PAYE Net Salary Calculator — South Africa 2026
Calculate your take-home pay after PAYE, UIF, and medical aid credits. Updated for the current SARS tax year.
Last updated: May 2026
Primary rebate applies
Deductible up to 27.5% of income or R350,000/year, whichever is lower.
Estimates your monthly and annual take-home pay after PAYE tax, UIF, and optional medical aid credits — using the current SARS tax tables for the 2025/26 tax year.
Key inputs explained
- Annual gross salary
- Your total cost-to-company (CTC) or basic + benefits before any deductions.
- Medical aid dependants
- Each dependant (including yourself) qualifies for a tax credit that reduces your PAYE directly.
- Tax year
- Tax tables and rebates change each year — select the correct year for accurate results.
UIF contributions are capped at a monthly salary of R17 711.58. If you earn above this, your UIF deduction stays fixed at R177.12/month.
Frequently Asked Questions
PAYE (Pay As You Earn) is calculated by applying the SARS progressive tax tables to your annual taxable income, then subtracting applicable rebates (primary, secondary for over-65s, tertiary for over-75s). The result is divided by 12 for your monthly PAYE deduction. For 2025/26, the primary rebate is R17,235.
UIF (Unemployment Insurance Fund) is deducted at 1% of your gross remuneration, with your employer contributing a matching 1%. The maximum monthly contribution is capped based on the current ceiling earnings threshold. UIF covers you for unemployment, illness, maternity, adoption, and dependant benefits.
A tax deduction reduces your taxable income (e.g. an RA contribution). A tax rebate directly reduces the tax you owe. Every South African taxpayer gets the primary rebate (R17,235 for 2025/26). Additional rebates apply if you are over 65 or 75. Medical aid credits are also applied as a rebate against your PAYE.
For the 2025/26 tax year, individuals under 65 pay no income tax if their annual taxable income is below R95,750. This is derived from the first tax bracket rate of 18% offset by the primary rebate of R17,235 (R17,235 ÷ 18% = R95,750).
SARS provides Medical Scheme Fees Tax Credits (MTC) that reduce your PAYE. For 2025/26, the credit is R364/month for the main member, R364 for the first dependant, and R246 for each additional dependant. These credits are subtracted directly from your tax liability, not just from taxable income.
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