How to Calculate PAYE Tax in South Africa
PAYE (Pay As You Earn) is the income tax that South African employers withhold from employees' salaries each month and pay to SARS on their behalf. Our free PAYE calculator uses the official 2025/2026 SARS tax tables to give you an accurate breakdown of your monthly and annual income tax liability.
South Africa uses a progressive tax system with 7 brackets ranging from 18% to 45%. The first R245,100 of your annual income is taxed at 18%, with higher portions taxed at progressively higher rates. All taxpayers receive a primary rebate of R17,820 per year, which effectively creates a tax-free threshold of R99,000 annually (about R8,250 per month) for those under 65.
To use this calculator, simply enter your gross monthly or annual salary, select your age (which determines your rebate), and instantly see your PAYE breakdown including effective and marginal tax rates. The calculator accounts for all age-based rebates — primary (all taxpayers), secondary (65+), and tertiary (75+).
Frequently Asked Questions
How much tax do I pay on my salary in South Africa?
South African income tax is calculated on a sliding scale from 18% to 45% based on your annual taxable income. For example, earning R25,000 per month places you in the 26% marginal bracket. After the primary rebate of R17,820, your effective tax rate is typically between 15% and 18%.
What are the SARS tax brackets for 2025/2026?
The 7 brackets are: R1–R245,100 at 18%, R245,101–R383,100 at 26%, R383,101–R530,200 at 31%, R530,201–R695,800 at 36%, R695,801–R887,000 at 39%, R887,001–R1,878,600 at 41%, above R1,878,601 at 45%.
What tax rebates am I entitled to in South Africa?
All taxpayers get a primary rebate of R17,820 per year. Those aged 65 and older receive an additional R9,765 secondary rebate, and those 75 and older get a further R3,249 tertiary rebate.
What is the tax threshold in South Africa for 2025/2026?
The tax threshold is R99,000 per year (about R8,250/month) for persons under 65, R153,250 for ages 65–74, and R171,300 for those 75 and older. Below these amounts, no PAYE is payable.
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