,707.88 |
| R360,000 | R56,172 | R2,125.44 | R301,702.56 | R25,141.88 |
| R600,000 | R132,907 | R2,125.44 | R464,967.56 | R38,747.30 |
| R900,000 | R247,293 | R2,125.44 | R650,581.56 | R54,215.13 |
Frequently asked questions
Why is no tax due until R99,000?+
The primary rebate of R17,820 cancels the tax on the first slice of income. At R99,000 the 18% charge equals the rebate exactly, so anything below that is the tax threshold and pays no PAYE. People aged 65 and over have a higher threshold because they receive an extra rebate.
Is UIF capped?+
Yes. UIF is 1% of your remuneration, but only up to R17,712 a month. Above that your contribution stays fixed at R177.12 a month, which is R2,125.44 over a full year, regardless of how much more you earn. The ceiling has not moved since June 2021.
Does this include medical aid or pension deductions?+
No. Retirement fund contributions and the medical scheme fees tax credit both reduce real PAYE, but they depend on your own choices, so they are left out. If you contribute to a pension or have medical aid, your actual tax will usually be a little lower than shown.
What about the Skills Development Levy?+
The SDL is 1% of payroll paid by the employer to SARS, not a deduction from your wage, so it does not appear here. The same goes for the employer half of UIF.
Which tax year does this use?+
The 2027 year of assessment, 1 March 2026 to 28 February 2027. Budget 2026 raised the brackets, rebates and thresholds by 3.4%, the first adjustment since 2023/24 after two years of frozen tables.
Why might my payslip differ?+
Employers run monthly PAYE on annualised pay and may apply the medical tax credit, retirement deductions or a travel allowance, and a bonus month is taxed more heavily. Your final position is settled when you file your return, where deductions can change the result.
Things to watch
- This is a planning estimate, not financial or tax advice. Confirm your own figures with SARS or a registered tax practitioner before acting on them.
- It leaves out medical and retirement deductions, so anyone contributing to those will usually pay slightly less PAYE than shown.
- A bonus or thirteenth cheque is taxed in the month it is paid and can push that month into a higher band, so a bonus month looks different from a normal one.
Sources
- Rates of Tax for Individuals (2027 year of assessment) · SARS
- Unemployment Insurance Fund (UIF) contributions · SARS
- 2026 Budget Review, Chapter 4: Revenue Trends and Tax Proposals · National Treasury
Last updated: 2026-03-01 · Applies to 2026/27
This is an estimate for general guidance, not financial, tax, legal or medical advice. Figures can change and individual circumstances vary. Always confirm with the official sources listed before making decisions.
- Resident individual under 65 for the 2027 tax year (1 March 2026 to 28 February 2027). Only the primary rebate is applied.
- Excludes retirement fund contributions, the medical scheme fees tax credit, travel and other allowances, and any additional medical expenses credit.
- UIF is the only employee levy shown. The employer 1% UIF and the 1% Skills Development Levy are paid on top of pay and are not deducted from it.
- PAYE cannot go below zero: the primary rebate reduces the liability but never produces a refund here.
Reviewed by Vikas Dulgunde.