No tax is due on annual income up to R99 000 (under 65), R153 250 (65–74) or R171 300 (75+).
PAYE is the annual tax spread evenly over 12 months, the way SARS’s tax deduction tables work for a steady salary. Bonuses are taxed in the month paid at your marginal rate.
Medical credits: R376 a month each for you and your first dependant, R254 for each additional dependant. Out-of-pocket medical expenses can earn further relief on assessment.
This is an estimate based on published rates, not tax or financial advice. Your payslip or assessment may differ. We are an independent site, not affiliated with any government agency.
How PAYE is worked out
Annual taxable income – your salary for the year, minus retirement fund contributions (up to 27.5%, max R430,000).
Tax on the brackets – from 18% up to 45% above R1,878,600.
Less rebates – R17,820 for everyone, plus R9,765 from 65 and R3,249 from 75.
Less medical scheme fees tax credits – R376 a month each for you and your first dependant, R254 for each additional dependant.
Divide by 12 for the monthly PAYE; UIF of 1% (max R177.12) is deducted separately.
Worked example: R30,000 a month
Salary R30,000 a month, under 65
Annual income of R360,000 falls in the 26% bracket: R44,118 + 26% × R114,900 = R73,992, less the R17,820 rebate = R 56 172 for the year, or R 4 681,00 a month.
Take-home pay per monthR 25 141,88
PAYE per month
R 4 681,00
Income tax for the year
R 56 17215.6% of salary
UIF
R 177,121% up to R17,712
How the tax is worked out (annual)
Annual salary
R 360 000
Taxable income
R 360 000
Tax on the brackets
R 73 992,00
Less rebates
−R 17 820,00
Income tax
R 56 172,00
Take-home pay by salary (2026/27, under 65)
Monthly salary
PAYE
UIF
Take-home
R10,000
R315
R100
R9,585
R15,000
R1,215
R150
R13,635
R20,000
R2,115
R177.12
R17,708
R25,000
R3,381
R177.12
R21,442
R30,000
R4,681
R177.12
R25,142
R40,000
R7,684.75
R177.12
R32,138
R50,000
R11,075.58
R177.12
R38,747
R75,000
R20,607.75
R177.12
R54,215
R100,000
R30,857.75
R177.12
R68,965
Medical aid and retirement contributions lower these figures – add them in the calculator.
Questions people ask
How much tax on R30,000 a month?
About R4,681 PAYE a month (R56,172 for the year) for someone under 65 with no medical aid or retirement contributions. With UIF of R177.12, take-home pay is about R25,142.
How much tax on R20,000 a month?
About R2,115 a month. The annual R240,000 is taxed at 18% (R43,200) less the R17,820 primary rebate – R25,380 for the year.
What salary is tax-free in 2026/27?
Up to R99,000 a year (R8,250 a month) if you are under 65, R153,250 from 65 and R171,300 from 75.
Do retirement annuity contributions reduce tax?
Yes. Contributions to pension, provident and retirement annuity funds are deductible up to 27.5% of your remuneration or taxable income, with a cap of R430,000 a year from 1 March 2026.
This is an estimate based on published rates, not tax or financial advice. Your payslip or assessment may differ. We are an independent site, not affiliated with any government agency. Read the full disclaimer.
