Pay and rights at work · 5 min read
Tax brackets South Africa 2026/27: what PAYE you pay on R10,000, R20,000, R30,000 and R50,000
For 1 March 2026 to 28 February 2027, tax starts at 18% and tops out at 45%. Under 65, you pay no PAYE up to R8,250 a month. On R20,000 a month, PAYE is R2,115.
SARS calls this the 2027 tax year, and its rates run from 18% on the first R245,100 of taxable income up to 45% above R1,878,600. You don't pay the top rate on your whole salary: each rate applies only to the part of your income inside its band. You then take off a rebate of R17,820, which is why someone under 65 earning under R99,000 a year pays nothing. Budget 2026 raised the brackets by 3.4% for inflation.
What are the tax brackets for 2026/27?
Up to R245,100: 18% of taxable income R245,101 to R383,100: R44,118 + 26% of the amount above R245,100 R383,101 to R530,200: R79,998 + 31% of the amount above R383,100 R530,201 to R695,800: R125,599 + 36% of the amount above R530,200 R695,801 to R887,000: R185,215 + 39% of the amount above R695,800 R887,001 to R1,878,600: R259,783 + 41% of the amount above R887,000 R1,878,601 and above: R666,339 + 45% of the amount above R1,878,600
Then take off your rebates. Everyone gets the primary rebate of R17,820. From age 65 there's a further R9,765, and from age 75 another R3,249. That gives these tax thresholds: R99,000 a year under 65, R153,250 from 65, and R171,300 from 75.
How much PAYE do I pay on my salary?
These assume you're under 65 with no retirement fund or medical aid, on the same pay all year. UIF comes off as well, so the last figure is what reaches you.
R8,000: no PAYE, R80 UIF, R7,920 left R10,000: R315 PAYE, R100 UIF, R9,585 left R15,000: R1,215 PAYE, R150 UIF, R13,635 left R20,000: R2,115 PAYE, R177.12 UIF, R17,707.88 left R25,000: R3,381 PAYE, R177.12 UIF, R21,441.88 left R30,000: R4,681 PAYE, R177.12 UIF, R25,141.88 left R50,000: R11,075.58 PAYE, R177.12 UIF, R38,747.30 left R100,000: R30,857.75 PAYE, R177.12 UIF, R68,965.13 left
Here's how R20,000 works. It's R240,000 a year, which is in the first band, so tax is 18%: R43,200. Take off the R17,820 rebate, and you have R25,380 for the year, or R2,115 a month.
Move up to R30,000. That's R360,000 a year, in the second band: R44,118 plus 26% of R114,900, or R73,992. Less the rebate, it's R56,172, which is R4,681 a month. Your top rate there is 26%, but you pay about 15.6% of your salary overall.
Your payslip can differ by a few rand. SARS tables use the middle of a pay row: on R25,000 the table says R3,386, and on R30,000 it says R4,682. Our calculator does the exact sum for your pay.
What brings my tax down?
Two things do this on a normal payslip. Retirement fund contributions come off your income before tax is worked out, up to 27.5% of your pay and R430,000 a year. SARS raised the cap from R350,000 in this tax year. If you see the old figure on a SARS page, the employer guide for 2027 has the new one, and any extra carries over to later years.
Medical aid gives you a credit that comes off the tax itself: R376 a month for you, R376 for your first dependant and R254 for each further dependant.
Pay after fund: (35,000 - 2,625) x 12 = R388,500 a year Tax: 79,998 + 31% x 5,400 = R81,672 Less rebate: R81,672 - R17,820 = R63,852 A month: R5,321 Less medical credit: R5,321 - R752 = R4,569 PAYE Take-home before the premium: 35,000 - 2,625 - 4,569 - 177.12 = R27,628.88
What isn't income tax?
UIF is separate: 1% of your pay, up to R177.12 a month. Your employer pays a matching 1%. National and provincial government employees aren't covered, according to SARS.
On a normal private payslip, only PAYE and UIF are set by law. Pension, provident fund and medical aid come from your contract or fund rules. There's no state pension or health levy in the SARS tables. The Skills Development Levy is 1% of payroll, but your employer pays it, and an employer with a payroll under R500,000 a year is exempt.
What this page doesn't cover
This page doesn't cover filing a tax return. Your IRP5 shows what your employer deducted, and you can read about your tax number in our first job guide. If you have a question about your own tax, ask SARS or a registered tax practitioner. This page is general information, not tax advice. We're not part of SARS.
Sources and further reading
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Frequently asked questions
What is the tax-free threshold in South Africa for 2026/27?
R99,000 a year under 65, which is R8,250 a month. It's R153,250 from age 65 and R171,300 from age 75.
How much tax do I pay on R10,000 a month?
R315 PAYE, if you're under 65 with no fund or medical aid. UIF takes R100, so R9,585 is left.
What is the highest tax rate?
45%, on taxable income above R1,878,600 a year. It applies only to the part above that line.
Is a bonus taxed differently?
SARS treats annual payments separately, so a bonus month can show more tax. The tables here cover normal monthly pay and leave bonuses out.
When do these rates end?
They apply until 28 February 2027. New rates usually come with the next Budget, and we'll update this page when SARS publishes them.