PAYE Calculator South Africa 2026/27 (SARS rates)
Enter a monthly or annual gross salary in ZAR and see the income tax, the take-home pay and how each band applies under the 2026/27 rates.
- Free
- No sign-up
- Nothing uploaded
- Updated for 2026
- Last reviewed October 2026
- Reviewed by the Owoode team
- R ZAR
- VAT 15%
- Tax reference number
- A4
- English
Rates: 2026/27. Primary rebate of R17,820 credited against tax; secondary R9,765 and tertiary R3,249 apply from ages 65 and 75. The tax threshold is R99,000 under 65, R153,250 at 65 to 74 and R171,300 at 75 and over. UIF at 1% of pay, capped at R177.12 a month, is deducted separately and is not modelled here.
Monthly take-home pay
R 32 901,75
R 7 948,25 tax deducted · 19.46% effective rate · 31% marginal rate · R 394 821,00 a year
- Monthly take-home payR 32 901,7580.5%
- TaxR 7 948,2519.5%
- Gross annual income
- R 490 200,00
- Taxable income
- R 490 200,00
- Tax before credits
- R 113 199,00
- Less tax credit
- (R 17 820,00)
- Annual income tax
- R 95 379,00
- Monthly income tax
- R 7 948,25
How the bands apply
| Band | Taxed | Rate | Tax |
|---|---|---|---|
| First R 245 100,00 | R 245 100,00 | 18% | R 44 118,00 |
| Next R 138 000,00 | R 138 000,00 | 26% | R 35 880,00 |
| Next R 147 100,00 | R 107 100,00 | 31% | R 33 201,00 |
Source: SARS rates of tax for individuals, 2027 tax year.
How employee tax is withheld
Employers work out PAYE with SARS's weekly, fortnightly, monthly or annual deduction tables, or payroll software giving the same result (Fourth Schedule to the Income Tax Act, paragraphs 9 to 11). A SARS tax directive overrides the tables. New Budget rates must be in the payroll by 1 April, and earlier under-deductions may be adjusted over the rest of the year. Pension and retirement annuity contributions come off pay before the table is applied; for 2026/27 the deduction is capped at 27.5% of the greater of remuneration or taxable income and R430 000 a year. The medical scheme fees tax credit is then subtracted: R376 a month each for the member and first dependant, and R254 for each further dependant.
Twice a year employers reconcile on the EMP501 and issue IRP5 or IT3(a) certificates: 1 April to 31 May 2026 for the year to February, and 21 September to 31 October 2026 for March to August. A reconciliation is rejected if a liable employee lacks a valid income tax number. A late EMP501 costs 1% of the year's PAYE, plus 1% a month, up to 10%.