Rates & sources
UK tax rates and thresholds, as published by HMRC. Scotland and Wales have devolved rates for income tax and property transactions.
Source: HMRC — Tax rates — figures refreshed at the start of each tax year.
When to use this calculator
- Before accepting a pay change, bonus, pension contribution, or salary-sacrifice option.
- When you want to compare employed, self-employed, or dividend-based income scenarios.
- When you need a simple take-home estimate before running payroll or filing returns.
- When you are approaching the £100,000 income level and want to understand the personal allowance taper effect.
- When you are planning a salary sacrifice arrangement and need to see the net pay impact before agreeing terms.
A realistic South Africa planning example
Use these sample inputs as a quick scenario test, then change one variable at a time to compare outcomes.
Estimated Annual Taxable Income (R)
R400,000
Age Group
Under 65
PAYE Already Deducted (R)
0
First Provisional Payment Already Made (R)
0
After entering these figures, review estimated annual tax, tax after paye and first provisional payment (aug) together rather than in isolation — each metric tells a different part of the story. Then rerun the tool with one input adjusted to see which variable has the biggest effect on all three outputs before you settle on a plan.
How to read your results
Estimated Annual Tax
Review this figure alongside your gross income so you can understand the true cost of deductions and plan around any thresholds before the tax year closes. If the figure looks higher than expected, check whether any pension or gift-aid contributions could reduce your taxable income.
Tax After PAYE
Review this figure alongside your gross income so you can understand the true cost of deductions and plan around any thresholds before the tax year closes. If the figure looks higher than expected, check whether any pension or gift-aid contributions could reduce your taxable income.
First Provisional Payment (Aug)
Use this metric to compare scenarios side by side and understand how changes in the key inputs drive the final outcome. If the figure surprises you, isolate one variable at a time and rerun the calculation to identify which assumption is responsible.
Second Provisional Payment (Feb)
Use this metric to compare scenarios side by side and understand how changes in the key inputs drive the final outcome. If the figure surprises you, isolate one variable at a time and rerun the calculation to identify which assumption is responsible.
Total Provisional Tax
Review this figure alongside your gross income so you can understand the true cost of deductions and plan around any thresholds before the tax year closes. If the figure looks higher than expected, check whether any pension or gift-aid contributions could reduce your taxable income.
Method & assumptionsAuthoritative sources
Provisional tax is not a separate tax — it is a system for collecting income tax in advance from taxpayers whose income is not fully taxed through PAYE at source. SARS requires provisional taxpayers to estimate their annual taxable income, calculate the tax due using the current year's tables and rebates, and settle half of the net amount by 31 August and the remainder by 28 February. The 2024/25 tax brackets range from 18% on income up to R237,100 to 45% on income above R1,817,000. Rebates of R17,235 (primary), R9,444 (secondary for those 65–74), and R3,145 (tertiary for those 75+) directly reduce the gross tax. Any PAYE withheld during the year further reduces what must be paid as provisional tax.
This calculator applies the 2024/25 SARS tax tables and rebates to your estimated taxable income, subtracts PAYE already deducted, and splits the result across the two mandatory payment dates. The first payment figure represents 50% of your estimated net annual tax, payable by 31 August. The second payment reflects the outstanding balance after accounting for your first provisional payment already made, ensuring SARS receives the full year’s liability by 28 February. Taxpayers with taxable income above R1 million should take particular care with their estimate, as SARS applies stricter underestimation rules for high earners. Always consult a registered tax practitioner for complex situations involving multiple income sources or offshore income.
Common mistakes
- !Entering gross income when you really want take-home pay, or vice versa.
- !Ignoring pension contributions, deductions, or local tax rules that change the result.
- !Comparing monthly and annual figures without standardising them first.
- !Overlooking the National Insurance threshold changes that apply mid-year when rates or bands are adjusted in a Budget.
- !Assuming a salary sacrifice benefit reduces take-home pay by the full gross amount, rather than only the after-tax cost.
What to do next
- Check the same scenario with related pay or deduction calculators to see the full picture.
- Keep a copy of the assumptions you used so you can compare next tax year or pay period accurately.
- Read the related guides below if you are choosing between multiple income or deduction options.
- If you are self-employed, run the self-employment tax calculator alongside this result to compare the net position against employed income.
- Check whether increasing your pension contribution by even one or two percent changes the take-home significantly — use the pension calculator next.
Frequently asked
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End-of-article next steps
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