Calculate South African PAYE tax and monthly net salary under 2026 SARS tax tables. Includes primary age rebates, medical scheme credits, and statutory UIF deductions.
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Lerato is a 32-year-old software developer in Johannesburg earning R35,000 per month with 1 dependent on medical aid.
Lerato receives R29,261.55 net monthly take-home pay with an effective tax rate of 15.9%.
UIF (Unemployment Insurance Fund) is 1% paid by the employee and 1% paid by the employer. The maximum monthly salary subject to UIF is R17,712, which makes the maximum employee deduction R177.12 per month.
SARS provides statutory rebates that directly reduce the amount of income tax you pay: Primary rebate for all individuals (R17,235), Secondary rebate for people aged 65 to 74 (additional R9,444), and Tertiary rebate for people aged 75 and older (additional R3,145).
Medical tax credits (Section 6A) reduce your tax liability directly by R364 per month for the main member, R364 for the first dependent, and R246 for each additional dependent.
Your marginal rate is the highest statutory bracket (from 18% up to 45%) applied to your top tranche of earnings. Your effective rate is your actual net tax paid divided by your total gross income after applying statutory rebates and medical tax credits.
Yes. Contributions to a pension, provident, or retirement annuity fund are tax-deductible up to 27.5% of the higher of your taxable income or remuneration, capped at R350,000 per tax year.