i What this page covers
The tax deducted from a South African salary, month by month, for the amounts people actually earn. Each row applies the 2026/27 SARS brackets and the R17,820 primary rebate to the annualised salary, divides by twelve, adds the 1% UIF contribution up to its R177.12 ceiling, and shows what lands in the account. The main table assumes a taxpayer under 65 with no retirement contribution and no medical scheme credits, which is the base case; the two smaller tables show how a retirement contribution and the age rebates change it.
Use it as a quick answer to "how much tax on R25,000" and as a reasonableness check on a payslip. For your own figures, with medical credits and your actual contribution rate, the PAYE Take-Home Pay Calculator does the full calculation.
★ What changed this year
For 2026/27 the tax threshold for under-65s rose to R99,000 a year (R8,250 a month), so the first row of the table, R5,000 a month, pays no PAYE at all and the R10,000 row pays about R315. The brackets were adjusted for inflation after the freeze that pushed many earners into higher bands; the top rate stays at 45% above R1,878,600.
| Gross per month | PAYE per month | UIF (1%, capped) | Net pay | Effective rate | Annual tax |
|---|---|---|---|---|---|
| R5 000 | R0.00 | R50.00 | R4 950.00 | 0.0% | R0 |
| R7 500 | R0.00 | R75.00 | R7 425.00 | 0.0% | R0 |
| R10 000 | R315.00 | R100.00 | R9 585.00 | 3.1% | R3 780 |
| R12 500 | R765.00 | R125.00 | R11 610.00 | 6.1% | R9 180 |
| R15 000 | R1 215.00 | R150.00 | R13 635.00 | 8.1% | R14 580 |
| R17 500 | R1 665.00 | R175.00 | R15 660.00 | 9.5% | R19 980 |
| R20 000 | R2 115.00 | R177.12 | R17 707.88 | 10.6% | R25 380 |
| R22 500 | R2 731.00 | R177.12 | R19 591.88 | 12.1% | R32 772 |
| R25 000 | R3 381.00 | R177.12 | R21 441.88 | 13.5% | R40 572 |
| R27 500 | R4 031.00 | R177.12 | R23 291.88 | 14.7% | R48 372 |
| R30 000 | R4 681.00 | R177.12 | R25 141.88 | 15.6% | R56 172 |
| R35 000 | R6 134.75 | R177.12 | R28 688.13 | 17.5% | R73 617 |
| R40 000 | R7 684.75 | R177.12 | R32 138.13 | 19.2% | R92 217 |
| R45 000 | R9 275.58 | R177.12 | R35 547.30 | 20.6% | R111 307 |
| R50 000 | R11 075.58 | R177.12 | R38 747.30 | 22.2% | R132 907 |
| R55 000 | R12 875.58 | R177.12 | R41 947.30 | 23.4% | R154 507 |
| R60 000 | R14 736.08 | R177.12 | R45 086.80 | 24.6% | R176 833 |
| R70 000 | R18 636.08 | R177.12 | R51 186.80 | 26.6% | R223 633 |
| R80 000 | R22 657.75 | R177.12 | R57 165.13 | 28.3% | R271 893 |
| R90 000 | R26 757.75 | R177.12 | R63 065.13 | 29.7% | R321 093 |
| R100 000 | R30 857.75 | R177.12 | R68 965.13 | 30.9% | R370 293 |
| R120 000 | R39 057.75 | R177.12 | R80 765.13 | 32.5% | R468 693 |
| R150 000 | R51 357.75 | R177.12 | R98 465.13 | 34.2% | R616 293 |
| R200 000 | R73 595.75 | R177.12 | R126 227.13 | 36.8% | R883 149 |
| R250 000 | R96 095.75 | R177.12 | R153 727.13 | 38.4% | R1 153 149 |
| Gross per month | No contribution | 7.5% contribution | 15% contribution | Saving at 15% |
|---|---|---|---|---|
| R15 000 | R1 215.00 | R1 012.50 | R810.00 | R405.00 |
| R25 000 | R3 381.00 | R2 893.50 | R2 406.00 | R975.00 |
| R35 000 | R6 134.75 | R5 321.00 | R4 616.00 | R1 518.75 |
| R50 000 | R11 075.58 | R9 725.58 | R8 459.75 | R2 615.83 |
| R75 000 | R20 607.75 | R18 392.33 | R16 198.58 | R4 409.17 |
| R100 000 | R30 857.75 | R27 782.75 | R24 707.75 | R6 150.00 |
| Gross per month | Under 65 | 65 to 74 | 75 and over |
|---|---|---|---|
| R15 000 | R1 215.00 | R401.25 | R130.50 |
| R25 000 | R3 381.00 | R2 567.25 | R2 296.50 |
| R35 000 | R6 134.75 | R5 321.00 | R5 050.25 |
| R50 000 | R11 075.58 | R10 261.83 | R9 991.08 |
| R75 000 | R20 607.75 | R19 794.00 | R19 523.25 |
How these figures work
PAYE is calculated on an annual basis and deducted monthly. The employer annualises the salary (monthly × 12), applies the bracket table to get the tax for the year, subtracts the rebates, and deducts one twelfth each month. The brackets are marginal: a R50,000 salary is not taxed at 36% throughout; the first R245,100 of the year is taxed at 18%, the next band at 26%, and so on, which is why the effective rate in the table is always well below the top bracket the salary reaches.
UIF is 1% of remuneration from the employee, matched by the employer, up to a ceiling of R17,712 a month, so the deduction stops at R177.12 however high the salary goes. Retirement fund contributions (pension, provident or RA) are deducted before tax up to 27.5% of income, capped at R430,000 a year, which is why the second table shows a saving at your marginal rate. Medical scheme fees tax credits reduce the tax further and are not in these tables because they depend on the number of dependants.
★ A worked example
A R30,000 salary is R360,000 a year. Tax on the first R245,100 is R44,118; the remaining R114,900 falls in the 26% band, adding R29,874, for R73,992 before rebates. Less the R17,820 primary rebate leaves R56,172 for the year, or R4,681 a month. UIF is R177.12 because R30,000 is above the ceiling. Net pay before any other deduction: R25,141.88, an effective tax rate of 15.6% even though the salary reaches the 26% bracket.
✕ Common mistakes
- Applying the bracket rate to the whole salary. A R50,000 earner in the 31% bracket pays 31% only on the slice above R383,100 a year.
- Forgetting the rebate. Every taxpayer gets R17,820 off the annual tax, which is why the first R8,250 a month is tax free.
- Assuming UIF scales with salary. It is capped at R177.12 a month.
- Comparing net pay across employers without checking the retirement contribution rate, which moves PAYE by hundreds of rand.
- Reading these tables as a bonus calculation. A bonus is taxed by annualisation on top of the salary; the Bonus Tax Calculator handles it.
Notes on reading these figures
Figures are rounded to the cent after an annual calculation and may differ from a payroll system by a few rand because of rounding conventions and the exact pay period. The tables assume a full tax year at the same salary; someone who starts mid-year is taxed on the annualised figure and reconciled on assessment.
Terms used on this page
See also: Crypto Exchange Fees in South Africa.
Frequently asked questions
How much tax do I pay on a R25,000 salary in South Africa?
About R3,381 a month in PAYE under the 2026/27 tables for someone under 65 with no retirement contribution, plus R177.12 UIF, leaving roughly R21,440 net. A 7.5% retirement contribution brings the PAYE down by about R400.
At what salary do I start paying tax?
Above R8,250 a month (R99,000 a year) if you are under 65 in 2026/27. The thresholds are higher for taxpayers over 65 and over 75 because of the additional rebates.
Why is my payslip PAYE different from the table?
Medical scheme credits, a retirement contribution, a travel allowance, a mid-year start or a bonus all change the figure. The table is the base case; the PAYE calculator takes your details.
Is UIF really only R177.12 on a R100,000 salary?
Yes. The contribution ceiling is R17,712 of monthly remuneration, so the maximum employee contribution is R177.12 regardless of salary.
Does a 13th cheque use these tables?
Not directly. A bonus is added to the annual income and taxed by the annualisation method, which usually means a higher percentage comes off the bonus than off the salary. The Bonus Tax Calculator on this site does that calculation.
Do these figures apply to provisional taxpayers and freelancers?
The brackets and rebates do, but freelancers pay through provisional tax twice a year rather than monthly PAYE, and UIF does not apply to them. The Provisional Tax Calculator covers that.
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