South Africa Income Tax Calculator
Estimate your 2026/27 South African PAYE income tax under SARS's progressive brackets, including the primary rebate and UIF.
What this calculator does
Estimates your South African PAYE income tax for the 2026/27 year of assessment, applying SARS's progressive brackets, the age-based rebate, and UIF.
Who this is for
South African employees estimating their tax bill, anyone comparing a job offer, or people wanting to understand why their effective tax-free threshold is much higher than the bracket table alone suggests.
How this calculator works
Uses the SARS 2027 year of assessment brackets (1 March 2026 – 28 February 2027), announced in the February 2026 Budget: seven progressive bands from 18% up to 45% on taxable income above R1,878,600. The applicable age-based rebate (primary R17,820, secondary R9,765, tertiary R3,249) is then subtracted directly from the calculated tax, and UIF is deducted at 1% of remuneration, capped at R177.12 a month.
Worked example
R400,000 annual income, under 65: this falls in the R383,100–R530,200 bracket. Tax = R79,998 base + 31% × (400,000 − 383,100) = 79,998 + (31% × 16,900) = 79,998 + 5,239 = R85,237. Subtracting the R17,820 primary rebate: R67,417. Adding roughly R2,125/year UIF: total PAYE of about R69,542, an effective rate of about 17.4% on gross income.
Where your income goes
Run the calculator above to see the tax vs. take-home split.
2026/27 tax bracket breakdown
Run the calculator above to see your income split across brackets.
Common mistakes
- Forgetting the rebate is a tax-liability reduction, not an income exemption. It's subtracted from the tax calculated on your full taxable income, which is why the effective tax-free threshold (R99,000 under 65) is much higher than it looks from the bracket table alone.
- Ignoring retirement contributions. Pension, provident fund, and retirement annuity contributions are deductible up to 27.5% of income (capped at R430,000/year) and directly lower your taxable income — a significant lever most people underuse.
- Assuming UIF is uncapped. UIF is only 1% of remuneration up to the R17,712/month earnings ceiling, so high earners pay a flat R177.12/month regardless of total salary.
- Using the wrong age-based rebate. The rebate increases at ages 65 and 75 — using the under-65 primary rebate alone for an older taxpayer understates their actual tax-free threshold.
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Frequently Asked Questions
Why is my real tax-free threshold higher than the first bracket suggests?
The rebate is subtracted directly from your calculated tax liability, not from your income. This effectively raises the real tax-free threshold to around R99,000 for someone under 65, even though the bracket table itself starts taxing from the very first rand.
What tax year does this use?
The 2027 SARS year of assessment (1 March 2026 to 28 February 2027), using the brackets, rebates, and thresholds set in the February 2026 Budget Speech.
Does this include UIF?
Yes, at 1% of remuneration, capped at R177.12 per month (R2,125.44 per year) for 2026/27.
Does this account for retirement contributions or medical credits?
No, this simplified version taxes gross income directly. Retirement-fund contributions (up to 27.5% of income, capped at R430,000/year) and the section 6A medical scheme fees credit can both reduce your real tax bill below this estimate.