How to use South Africa Income Tax Calculator
This South Africa income tax calculator estimates your SARS PAYE income tax and 1% UIF contribution based on your annual income and the tax year you select. SARS tax years end at the end of February, so the 2026 year covers 1 March 2025 to 28 February 2026. Choose between 2023, 2024, 2025 and 2026 — 2026 is the latest. The brackets and the R17,235 primary rebate are unchanged across the 2024, 2025 and 2026 years (the 2025 Budget left them unadjusted), while 2023 used smaller brackets and a R16,425 rebate. The calculator shows your effective rate, marginal rate, a full bracket breakdown and your estimated take-home pay.
- Select your SARS tax year (2023, 2024, 2025, or 2026) from the dropdown.
- Enter your annual gross income (taxable remuneration before deductions).
- Keep the filing status as Individual — South Africa taxes individuals under 65 here.
- Click Calculate to see your PAYE income tax, 1% UIF, effective rate and marginal rate.
- Review the bracket-by-bracket breakdown and your estimated take-home pay.
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How South African tax brackets and the rebate work
SARS taxes income on a progressive table that starts at 18% and rises to 45%, then subtracts a flat primary rebate (R17,235 for 2024–25). Because the rebate equals 18% of the R95,750 tax threshold, this calculator models it as a tax-free band up to R95,750 and applies the official rates above it — giving the exact after-rebate figure. For example, on R250,000 in 2025 you pay nothing on the first R95,750, 18% on the next R141,350 (R25,443) and 26% on the remaining R12,900 (R3,354), totalling R28,797 — an effective rate of about 11.5% against a 26% marginal rate.
| Taxable Income (R) | Tax Rate | Notes |
|---|---|---|
| 0 – 95,750 | 0% | Primary rebate / tax threshold |
| 95,751 – 237,100 | 18% | Official 18% band, less the rebate |
| 237,101 – 370,500 | 26% | |
| 370,501 – 512,800 | 31% | |
| 512,801 – 673,000 | 36% | |
| 673,001 – 857,900 | 39% | |
| 857,901 – 1,817,000 | 41% | |
| 1,817,001+ | 45% | Top marginal rate |
The UIF contribution
On top of income tax, employees contribute 1% of their remuneration to the Unemployment Insurance Fund (UIF), and the employer matches another 1%. The employee contribution is capped at the UIF ceiling of R17,712 per month, so the maximum you pay is R177.12 per month or about R2,125.44 per year. On a R200,000 salary that is R2,000; above R212,544 of annual income the UIF is capped. This calculator subtracts the 1% employee UIF in your take-home figure.
Effective versus marginal tax rate
Your effective tax rate is your total tax divided by total income — your true average. Your marginal tax rate is the rate on your next rand, set by the highest SARS bracket you reach. On R500,000 in 2025 your marginal rate is 31%, but because the first R95,750 is tax-free and the lower bands are taxed at 18% and 26%, your effective rate is only about 20%. Understanding the gap helps with decisions about overtime, bonuses and retirement-fund contributions.
No provincial income tax in South Africa
Unlike the United States or Canada, South African provinces do not levy personal income tax. All income tax is national and collected by SARS, so your PAYE plus UIF is the full payroll picture and there is no province selector. Note that this estimate covers the under-65 individual only and excludes medical scheme tax credits, retirement-fund deductions, the age 65+/75+ rebates, and capital gains tax.
Worked examples
Individual, R250,000 income, 2025
Inputs: R250,000 income
Result: ~R28,797 income tax · R2,125 UIF · 11.5% effective · 26% marginal
Individual, R500,000 income, 2025
Inputs: R500,000 income
Result: ~R100,272 income tax · R2,125 UIF · 20.1% effective · 31% marginal
Individual, R1,000,000 income, 2025
Inputs: R1,000,000 income
Result: ~R292,284 income tax · R2,125 UIF · 29.2% effective · 41% marginal
Glossary
- Primary rebate
- A flat amount (R17,235 in 2024–25) subtracted from tax, making the first R95,750 of income tax-free.
- Tax threshold
- The income level under 65 below which no SARS income tax is payable — R95,750 for 2024–25.
- PAYE
- Pay-As-You-Earn — income tax withheld from salary by your employer and paid to SARS.
- UIF
- The Unemployment Insurance Fund — a 1% employee contribution capped at R177.12 per month.
- SARS
- The South African Revenue Service — the national authority that administers income tax.
- Effective tax rate
- Total tax owed divided by total income — your true average tax rate.
- Marginal tax rate
- The tax rate applied to your next rand of income, set by the highest bracket you reach.
- SARS tax year
- The tax year ending in February; the 2025 year runs 1 March 2024 to 28 February 2025.
Related reading
Frequently Asked Questions
Why use South Africa Income Tax Calculator?
- Applies the SARS primary rebate (R17,235) so you only pay tax above the R95,750 threshold
- Includes the 1% UIF contribution, capped at R177.12 per month, in your take-home
- Compare the 2023, 2024 and 2025 SARS tax years in one click
- See your effective rate (actual tax ÷ income) versus your marginal SARS bracket rate
- Full bracket breakdown shows how each 18% to 45% band is taxed in rand
Common use cases
- Estimate your SARS PAYE before your IRP5 or tax return
- Check how the primary rebate makes the first R95,750 of income tax-free
- See how a raise or bonus moves you into a higher SARS bracket
- Work out your monthly take-home pay after PAYE and UIF
- Look up tax for a prior SARS tax year when amending an assessment
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