Salary Calculator South Africa 2026
Calculate your take-home pay after PAYE, UIF, and other deductions
Based on 2025/2026 SARS tax brackets and BCEA regulations. This is an estimate only.
How take-home pay is actually calculated
Your gross salary is not what lands in your account. Four things come off it, in this order: PAYE (income tax), UIF (1%, capped), any pension or provident fund contribution, and medical scheme contributions if you belong to one. Only the first two are compulsory for every employee. This calculator applies the 2027 tax year, which runs from 1 March 2026 to 28 February 2027.
SARS tax brackets for the 2027 tax year
| Taxable income (annual) | Rate of tax |
|---|---|
| 1 – 245 100 | 18% of taxable income |
| 245 101 – 383 100 | R44 118 + 26% of taxable income above R245 100 |
| 383 101 – 530 200 | R79 998 + 31% of taxable income above R383 100 |
| 530 201 – 695 800 | R125 599 + 36% of taxable income above R530 200 |
| 695 801 – 887 000 | R185 215 + 39% of taxable income above R695 800 |
| 887 001 – 1 878 600 | R259 783 + 41% of taxable income above R887 000 |
| 1 878 601 and above | R666 339 + 45% of taxable income above R1 878 600 |
Rebates reduce the tax you owe: R17 820 primary, plus R9 765 if you are 65 or older, plus R3 249 more if you are 75 or older. Those rebates produce the tax thresholds: R99 000 for under-65s, R153 250 for 65–74, and R171 300 for 75 and over. Earn below your threshold and you pay no PAYE at all.
Worked example — R25 000 a month
Gross R25 000, under 65, no pension or medical aid
- Annual taxable income: R25 000 × 12 = R300 000
- Tax before rebate: R44 118 + 26% of (R300 000 − R245 100) = R58 392
- Less primary rebate: R58 392 − R17 820 = R40 572 a year
- PAYE per month: R40 572 ÷ 12 = R3 381,00
- UIF: 1% of R25 000 = R250, capped at R177,12
- Take-home: R25 000 − R3 381,00 − R177,12 = R21 441,88
Take-home at common salary levels
| Gross monthly | PAYE | UIF | Take-home before pension/medical |
|---|---|---|---|
| R15 000 | R1 215,00 | R150,00 | R13 635,00 |
| R25 000 | R3 381,00 | R177,12 | R21 441,88 |
| R40 000 | R7 684,75 | R177,12 | R32 138,13 |
| R60 000 | R14 736,08 | R177,12 | R45 086,80 |
Above R17 712 a month the UIF figure stops growing — the ceiling has been R17 712 since 1 June 2021, so the most anyone contributes is R177,12 a month. A R60 000 earner does not pay R600 of UIF.
Why your payslip may differ from this number
- Pension or provident fund — contributions are deducted before tax, so R2 000 into a fund reduces your PAYE by roughly R700–R800 a month, not just your take-home.
- Medical scheme — a medical tax credit (not a deduction) reduces PAYE by R364 for the first member and R364 for the first dependant, then R246 per additional dependant.
- Bonuses and commission — annualised on the payslip in which they are paid, which is why a bonus month shows a much higher deduction.
- Travel allowance — 80% of a travel allowance is taxed unless you keep a logbook, in which case the taxable portion drops to 20% of business kilometres.
How to use this to negotiate
Ask for the gross figure and the package structure separately. A R30 000 basic plus R3 000 car allowance is not the same take-home as R33 000 basic: the allowance is taxed at 80% of its value without a logbook. And a cost-to-company offer of R33 000 that includes the employer’s own UIF, provident contribution and SDL is worth less in your pocket than R33 000 basic — use the cost-to-company calculator to compare the two offers on the same footing.
Frequently Asked Questions About Salary and Tax
Related calculators
How the salary calculator works
A South African salary is quoted either as a cost to company (CTC) or as basic pay. CTC includes the employer’s contributions — provident fund, medical aid, UIF and SDL — so the amount that reaches your bank account is always lower than the CTC figure.
On a basic salary of R25 000,00 a month, PAYE works out to roughly R3 381,00 after the primary rebate, employee UIF is R177,12 (1% of R17 712,00), which leaves about R21 441,88 before any pension or medical deduction.
The order matters: PAYE is calculated on taxable income after the pension deduction, so a 7,5% retirement contribution reduces both the PAYE and the amount you take home.
What changes the answer in South Africa
PAYE is deducted monthly on the annual equivalent of your pay, using the SARS tables, and the primary rebate of R17 820 applies to everyone under 65. The UIF ceiling is R17 712 a month, so no employee contributes more than R177,12 a month however much they earn. Retirement contributions are deductible up to 27,5% of the greater of remuneration or taxable income, capped at R350 000 a year.
Common questions about the salary calculator
Is my salary before or after tax?
Both, depending on how it is quoted. The R25 000,00 above is basic pay before tax; after PAYE and UIF you receive about R21 441,88.
Why is my first payslip lower than my salary?
Because PAYE is calculated on the annual equivalent from the first month, not pro-rata. There is no "tax-free" first month, and if you start mid-year the deduction assumes the full year.
Does a bonus get taxed at a higher rate?
It is taxed in the month it is paid, using the annual tables, so it can push that month into a higher marginal rate. The annual assessment corrects the total.