Take-home pay, PAYE, UIF and rebates
In South Africa your take-home pay depends on PAYE income tax, the tax rebates and UIF. These calculators use the SARS 2026/27 tables so you can see your net pay without checking the brackets.
From gross to net
PAYE is progressive, from 18% to 45%, but the primary rebate of R17,820 comes off your tax — which means no tax is due until you earn about R99,000 a year (under 65). On top, UIF takes 1% of pay, capped at R17,712 a month.
Retirement, bonds and inflation
Retirement contributions are deductible up to 27.5% of income (cap R430,000), which lowers your tax. Home loan (bond) rates track the prime rate of about 10.5%. And since 2010 prices are up about 2.15× (Stats SA CPI).
Key 2026/27 numbers
| Item | 2026/27 value (reference) |
|---|---|
| Income tax (PAYE) | 18% – 45% (progressive) |
| Primary rebate | R17,820 |
| Tax threshold (under 65) | R99,000 |
| UIF (employee) | 1% (max ~R2,125/yr) |
| Retirement deduction | up to 27.5% (cap R430,000) |
| Prime / bond rate | ~10.5% / ~11% |
| USD / ZAR | ~R16.4 |
| Inflation since 2010 (CPI) | prices ~2.15× (100 → 215) |
These figures are estimates for the 2026/27 tax year (1 March 2026 – 28 February 2027) and change each Budget. Rebates and thresholds rise with age. This is not tax advice.