Personal income tax
The 2027 individual schedule runs from 18% to 45% before age-related rebates and medical credits. The first band ends at R245,100; taxable income is not necessarily gross salary.
Filing & deadlines
Check the correct assessment year in SARS services. Multiple income sources are combined on assessment, so withholding from each source may not cover the final amount.
Business and scope
Provisional taxpayers and employers have different payment and reporting obligations. Salary deduction tables are not corporate-income-tax tables.
Salary and take-home pay calculator
2027 assessment year: 1 March 2026–28 February 2027. Full-year adult resident, one employer, cash salary and bonus only. Calculates annual income tax, age rebates, retirement-fund deduction, medical credits and monthly UIF. Salary excludes employer pension/medical benefits; no other income, lump sums or carried-forward retirement deductions.
Annual estimate · 2027
- Annual gross earnings
- ZAR 360,000.00
- Employee UIF
- ZAR 2,125.44
- Employee pension saving
- ZAR 0.00
- Annual income tax
- ZAR 56,172.00
- Personally paid medical-scheme premiums
- ZAR 0.00
- Annual income after tax and payroll deductions
- ZAR 301,702.56
- Average per calendar month (annual net ÷ 12)
- ZAR 25,141.88
- Employer UIF only
- ZAR 2,125.44
Calculation details
- Tax deductions applied
- ZAR 0.00
- Taxable income after allowances
- ZAR 360,000.00
- Tax reduction applied
- ZAR 17,820.00
| Month | Annual gross earnings | Employee UIF | Employee pension saving |
|---|---|---|---|
| 2026-03 | ZAR 30,000.00 | ZAR 177.12 | ZAR 0.00 |
| 2026-04 | ZAR 30,000.00 | ZAR 177.12 | ZAR 0.00 |
| 2026-05 | ZAR 30,000.00 | ZAR 177.12 | ZAR 0.00 |
| 2026-06 | ZAR 30,000.00 | ZAR 177.12 | ZAR 0.00 |
| 2026-07 | ZAR 30,000.00 | ZAR 177.12 | ZAR 0.00 |
| 2026-08 | ZAR 30,000.00 | ZAR 177.12 | ZAR 0.00 |
| 2026-09 | ZAR 30,000.00 | ZAR 177.12 | ZAR 0.00 |
| 2026-10 | ZAR 30,000.00 | ZAR 177.12 | ZAR 0.00 |
| 2026-11 | ZAR 30,000.00 | ZAR 177.12 | ZAR 0.00 |
| 2026-12 | ZAR 30,000.00 | ZAR 177.12 | ZAR 0.00 |
| 2027-01 | ZAR 30,000.00 | ZAR 177.12 | ZAR 0.00 |
| 2027-02 | ZAR 30,000.00 | ZAR 177.12 | ZAR 0.00 |
Uses SARS’s published 2027 tables and 2026 Budget administration guidance, including the R430,000 retirement deduction ceiling. Pension percentage applies to salary and bonus; tax relief is also limited to 27.5% of remuneration. Enter medical premiums paid personally for the same members throughout all 12 months. Premiums reduce net income; out-of-pocket medical expenses affect tax credits only. This estimates annual liability, including eligible additional medical credits, rather than exact monthly PAYE. Employer figures show UIF only, not SDL or all employment costs.
Official basis and tool instructions
Official SARS payroll tax-table lookup
This link opens the authority’s service or instructions. Check its supported year and eligibility; a calculation or draft does not submit a tax return.
Open official resource ↗Official basis and tool instructions
- South African Revenue Service (SARS) — Reference 1https://www.sars.gov.za/tax-rates/employers/tax-deduction-tables/
- South African Revenue Service (SARS) — Reference 2https://www.sars.gov.za/tax-rates/income-tax/rates-of-tax-for-individuals/
- South African Revenue Service (SARS) — Reference 3https://www.sars.gov.za/guide-for-employers-in-respect-of-tax-deduction-tables/
- South African Revenue Service (SARS) — Reference 4https://www.sars.gov.za/types-of-tax/personal-income-tax/income-from-two-sources/
Official sources
Sources checked 28 Oct 2026 · 2027 tax year: 2026-03-01–2027-02-28
- South African Revenue Service (SARS) — Reference 1https://www.sars.gov.za/tax-rates/income-tax/rates-of-tax-for-individuals/
- South African Revenue Service (SARS) — Reference 2https://www.sars.gov.za/guide-for-employers-in-respect-of-tax-deduction-tables/
- South African Revenue Service (SARS) — Reference 3https://www.sars.gov.za/types-of-tax/personal-income-tax/income-from-two-sources/