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🇿🇦 South Africa Income Tax Calculator 2026/27
For the tax year running 1 March 2026 to 28 February 2027, South African income tax starts at 18% and climbs through six more brackets to 45% above R1,878,600. Almost everyone also gets the primary rebate, R17,820 a year, subtracted directly from the tax bill rather than from taxable income; that's what creates the effective tax-free threshold of R99,000. On top of income tax, UIF takes 1% of pay, capped at a R17,712 monthly earnings ceiling, so it tops out at R177.12 a month no matter how much you earn. At R350,000 gross, a South African employee pays around R54,200 in income tax (after the primary rebate) and R2,125 in UIF, taking home approximately R293,700. At R600,000, take-home is roughly R466,900 as the 30% and 33% brackets apply to the bulk of income.
South Africa Income Tax Brackets
| Income band | Rate |
|---|---|
| R0 – R245,100 | 18.00% |
| R245,100 – R383,100 | 26.00% |
| R383,100 – R530,200 | 31.00% |
| R530,200 – R695,800 | 36.00% |
| R695,800 – R887,000 | 39.00% |
| R887,000 – R1,878,600 | 41.00% |
| R1,878,600 and above | 45.00% |
Take-home pay examples
| Gross / year | Net / year | Net / month |
|---|---|---|
| R150,000 | R139,320 | R11,610 |
| R350,000 | R294,303 | R24,525 |
| R600,000 | R464,968 | R38,747 |
| R1,000,000 | R709,582 | R59,132 |
Employee figures only, standard deductions applied. Pension contributions, benefits in kind, and other personal factors are not included.
Data & assumptions
- Tax year
- 2026
- Last updated
- 2026-07-17
- Employment assumption
- Full-time employee, single filer
Figures are estimates based on standard deductions and do not account for pension contributions, benefits in kind, or individual circumstances. See our methodology for how these numbers are calculated.
Frequently Asked Questions
Why is the tax-free threshold R99,000 and not a round number?
It falls out of the maths rather than being set directly: the first bracket is 18%, and the primary rebate is R17,820. R99,000 × 18% is almost exactly R17,820, so tax on income up to that point is fully cancelled by the rebate. Above it, you start paying a real tax bill.
What about the rebates for people over 65?
Those aren't included here. South Africa adds a secondary rebate (R9,765) at 65 and a tertiary rebate (R3,249) at 75, both stacking on top of the primary rebate. Since this calculator doesn't ask for age, it shows the under-65 figure only.
Is the medical scheme fees tax credit included?
No. That credit only applies if you contribute to a registered medical scheme, and the amount depends on how many dependants you have on the scheme, so it's not something a single gross-salary figure can capture.
What is a good salary in South Africa?
Cape Town and Johannesburg are South Africa's most expensive cities; Pretoria and Durban are somewhat more affordable. A single person in Johannesburg typically needs R25,000–40,000 net per month to live in a mid-range area with medical aid and a car. The national median gross salary is around R150,000–200,000 per year, though sector disparities are enormous: a formal-sector professional in finance or tech earns dramatically more than the median, while a large proportion of the workforce earns minimum wage. Tech salaries in Johannesburg and Cape Town run R350,000–900,000 gross for experienced engineers; senior roles at banks and tech companies can exceed R1,000,000 gross.
How does South African take-home compare to other African countries?
South Africa's tax system is one of the more sophisticated on the continent, with progressive rates (18%–45%) and a primary rebate that creates the effective R99,000 tax-free threshold. Nigeria's personal income tax tops out at 24% with a similar graduated approach; Kenya's PAYE tops out at 30% above KES 800,000 per month; Egypt has a lower top rate of 25%. By effective rate, South Africa's burden on mid-range professional incomes (25–35% effective) sits in the middle of the African range, with some smaller economies applying lower flat rates. South Africa is distinctive in having an established formal payroll infrastructure and a currency (ZAR) that can be readily compared with EUR/USD for benchmarking.
What is the UIF and what does it pay out if I lose my job?
UIF (Unemployment Insurance Fund) is South Africa's state unemployment insurance. Employees contribute 1% of earnings (capped at R17,712 per month in 2025) and employers match it. If you become unemployed through retrenchment or contract end, you can claim UIF benefits at 38%–60% of your daily earnings for a maximum of 365 days credit (calculated as one day's credit for every four days worked, up to a maximum of 365 days over four years). The benefit replaces a portion of income but is not generous for professional earners, since the earnings ceiling means the maximum daily benefit is capped regardless of what you previously earned. Claims are submitted online via the Department of Employment and Labour portal.