South Africa Income Tax Calculator 2026-26 (PAYE)
Calculate South African income tax (SARS PAYE) for the 2026-26 tax year. Includes age-based rebates, medical aid tax credits, UIF, and net take-home pay for all income levels.
R
Gross employment income before deductions R
Your monthly contribution (for reference โ credit is member-based) Quick income:
R0
Net PAYE (Annual Tax)
0%
Effective Tax Rate
R0
UIF (Annual, Employee)
R0
Net Take-Home (Annual)
PAYE Calculation โ Step by Step
| Tax Bracket | Income in Bracket | Rate | Tax |
|---|
South Africa Income Tax Guide (2026-26 Tax Year)
SARS (South African Revenue Service) administers personal income tax under the Income Tax Act. The 2026-26 tax year runs from 1 March 2026 to 28 February 2026. PAYE is withheld monthly by employers and reconciled on your annual ITR12 return.
Tax Brackets 2026-26
R0 โ R237,100: 18% | R237,101 โ R370,500: 26% | R370,501 โ R512,800: 31%
R512,801 โ R673,000: 36% | R673,001 โ R857,900: 39% | R857,901 โ R1,817,000: 41% | R1,817,001+: 45%
Rebates (deducted from tax): Primary: R17,235 | Secondary (65+): +R9,444 | Tertiary (75+): +R3,145
Medical credits: R364/month ร 2 first members + R246/month each additional
UIF: 1% of income, capped at R177.12/month employee portion (R17,712/month ceiling)
R512,801 โ R673,000: 36% | R673,001 โ R857,900: 39% | R857,901 โ R1,817,000: 41% | R1,817,001+: 45%
Rebates (deducted from tax): Primary: R17,235 | Secondary (65+): +R9,444 | Tertiary (75+): +R3,145
Medical credits: R364/month ร 2 first members + R246/month each additional
UIF: 1% of income, capped at R177.12/month employee portion (R17,712/month ceiling)
Example: R450,000 annual income, under 65, 2 medical aid members
Step 1 โ Gross tax from brackets:
R237,100 ร 18% = R42,678
(R370,500 โ R237,100) ร 26% = R34,684
(R450,000 โ R370,500) ร 31% = R24,645
Gross tax = R102,007
Step 2 โ Subtract rebates: R102,007 โ R17,235 = R84,772
Step 3 โ Subtract medical credits: 2 members ร R364 ร 12 = R8,736 | Net tax: R84,772 โ R8,736 = R76,036
Step 4 โ UIF: R450,000 ร 1% = R4,500, capped at R177.12 ร 12 = R2,125.44
Take-home: R450,000 โ R76,036 โ R2,125 = R371,839
R237,100 ร 18% = R42,678
(R370,500 โ R237,100) ร 26% = R34,684
(R450,000 โ R370,500) ร 31% = R24,645
Gross tax = R102,007
Step 2 โ Subtract rebates: R102,007 โ R17,235 = R84,772
Step 3 โ Subtract medical credits: 2 members ร R364 ร 12 = R8,736 | Net tax: R84,772 โ R8,736 = R76,036
Step 4 โ UIF: R450,000 ร 1% = R4,500, capped at R177.12 ร 12 = R2,125.44
Take-home: R450,000 โ R76,036 โ R2,125 = R371,839
Number Formatting Note
South Africa uses spaces as thousand separators and commas as decimal separators. R1 500 000 = one million five hundred thousand rand. This calculator uses R prefix with comma formatting for international clarity.
Extended
Age-Based Tax Comparison
See how much tax you save at the same income by reaching age 65 and 75 โ the retirement tax benefit
The secondary and tertiary rebates provide substantial tax relief for older South Africans. See how the same income is taxed across all three age brackets.
Tax at Your Income Level by Age Group
| Age Group | Rebates Applied | Tax Threshold | Gross Tax | Net PAYE | Take-Home |
|---|
Calculate above to see your age-based tax comparison.
Frequently Asked Questions
What are the South Africa income tax brackets for 2026-26?
For the 2026-26 tax year (1 March 2026 โ 28 February 2026), SARS uses 7 brackets: R0โR237,100 at 18%, R237,101โR370,500 at 26%, R370,501โR512,800 at 31%, R512,801โR673,000 at 36%, R673,001โR857,900 at 39%, R857,901โR1,817,000 at 41%, and above R1,817,000 at 45%. These are marginal rates applied to each portion of income โ not flat rates on total income.
What are the South Africa tax rebates and tax thresholds?
The primary rebate (R17,235) applies to all individual taxpayers and effectively means you pay no tax until income exceeds R95,750. The secondary rebate (R9,444) applies to taxpayers aged 65 and over, raising the threshold to R148,217. The tertiary rebate (R3,145) applies to taxpayers aged 75 and over, raising the threshold to R165,689. These rebates are deducted from the calculated tax amount โ not from income.
How do medical tax credits work in South Africa?
Medical tax credits (MTC) reduce your actual tax payable. For 2026-26, the credit is R364 per month for the first two medical aid members (yourself + one dependant), and R246 per month for each additional dependant. For example, with yourself, a spouse, and two children (4 members), your annual MTC = (R364 ร 2 ร 12) + (R246 ร 2 ร 12) = R8,736 + R5,904 = R14,640. This is deducted from your tax payable โ it is not an income deduction.
What is UIF and how is it calculated?
The Unemployment Insurance Fund (UIF) is a mandatory contribution of 1% of gross remuneration paid by the employee, with a matching 1% from the employer. The contribution is capped at a maximum of R177.12 per month (employee portion), based on an income ceiling of R17,712 per month. Your employer also contributes R177.12, bringing total UIF to R354.24 per month. Self-employed individuals are not required to contribute to UIF. UIF provides benefits for unemployment, illness, maternity, and adoption.
How do I calculate my PAYE (Pay As You Earn) tax in South Africa?
PAYE is the income tax withheld by your employer on your behalf. To calculate: (1) Apply the tax brackets to your annual equivalent income to get gross tax. (2) Subtract your applicable rebates (primary + secondary if 65+, tertiary if 75+). (3) Subtract medical tax credits for your medical aid members. (4) The result is your annual PAYE. Monthly PAYE = Annual PAYE รท 12. UIF of 1% (max R177.12/month) is deducted separately. Your employer deducts both PAYE and UIF from your monthly pay and remits to SARS.