South African take-home pay is gross salary minus PAYE income tax, UIF (1% employee + 1% employer, capped at R177.12/month each), and any voluntary pension or medical aid. SARS sets the PAYE bracket schedule, with the primary rebate of R17,235 reducing all individual taxpayers' liability.

South African PAYE is administratively straightforward compared with the UK or US, but marginal rates rise steeply and the limited tax-free thresholds mean middle-income SA earners often face a higher effective rate than their international peers on the same gross income.

The SARS PAYE bracket stack (2024/25 reference; updated annually): - 18% on R1 – R237,100 - 26% on R237,101 – R370,500 - 31% on R370,501 – R512,800 - 36% on R512,801 – R673,000 - 39% on R673,001 – R857,900 - 41% on R857,901 – R1,817,000 - 45% above R1,817,001

Rebates (applied as a reduction to tax liability): - Primary rebate: R17,235 (all taxpayers) - Secondary rebate (65+): additional R9,444 - Tertiary rebate (75+): additional R3,145

Tax thresholds (taxable income below which no tax is payable): - Under 65: R95,750 - 65-74: R148,217 - 75+: R165,689

UIF (Unemployment Insurance Fund): - 1% employee + 1% employer (matched) - Capped at R17,712 monthly remuneration, equating to R177.12 per side per month - Applies to virtually all employed workers including domestic workers

Voluntary deductions the calculator handles: - Retirement annuity / pension fund: deductible up to 27.5% of remuneration or taxable income (whichever is greater), capped at R350,000/year - Medical aid: medical scheme fees tax credit of R364/month for the first two beneficiaries and R246/month for each additional beneficiary - Travel allowance: 78% taxable, 22% if a logbook proves business use

The calculator outputs annual gross-to-net, monthly cash-in-hand, marginal tax rate on the next rand earned, effective tax rate, and an optimisation pass that solves for the retirement annuity contribution that maximises after-tax wealth under the 27.5% deduction cap. For underlying rate schedules and rebate amounts, the SARS Income Tax Tables and the National Treasury Budget Review are the authoritative sources, updated each February.