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Tax & SARS

Income Tax Calculator South Africa 2026

Work out your SARS income tax, PAYE, UIF and monthly take-home pay using the latest 2026/2027 tax brackets, rebates and thresholds.

✓ Updated with 2026 rates•✓ Free & no sign-up•✓ Instant results

Income tax & take-home pay

Live SARS PAYE estimate · 2025/2026 tables

R

Salary before any deductions

Affects your rebates and tax threshold

You plus dependants on medical aid

R

Pension/RA — deductible up to 27.5% or R350,000

Monthly take-home pay

R38 520

after R11 303 PAYE + R177 UIF

Gross monthly
R50 000
Monthly PAYE
R11 303
Monthly UIF
R177
Effective tax rate
22.6%
Marginal rate
36%
Annual take-home
R462 243

On a gross salary of R50 000 per month, your income tax (PAYE) is about R11 303 per month, leaving roughly R38 520 take-home after PAYE and UIF.

Annual tax breakdown

Annual gross salaryR600 000
Taxable incomeR600 000
Tax before rebatesR152 867
Tax rebates-R17 235
Total annual tax (PAYE)R135 632
Total annual UIFR2 125
Annual take-homeR462 243

Excludes pension, medical aid premiums and other voluntary deductions. Estimate based on 2025/2026 SARS tax tables — consult a registered tax practitioner for personalised advice.

How SARS income tax works in 2026

South Africa uses a progressive tax system: higher earners pay a higher percentage of their income in tax, but only the portion of income that falls inside each bracket is taxed at that bracket's rate. Understanding how your tax is built up helps with financial planning and maximising your take-home pay.

Progressive brackets

Marginal rates run from 18% on your first rand of taxable income up to 45% on the highest earnings.

Tax rebates

Primary, secondary and tertiary rebates are subtracted from your calculated tax — they are the reason low earners pay R0.

PAYE deductions

Pay-As-You-Earn is withheld from your salary monthly by your employer and paid over to SARS on your behalf.

UIF contributions

1% of your gross salary, capped at R177.12 per month, matched by your employer for unemployment cover.

SARS tax brackets & rates 2026/2027

R0 – R237,10018%
R237,101 – R370,50026%
R370,501 – R512,80031%
R512,801 – R673,00036%
R673,001 – R857,90039%
R857,901 – R1,817,00041%
R1,817,001+45%

Rates apply to taxable income for the year of assessment 1 March 2026 to 28 February 2027.

Tax thresholds & rebates (2026/2027)

Tax thresholds

You pay no income tax below R95,750 (under 65), R148,217 (65–74) or R165,689 (75+) for the year.

Rebates

Primary R17,235 for everyone, plus R9,444 secondary (65+) and R3,145 tertiary (75+), subtracted from your tax.

Medical credits

Medical scheme fees credit of R364/month for the main member and first dependant, R246/month for each further dependant.

Ways to legally reduce your income tax

Retirement contributions

Contributions to a pension, provident fund or retirement annuity are deductible up to 27.5% of income (max R350,000 per year).

Tax-free savings

Earn 100% tax-free growth on up to R36,000 per year in a Tax-Free Savings Account.

Medical aid credits

Claim the monthly medical scheme fees tax credits, plus additional credits for high out-of-pocket medical costs.

Keep good records

Retain proof of deductible expenses such as home-office costs, travel logbooks and donations to approved PBOs.

Frequently asked questions

Quick answers to the most common questions.

How is income tax calculated in South Africa?
SARS uses a progressive (sliding-scale) system. Your taxable income is split across brackets taxed from 18% up to 45%, and only the portion of income that falls inside each bracket is taxed at that rate. SARS then subtracts your tax rebates to arrive at the tax you actually owe.
What is the income tax threshold for 2026 in South Africa?
For the 2026/2027 tax year you only start paying income tax once you earn above R95,750 a year if you are under 65, R148,217 if you are 65–74, and R165,689 if you are 75 or older. Below these tax thresholds your rebates fully cover your tax and you pay R0.
What are tax rebates and how do they reduce my tax?
Rebates are flat amounts subtracted directly from your calculated tax. For 2026/2027 the primary rebate is R17,235 (everyone), the secondary rebate adds R9,444 if you are 65 or older, and the tertiary rebate adds a further R3,145 if you are 75 or older.
When do I need to submit an income tax return to SARS?
The annual filing season for individuals normally runs from July to late October (with a later deadline for provisional taxpayers). You generally must file if you earn above the tax threshold, have more than one source of income, earn extra income such as rent, or want to claim deductions or a refund.
Are the 2026 SARS tax rates current?
Yes. This calculator uses the 2026/2027 tax brackets, rebates and thresholds announced in the national Budget. PAYE on your salary is deducted monthly by your employer and reconciled against these annual figures when you assess.

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