i What this page covers
The tax on a bonus in South Africa depends on your salary, not on the bonus alone, because SARS annualises it: your employer adds the bonus to your yearly earnings and taxes the increase at the brackets it falls into. The three tables show the tax, the net amount and the effective rate on bonuses from R5,000 to R200,000 for six monthly salaries, under the 2026/27 tables for a taxpayer under 65 with no other deductions.
Use it to answer "how much tax on a R50,000 bonus" in one look, and the bonus tax calculator for your own salary, age and retirement contribution.
★ What changed this year
For 2026/27 the brackets moved up: the 26% band now starts at R245,100 and the 45% rate at R1,878,600, so a bonus is taxed slightly less than the same bonus on the same salary a year ago. The primary rebate is R17,820, which is why the lowest salary in the table pays little tax on a small bonus. Figures from the SARS income tax tables.
| Bonus | Salary R15,000 a month | Salary R25,000 a month | Salary R35,000 a month | Salary R50,000 a month | Salary R75,000 a month | Salary R100,000 a month |
|---|---|---|---|---|---|---|
| R5,000 | R900 | R1,300 | R1,550 | R1,800 | R2,050 | R2,050 |
| R10,000 | R1,800 | R2,600 | R3,100 | R3,600 | R4,100 | R4,100 |
| R15,000 | R2,700 | R3,900 | R4,650 | R5,400 | R6,150 | R6,150 |
| R20,000 | R3,600 | R5,200 | R6,200 | R7,200 | R8,200 | R8,200 |
| R25,000 | R4,500 | R6,500 | R7,750 | R9,000 | R10,250 | R10,250 |
| R30,000 | R5,400 | R7,800 | R9,300 | R10,800 | R12,300 | R12,300 |
| R40,000 | R7,200 | R10,400 | R12,400 | R14,400 | R16,400 | R16,400 |
| R50,000 | R9,000 | R13,000 | R15,500 | R18,000 | R20,500 | R20,500 |
| R75,000 | R14,292 | R19,500 | R23,250 | R27,000 | R30,750 | R30,750 |
| R100,000 | R20,792 | R26,845 | R31,000 | R36,126 | R41,000 | R41,000 |
| R150,000 | R33,792 | R42,345 | R48,490 | R55,626 | R61,500 | R61,500 |
| R200,000 | R46,792 | R57,845 | R66,490 | R75,126 | R82,000 | R82,000 |
| Bonus | Salary R15,000 a month | Salary R25,000 a month | Salary R35,000 a month | Salary R50,000 a month | Salary R75,000 a month | Salary R100,000 a month |
|---|---|---|---|---|---|---|
| R5,000 | R4,100 | R3,700 | R3,450 | R3,200 | R2,950 | R2,950 |
| R10,000 | R8,200 | R7,400 | R6,900 | R6,400 | R5,900 | R5,900 |
| R15,000 | R12,300 | R11,100 | R10,350 | R9,600 | R8,850 | R8,850 |
| R20,000 | R16,400 | R14,800 | R13,800 | R12,800 | R11,800 | R11,800 |
| R25,000 | R20,500 | R18,500 | R17,250 | R16,000 | R14,750 | R14,750 |
| R30,000 | R24,600 | R22,200 | R20,700 | R19,200 | R17,700 | R17,700 |
| R40,000 | R32,800 | R29,600 | R27,600 | R25,600 | R23,600 | R23,600 |
| R50,000 | R41,000 | R37,000 | R34,500 | R32,000 | R29,500 | R29,500 |
| R75,000 | R60,708 | R55,500 | R51,750 | R48,000 | R44,250 | R44,250 |
| R100,000 | R79,208 | R73,155 | R69,000 | R63,874 | R59,000 | R59,000 |
| R150,000 | R116,208 | R107,655 | R101,510 | R94,374 | R88,500 | R88,500 |
| R200,000 | R153,208 | R142,155 | R133,510 | R124,874 | R118,000 | R118,000 |
| Bonus | Salary R15,000 a month | Salary R25,000 a month | Salary R35,000 a month | Salary R50,000 a month | Salary R75,000 a month | Salary R100,000 a month |
|---|---|---|---|---|---|---|
| R5,000 | 18.0% | 26.0% | 31.0% | 36.0% | 41.0% | 41.0% |
| R10,000 | 18.0% | 26.0% | 31.0% | 36.0% | 41.0% | 41.0% |
| R15,000 | 18.0% | 26.0% | 31.0% | 36.0% | 41.0% | 41.0% |
| R20,000 | 18.0% | 26.0% | 31.0% | 36.0% | 41.0% | 41.0% |
| R25,000 | 18.0% | 26.0% | 31.0% | 36.0% | 41.0% | 41.0% |
| R30,000 | 18.0% | 26.0% | 31.0% | 36.0% | 41.0% | 41.0% |
| R40,000 | 18.0% | 26.0% | 31.0% | 36.0% | 41.0% | 41.0% |
| R50,000 | 18.0% | 26.0% | 31.0% | 36.0% | 41.0% | 41.0% |
| R75,000 | 19.1% | 26.0% | 31.0% | 36.0% | 41.0% | 41.0% |
| R100,000 | 20.8% | 26.8% | 31.0% | 36.1% | 41.0% | 41.0% |
| R150,000 | 22.5% | 28.2% | 32.3% | 37.1% | 41.0% | 41.0% |
| R200,000 | 23.4% | 28.9% | 33.2% | 37.6% | 41.0% | 41.0% |
How these figures work
A bonus is not taxed at a flat rate and is not "taxed more" than salary. The employer takes your annual earnings, adds the bonus, computes the annual tax under the SARS tables, subtracts the tax already due on the salary alone, and deducts the difference from the bonus payment. The result is that the bonus is taxed at your marginal rate, or at two rates if it pushes you into the next bracket, which is why the effective rate in the third table rises with both the salary and the size of the bonus.
Because the brackets are annual, the month the bonus is paid does not matter for the final tax, only for the cash flow of that month. UIF is not deducted from a bonus above the monthly ceiling, and retirement contributions reduce the taxable amount if the bonus is pensionable, which the calculator handles and these tables do not.
★ A worked example
A R25,000 salary is R300,000 a year, with tax of R40,572. Add a R30,000 bonus and annual income is R330,000, taxed at R48,372. The difference, R7,800, is the PAYE on the bonus, which is 26.0% of it, so R22,200 lands in the account. The same R30,000 bonus on a R75,000 salary costs R12,300, because it falls entirely in the 39% bracket.
✕ Common mistakes
- Expecting the bonus to be taxed at a fixed 40% or 45%. Only earners above R1,878,600 a year pay 45% on a bonus.
- Reading the effective rate on the bonus as your overall rate. The bonus is taxed at the margin, so its rate is higher than the average rate on your salary.
- Forgetting that a thirteenth cheque paid in December is annualised the same way as any bonus; the timing changes nothing.
- Comparing net bonuses across jobs without the salary. The same bonus nets R5,000 more at R25,000 a month than at R75,000.
- Assuming retirement fund contributions on the bonus are tax-free. They are deductible up to the annual cap, which can reduce the tax shown here if the bonus is pensionable.
Notes on reading these figures
Figures use the 2026/27 brackets and the R17,820 primary rebate for a taxpayer under 65, with no medical scheme credits, no retirement deduction and no other income. Over-65s pay less because of the secondary rebate. Values are rounded to the rand.
Terms used on this page
Spotted an outdated figure? If a figure or rate on this page no longer matches its source, email us the page and the source. A material correction is dated on the Updates Log.
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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