2026/2027 TAX YEAR Statutory SARS PAYE Brackets, Section 11F Caps & Section 6A Medical Tax Credits Active
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ZA

South African PAYE & UIF Net Salary Calculator

2026/2027 Tax Year • SARS Section 11F & 6A Accredited Formulas

Quick SA Benchmarks:

Remuneration & Deductions

Select SARS tax year, adjust income, age tier, medical aid and retirement annuity.

10 Years (2018–2027)
R 35 000.00
R
R 5k R 50k R 100k R 150k R 250k+
Primary Rebate: R 17 820.00
Max 27.5% or R 350k/yr
R
Tax Allowable: R 2 500.00 / mo 7.14% of Gross
Medical Aid Scheme Section 6A Medical Scheme Fees Tax Credit
Dependents on Medical Aid Excluding principal member
1
Section 6A Tax Credit: R 728.00 / mo
South Africa Two-Pot Retirement System Note: Regular monthly contributions to your retirement fund remain 100% tax-deductible under Section 11F up to 27.5% / R 350 000.
Net Monthly Take-Home
R 28 322.88
Annual Take-Home: R 339 874.56
Monthly PAYE
R 4 000.00
Effective: 11.4%
Employee UIF
R 177.12
Capped at R 177.12

Salary Distribution Split

Visual percentage breakdown of Net Pay, PAYE, Retirement & UIF

Take-Home: 80.9%
Net Pay 80.9% R 28 322.88
Net Take-Home Pay
R 28 322.88 80.9%
SARS PAYE (Tax)
R 4 000.00 11.4%
Pension / RA (s11F)
R 2 500.00 7.1%
UIF Employee (1%)
R 177.12 0.5%
⚡

Section 11F Tax Refund & Wealth Optimizer

SARS Co-Funding

See how much SARS subsidizes your retirement savings and calculate your annual PAYE refund.

Annual SARS Refund R 10 800.00 PAYE reduction / refund check
SARS Co-Funding Rate 36.0% Paid by SARS tax relief
True Cost to You R 1 600.00 / mo Actual take-home reduction
Unused Cap Room R 5 525.00 / mo Before hitting R350k/27.5%
R 2 500.00 / month
R 0 (No RA) R 5 000 R 10 000 R 20 000 Max Tax-Deductible
Tax Metric Without Pension / RA With Section 11F RA Net Tax Advantage
Annual Taxable Income R 420 000.00 R 390 000.00 Deduction applied
Annual SARS PAYE Tax R 64 754.00 R 55 454.00 - R 9 300.00 Tax Saved
Annual Take-Home Pay R 353 120.56 R 332 420.56 Only R 1 725/mo less in pocket
Total Wealth Created (Take-Home + RA Fund) R 353 120.56 R 362 420.56 + R 9 300.00 Wealth Boost
💡 Smart SARS Section 11F Wealth Strategy:

Because your income sits in the 31% tax bracket, SARS effectively funds R 31.00 of every R 100.00 you invest in an approved retirement annuity. That is an immediate 31% risk-free return funded through legal tax deduction.

SARS Statutory Calculation Audit

Line-by-line itemization for 2026/2027 tax assessment

Tax Year 2026/27
Statutory Item Legal Reference Annual (ZAR) Monthly (ZAR)
Gross Remuneration Gross Income R 420 000.00 R 35 000.00
Less: Section 11F Retirement Deduction Capped lesser of 27.5% / R 350k - R 30 000.00 - R 2 500.00
= Taxable Income Income Tax Base R 390 000.00 R 32 500.00
Gross Tax Before Rebates Bracket 3 (31%) R 82 010.00 R 6 834.17
Less: Statutory Age Rebate(s) Primary (<65) - R 17 820.00 - R 1 485.00
Less: Section 6A Medical Scheme Fees Tax Credit Main + 1 Dependent - R 8 736.00 - R 728.00
= Net Statutory PAYE Marginal: 31% R 55 454.00 R 4 621.17
Less: UIF Employee Contribution 1% (Clamped R 177.12) - R 2 125.44 - R 177.12
Employer UIF Contribution (Company Cost) 1% (Clamped R 177.12) R 2 125.44 R 177.12
NET TAKE-HOME SALARY Paid into Bank Account R 332 420.56 R 27 701.71
BCEA Section 33 Ready for Bank & Home Loan Applications

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SARS 2026/2027 Statutory Income Tax Brackets

Official South African Revenue Service marginal rates & rebate thresholds

Republic of South Africa
Bracket Taxable Income Range (ZAR) Rates of Tax (2026/2027) Your Status
1 R 0 – R 246 000 18% of taxable income —
2 R 246 001 – R 384 200 R 44 280 + 26% of taxable income above R 246 000 —
3 R 384 201 – R 531 500 R 80 212 + 31% of taxable income above R 384 200 —
4 R 531 501 – R 694 400 R 125 875 + 36% of taxable income above R 531 500 —
5 R 694 401 – R 891 900 R 184 519 + 39% of taxable income above R 694 400 —
6 R 891 901 – R 1 911 200 R 261 544 + 41% of taxable income above R 891 900 —
7 R 1 911 201 and above R 679 457 + 45% of taxable income above R 1 911 200 —

Statutory Rebates & Thresholds

  • • Primary (<65): R 17 820.00 (Tax threshold: R 99 000.00)
  • • Secondary (65–74): R 9 765.00 (Combined: R 27 585.00 • Threshold: R 153 250.00)
  • • Tertiary (75+): R 3 258.00 (Combined: R 30 843.00 • Threshold: R 171 350.00)

Section 6A Medical Scheme Fees Tax Credits

  • • Main Member: R 364.00 / month (R 4 368.00 / year)
  • • First Dependent: R 364.00 / month (R 4 368.00 / year)
  • • Additional Dependents: R 246.00 / month each (R 2 952.00 / year)