Sources and rates
Every value the calculators use, the official page it comes from, and the date it was last checked. Rates are for the 2026/27 tax year, 1 March 2026 to 28 February 2027, which SARS calls the 2027 year of assessment.
| Item | Value | Basis and sources | Last checked |
|---|---|---|---|
| Income tax brackets | Tax on taxable income: 18% to R245,100; 26% to R383,100; 31% to R530,200; 36% to R695,800; 39% to R887,000; 41% to R1,878,600; 45% above R1,878,600 | SARS table for the 2027 year of assessment (1 March 2026 to 28 February 2027) | 2 Nov 2026 Checked against the official source |
| Rebates and thresholds | Primary R17,820, secondary R9,765 (from 65), tertiary R3,249 (from 75). Tax thresholds R99,000, R153,250, R171,300 | SARS, 2027 column | 2 Nov 2026 Checked against the official source |
| Medical scheme fees tax credit | R376 a month for the member, R376 for the first dependant, R254 for each further dependant | SARS Budget 2026 FAQ and employer guide; up from R364 and R246 | 2 Nov 2026 Checked against the official source |
| UIF | Employee 1% and employer 1% of monthly pay up to R17,712, at most R177.12 a month each | SARS UIF pages; ceiling in force from 1 June 2021 | 2 Nov 2026 Checked against the official source |
Not included or not confirmed
- The SARS tax tables for 2026/27 (SARS year 2027) were read on the SARS rates page. The bracket thresholds were not matched against the Budget 2026 review document itself.
- The SARS PAYE worked examples for 2027 are images on the employer guide page and could not be read, so the calculator is not compared with a SARS PAYE example. It is checked against the SARS thresholds (rebates divided by 18% and the bracket table) and an independent second implementation.
- Whether the UIF ceiling of R17,712 a month was changed after 1 June 2021 was not found on the SARS pages read. The same figure is used for 2026/27.
- The R177.12 maximum employee UIF contribution is shown on the SARS UIF page and equals 1% of R17,712.
- Age is the age group the user picks (under 65, 65 to 74, 75 and over). SARS applies the age reached in the tax year, and an employer may start the higher rebate in the month of the birthday. The calculator applies the chosen rebate for all twelve months.
- PAYE is modelled as the annual tax on the yearly pay less rebates and the medical credit, divided by 12. The employer's monthly tax deduction tables, year-end reconciliation and the employee's final assessment can differ.
- Retirement fund contributions (the deduction of up to 27.5% of income, capped at R350,000 a year) are not modelled. They lower taxable income and are not applied.
- The additional medical expenses tax credit, other deductions, travel allowances, fringe benefits, bonuses, commission and pay that varies by month are not modelled.
- The employer's Skills Development Levy and the employer's UIF share are not part of the employee's take-home pay and are not modelled beyond a note.
- Interest, dividends, rental and other income, and the interest exemption, are not modelled.
- Whether SARS revised any of these figures after the check date was not tracked.
Last checked 2 November 2026. These pages are general information only. Found a difference from an official page? Tell us.