South Africa Income Tax Calculator: PAYE, UIF and Take-Home Pay
Enter your yearly gross salary (your monthly pay times 12) to see your PAYE, UIF and take-home pay, using SARS's tax tables for the 2026/27 tax year.
Rates checked 27 Sept 2026 against official sources (listed below).
Tax bands (a year)
- R0 – R245,10018%
- R245,101 – R383,10026%
- R383,101 – R530,20031%
- R530,201 – R695,80036%
- R695,801 – R887,00039%
- R887,001 – R1,878,60041%
- Above R1,878,60045%
Take-home pay (a year)
R330,458
Take-home a month
R27,538
Income tax
R67,417
Effective tax rate
16.9%
Taxable income
R400,000
| Item | ZAR |
|---|---|
| Gross pay | R400,000 |
| − UIF (1%, capped) | R2,125 |
| Taxable income | R400,000 |
| Tax on bands | R85,237 |
| Primary rebate (under 65) | − R17,820 |
| − Income tax | R67,417 |
| Take-home pay | R330,458 |
Assumes you're under 65 and claim only the primary rebate, with no medical scheme fees credit, retirement annuity contributions or other allowances. Taxpayers 65 to 74 get an extra R9,765 secondary rebate, and those 75 and older a further R3,249 tertiary rebate, on top of the primary rebate — both lower the tax payable, not the UIF. UIF is 1% of gross remuneration up to the R17,712-a-month (R212,544-a-year) ceiling, unchanged since 1 June 2021, so the most you pay is R177.12 a month; your employer matches it separately and it isn't deducted from your taxable income.
How it's worked out
- PAYE is charged on your full taxable income using SARS's marginal tax bands for the 2026/27 tax year (1 March 2026 to 28 February 2027): 18% on the first R245,100, then 26%, 31%, 36%, 39%, 41% and 45% on taxable income above R1,878,600.
- The primary rebate of R17,820 a year comes off the tax you owe, not off your income. Every taxpayer under 65 gets it, which is why nobody pays PAYE below the R99,000-a-year tax threshold.
- UIF is separate from PAYE. It's 1% of your gross pay, capped at the R17,712-a-month ceiling, so the most you or your employer each pay is R177.12 a month.
- Your take-home pay is gross pay minus PAYE minus UIF.
This calculator assumes you're under 65 with no other deductions such as a retirement annuity or medical scheme fees credit, which would lower your tax further.
Frequently asked questions
How much tax do I pay on R30,000 a month in South Africa?
About R4,681 a month in PAYE, plus R177.12 UIF, on a gross salary of R360,000 a year. That leaves take-home pay of roughly R25,142 a month, using the SARS tax tables for the 2026/27 tax year.
What is the 2026/27 tax threshold in South Africa?
R99,000 a year for taxpayers under 65, R153,250 for those 65 to 74, and R171,300 for those 75 and older. Below your threshold, the rebate you qualify for cancels out the tax due, so you pay no PAYE.
Do I still pay UIF if I earn more than the ceiling?
Yes, but only on the first R17,712 of your monthly pay. Anything you earn above that isn't charged UIF, so the deduction is capped at R177.12 a month no matter how high your salary is.
What extra rebate do older taxpayers get?
Taxpayers 65 to 74 get a secondary rebate of R9,765 on top of the R17,820 primary rebate; those 75 and older get a further R3,249 tertiary rebate. This calculator applies only the primary rebate, so if you're older your real PAYE will be lower than it shows.
Does UIF reduce my taxable income?
No. UIF comes off your net pay but SARS still taxes you on your full gross remuneration, unlike a retirement annuity or pension contribution, which does reduce taxable income.
What's the top income tax bracket for 2026/27?
45%, on taxable income above R1,878,600 a year.
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