South Africa Salary & PAYE Tax Calculator

Calculate monthly take-home pay, SARS PAYE tax (2026/2027 tax tables), Section 6 rebates, Section 6A medical tax credits, and 1% UIF in South Africa.

Jurisdiction:

🇺🇸 United States 🇪🇹 Ethiopia (ETB) 🇰🇪 Kenya (KES) 🇳🇬 Nigeria (NGN) 🇿🇦 South Africa (ZAR)

Quick Scenarios

Monthly Basic Salary (R) Your contractual monthly base salary in South African Rand (ZAR).

Cash Allowances & Bonus (R/mo) Monthly taxable cash allowances (travel, cell, entertainment, or bonus).

Taxpayer Age Category SARS grants higher statutory tax rebates for older taxpayers under Section 6.

Pension / Provident / RA Contribution (R/mo) Monthly employee contribution to pension, provident, or retirement annuity fund (tax-deductible up to 27.5%).

Medical Aid Scheme Member Qualifies for Section 6A Medical Scheme Fees Tax Credit (R376/mo main member).

Medical Aid Dependents Number of registered dependents on your medical scheme (excluding yourself).

Other Voluntary Deductions (R/mo) Personal payroll deductions such as trade union fees, staff loans, or insurance.

SARS Tax Year Select the SARS tax assessment year.

Net Take-Home Pay (Monthly) R 27 715,13

Net Take-Home Pay (Annual) R 332 581,56

SARS PAYE Tax (2027) R 4 607,75

UIF Contribution (1%) R 177,12

Pension/RA Deduction (Sec 11F) R 2 500,00

Medical Tax Credit (Sec 6A) R 752,00

Gross Monthly Earnings R 35 000,00

Annual Taxable Income R 390 000,00

Effective Tax Rate 13.2%

Marginal Tax Bracket 31.0%

Editorial Standard

GetCalcu Methodology & Editorial Standards

Reviewed: October 2026

South African Revenue Service (SARS) Income Tax Act No. 58 of 1962 & Unemployment Insurance Contributions Act No. 4 of 2002.

Key Modeling Assumptions:

2027 tax year covers 1 March 2026 to 28 February 2027, incorporating revised brackets (R245,100 initial bracket), Section 6 primary rebate of R17,820, and medical scheme credit of R376/mo.
Retirement fund contributions are deductible up to 27.5% of remuneration, capped at R350,000 per annum under Section 11F.
UIF contribution is 1% of remuneration, subject to the statutory monthly earnings ceiling of R17,712 (maximum R177.12/mo).

Reference Sources: SARS PAYE Monthly Deduction Tables (2026/2027 & 2025/2026) • National Treasury Budget Review & Income Tax Tables • Department of Employment and Labour UIF Regulations • South African Medical Scheme Fees Tax Credit (MTC) Schedule

Understanding South African PAYE Tax, UIF, Rebates, and Take-Home Pay

In South Africa, individual employment earnings are subject to Pay-As-You-Earn (PAYE) income tax withholding administered by the South African Revenue Service (SARS) under the Income Tax Act No. 58 of 1962. Net take-home salary is calculated by deducting allowable retirement contributions from gross income, applying progressive tax tables, and offsetting the resulting tax liability with statutory age-based rebates and medical aid tax credits.

SARS Progressive Tax Brackets (2026/2027 Tax Year)

For the 2026/2027 tax assessment year (1 March 2026 – 28 February 2027), South Africa operates 7 progressive brackets: R0 to R245,100 at 18%; R245,101 to R383,100 at 26%; R383,101 to R530,200 at 31%; R530,201 to R695,800 at 36%; R695,801 to R887,000 at 39%; R887,001 to R1,878,600 at 41%; and earnings exceeding R1,878,600 at 45%.

Section 6 Statutory Tax Rebates & Thresholds

For the 2027 tax year, the Primary Tax Rebate is R17,820 per annum (R1,485.00 per month). Taxpayers aged 65 to 74 receive an additional Secondary Rebate of R9,765 per annum (total rebate R27,585). Taxpayers aged 75 and older receive an additional Tertiary Rebate of R3,249 per annum (total rebate R30,834). Because of these rebates, taxpayers under 65 earning under the tax threshold of R99,000 per year (R8,250 per month) pay zero income tax.

Section 11F Retirement Deductions (Pension, Provident & RA)

Contributions made to pension funds, provident funds, and retirement annuity (RA) funds are tax-deductible under Section 11F of the Income Tax Act. The allowable deduction is capped at the lesser of actual contributions, 27.5% of remuneration, or R350,000 per annum (R29,166.67 per month).

Section 6A Medical Scheme Fees Tax Credit (MTC)

Under Section 6A for the 2027 tax year, the monthly non-refundable tax credit is R376 for the primary member, R376 for the first dependent, and R254 for each additional dependent, directly offsetting PAYE tax payable.

Unemployment Insurance Fund (UIF) Contributions

Both employee and employer contribute 1% of gross remuneration to the UIF each month, subject to the statutory monthly earnings ceiling of R17,712 per month (maximum employee deduction of R177.12 per month).

How to Use the South Africa Salary & PAYE Tax Calculator

1
Enter your Monthly Basic Salary in South African Rand (ZAR).
2
Enter any taxable cash allowances, travel allowances, or regular bonuses.
3
Select your age category to apply the correct SARS Primary, Secondary, or Tertiary rebate.
4
Input your monthly pension, provident, or retirement annuity (RA) contribution.
5
Indicate whether you belong to a medical aid scheme and the number of registered dependents.
6
Choose the SARS tax year (2026/2027 active or 2025/2026 historical).
7
Review your calculated net take-home salary, SARS PAYE tax, UIF, and medical credits.

South Africa Salary & PAYE Tax Calculator Formula

Net Salary = Gross Remuneration − SARS Net PAYE − UIF (1% up to R177.12) − Retirement Contribution − Voluntary Deductions

Real-World Worked Examples

These scenarios demonstrate how key input parameters alter your calculation outcome.

Tax Threshold Earner (R8,250/mo Gross) — 2026/2027 Active Year

Input: Basic: R8,250, Age: Under 65, No Medical Aid

Result: Net Pay: R8,167.50/mo | PAYE: R0.00 | UIF: R82.50

Annual earnings of R99,000 generate R17,820 in gross tax. After the 2027 primary rebate of R17,820, PAYE tax is exactly R0.00. Deductions consist only of 1% UIF (R82.50).

Mid-Level Professional (R35,000/mo Gross) — 2026/2027 Active Year

Input: Basic: R30,000, Allowances: R5,000, RA: R2,500, Medical Aid: 1 Dependent

Result: Net Pay: R27,715.13/mo | PAYE: R4,607.75 | UIF: R177.12 | Pension: R2,500.00

Taxable pay is R32,500/mo (R390,000/yr). Annual gross tax is R82,137. Less primary rebate (R17,820) and medical credits for 2 members (R9,024/yr), net annual tax is R55,293 (R4,607.75/mo). UIF is capped at R177.12.

Senior Executive (R85,000/mo Gross) — 2026/2027 Active Year

Input: Basic: R75,000, Allowances: R10,000, RA: R7,500, Medical Aid: 3 Dependents

Result: Net Pay: R61,130.63/mo | PAYE: R16,192.25 | UIF: R177.12 | Pension: R7,500.00

Taxable pay is R77,500/mo (R930,000/yr). Medical credit for 4 members equals R1,260/mo (R15,120/yr). Net PAYE is R16,192.25/mo.

Frequently Asked Questions

How is PAYE tax calculated in South Africa for the 2026/2027 tax year?

PAYE is calculated on annual taxable remuneration (gross income minus Section 11F retirement deductions) using the 7 progressive SARS tax brackets (18% to 45%). The gross tax is reduced by Section 6 statutory rebates (Primary R17,820) and Section 6A medical aid tax credits (R376/mo for main member and first dependent).

What is the maximum UIF deduction in South Africa?

The employee UIF deduction is 1% of gross remuneration, capped at the statutory ceiling of R17,712 per month, resulting in a maximum monthly employee deduction of R177.12.

How much of my pension or RA contribution is tax deductible?

Under Section 11F of the Income Tax Act, contributions to pension, provident, and retirement annuity funds are deductible up to 27.5% of remuneration, subject to an overall statutory maximum of R350,000 per year (R29,166.67 per month).

How do medical aid tax credits (Section 6A) work in 2026/2027?

Medical Scheme Fees Tax Credits are fixed non-refundable monthly credits that reduce your PAYE tax: R376 for the main member, R376 for the first dependent, and R254 for each additional dependent.

Can I still calculate tax under the 2025/2026 SARS tax tables?

Yes. GetCalcu allows you to select the "2025 / 2026 Tax Year" from the dropdown to calculate historical payroll.