Financial Calculators

PAYE Calculator South Africa: Estimate Your Tax and Take-Home Pay

Work out how much SARS deducts from your salary before you get your next payslip. Enter your salary, age, medical aid members and retirement contribution to get an instant PAYE, UIF and take-home pay estimate using the 2026/2027 tax tables.

Last updated: 27 July 2026 Checked against the SARS 2026/2027 tax tables
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PAYE and Take-Home Pay Calculator

Enter your details below, then press Calculate to see your estimated tax and net salary.

Your age group determines which SARS rebates apply to you.
Include yourself and all dependants. Leave at 0 if you do not belong to a medical scheme.
Combined pension, provident and retirement annuity contributions.

Your Estimated Monthly Take-Home Pay

R0

After PAYE and UIF

Monthly PAYE
R0
Monthly UIF
R0
Total Monthly Deductions
R0
Effective Tax Rate
0%

Salary breakdown

ComponentBasisAmount
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This estimate applies the 2026/2027 SARS tax tables to your annual taxable income.

Quick Answer

PAYE is calculated by annualising your salary, subtracting any retirement contribution deduction, applying the SARS tax brackets to what is left, then subtracting your age based rebate and any medical scheme fees tax credit. The result is your annual tax, which is divided by 12 to get your monthly PAYE. UIF is a separate 1% deduction, capped at R177.12 per month. Use the calculator above for your own estimate, and check your payslip against your official SARS tax directive for the exact figure.

How to Use the PAYE Calculator

Three quick steps to an estimated take-home pay figure.

  1. 1 Enter your salary. Add your gross salary and select whether that figure is monthly or annual.
  2. 2 Add your age group, medical aid and retirement details. These all affect how much tax you actually pay after rebates and credits.
  3. 3 Press Calculate. Your monthly PAYE, UIF and take-home pay appear instantly, with a full breakdown. Use “Copy Result” to save it.

The PAYE Calculation Formula

PAYE is worked out annually, then divided across your pay periods.

Annual Taxable Income = Annual Salary – Retirement Deduction (capped at 27.5% of salary, max R430,000)
Annual Tax = LOOKUP( Taxable Income on the SARS tax table ) – Rebate
Annual PAYE = Annual Tax – Annual Medical Scheme Fees Tax Credit
Monthly PAYE = Annual PAYE / 12

UIF is calculated separately at 1% of your monthly remuneration, capped at a monthly remuneration ceiling of R17,712, for a maximum employee UIF deduction of R177.12 per month.

Worked Examples

Real calculations using the 2026/2027 SARS tax tables, so you can see exactly how PAYE is built.

Example 1: R30,000 per month, under 65, no medical aid or retirement contribution

Annual salary: R360,000Annual tax before rebate: R73,992
Primary rebate: R17,820Annual tax after rebate: R56,172
Monthly PAYE: Approximately R4,681Monthly UIF: R177.12
Estimated net monthly payApproximately R25,142

Example 2: R45,000 per month, under 65, medical aid for 2 members, 7.5% retirement contribution

Annual salary: R540,000Retirement deduction: R40,500
Taxable income: R499,500Annual tax after rebate: R98,262
Annual medical credit: R9,024Monthly PAYE: Approximately R7,437
Estimated net monthly payApproximately R37,386

Example 3: R18,000 per month, aged 65 to 74, no medical aid or retirement contribution

Annual salary: R216,000Annual tax before rebate: R38,880
Primary and secondary rebate: R27,585Annual tax after rebate: R11,295
Monthly PAYE: Approximately R941Monthly UIF: R177.12
Estimated net monthly payApproximately R16,882

PAYE in South Africa: The Complete Guide

PAYE stands for Pay As You Earn. It is the system SARS uses to collect income tax directly from your salary through your employer, spreading your annual tax bill across each pay period instead of collecting it in one lump sum. Understanding how PAYE is worked out helps you check your payslip, plan a salary negotiation, and understand why your deduction changes when your income or circumstances change.

SARS income tax brackets for 2026/2027

Taxable IncomeRate of Tax
R0 to R245,10018% of taxable income
R245,101 to R383,100R44,118 plus 26% of the amount over R245,100
R383,101 to R530,200R79,998 plus 31% of the amount over R383,100
R530,201 to R695,800R125,599 plus 36% of the amount over R530,200
R695,801 to R887,000R185,215 plus 39% of the amount over R695,800
R887,001 to R1,878,600R259,783 plus 41% of the amount over R887,000
R1,878,601 and aboveR666,339 plus 45% of the amount over R1,878,600

Rebates for 2026/2027

RebateWho QualifiesAnnual Amount
Primary rebateAll taxpayersR17,820
Secondary rebateTaxpayers aged 65 and older, in addition to the primary rebateR9,765
Tertiary rebateTaxpayers aged 75 and older, in addition to the primary and secondary rebatesR3,249

Medical scheme fees tax credit

If you or your employer contribute to a registered medical scheme, you qualify for a monthly tax credit that reduces your PAYE directly, regardless of your age or income. For 2026/2027, the credit is R376 per month each for the main member and the first dependant, and R254 per month for every dependant after that.

UIF contributions

Unemployment Insurance Fund contributions are separate from PAYE and are not paid to SARS as income tax. Employees contribute 1% of their monthly remuneration, matched by another 1% from their employer, calculated on remuneration up to a ceiling of R17,712 per month. This means the maximum employee UIF deduction is R177.12 per month, even for higher earners.

How retirement contributions reduce PAYE

Contributions to pension, provident and retirement annuity funds are deductible from your taxable income, up to 27.5% of the greater of your remuneration or taxable income, subject to an annual cap of R430,000. This deduction lowers the income your PAYE is calculated on, which can meaningfully reduce your monthly tax, especially if it moves you into a lower bracket.

Methodology

This calculator annualises your salary, subtracts a retirement contribution deduction capped at 27.5% of salary or R430,000, applies the 2026/2027 SARS tax table to the result, then subtracts your age based rebate and any medical scheme fees tax credit to arrive at annual PAYE. UIF is calculated separately at 1% of monthly remuneration, capped at R17,712. It does not model other allowances, fringe benefits, bonuses, or additional income sources.

Assumptions used in this calculator

  • Salary is entered as a gross figure before any deductions.
  • Retirement contributions are assumed to be tax deductible up to the statutory limits.
  • Medical aid members include the main member, so an entry of 1 reflects the member only, with no dependants.
  • This calculator does not account for travel allowances, fringe benefits, bonuses, or other income that could change your actual tax position.

Frequently Asked Questions

It estimates how much Pay As You Earn tax is deducted from your salary based on the current SARS tax brackets, your age based rebate, and any medical aid or retirement contributions you enter, then shows your estimated take-home pay.

No. PAYE refers only to income tax paid to SARS. UIF is a separate statutory deduction, and medical aid or pension fund contributions are separate line items on your payslip, even though this calculator shows them together for convenience.

A bonus, overtime, a salary increase, or a change to your medical aid or retirement contributions can all change your annualised income, which shifts the tax calculation. Updated SARS tax tables at the start of a new tax year also change the result.

Yes. If you overpay PAYE during the tax year, for example due to uneven income or once-off payments, SARS may refund the difference once you submit your annual tax return and receive your assessment.

Anyone earning above the tax threshold for their age group and paid through an employer is generally liable for PAYE. Below the threshold, no income tax is payable, though a tax return may still be required in certain circumstances.

No. This tool gives a planning estimate based on the inputs you provide. Bonuses, allowances, fringe benefits, additional income, or a specific SARS tax directive can all change your actual deduction, so always check your official payslip and, if unsure, consult a tax professional.

Disclaimer: This calculator provides an estimated PAYE deduction and take-home pay for planning purposes only, based on the 2026/2027 SARS tax tables. It does not account for bonuses, allowances, fringe benefits, additional income, or a specific SARS tax directive, and actual deductions are determined by your employer and SARS. This tool is not affiliated with the South African Revenue Service, and is not tax advice. Always confirm your exact PAYE and take-home pay with your payslip or a registered tax practitioner.
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