Results
Based on 2025/2026 SARS tax tables
Monthly Take-Home Pay
R 0.00
R 0.00 per year
Salary breakdown0% tax
Net Pay
PAYE
UIF
Gross Monthly SalaryR 0.00
PAYE (Income Tax)- R 0.00
UIF (Employee 1%)- R 0.00
Medical Aid Contribution- R 0.00
Net Take-Home PayR 0.00
Employer Cost to Company
Gross SalaryR 0.00
UIF (Employer 1%)+ R 0.00
SDL (1% of payroll)+ R 0.00
Total Cost to CompanyR 0.00
⚠️ Estimates based on 2025/2026 SARS tables. For guidance only. Contact Your Accountant® for accurate payroll calculations.
Enhanced PAYE Results
Based on 2025/2026 SARS tax tables
Monthly Net Pay
R 0.00
R 0.00 per year
Gross Remuneration
Basic SalaryR 0.00
Bonus / 13th ChequeR 0.00
CommissionR 0.00
Travel Allowance (taxable portion)R 0.00
Company Car Fringe BenefitR 0.00
Employer Medical Contribution (FB)R 0.00
Housing AllowanceR 0.00
Cell / Internet AllowanceR 0.00
Low Interest Loan BenefitR 0.00
Other Fringe BenefitsR 0.00
Gross RemunerationR 0.00
Deductions
RA / Pension (deductible)- R 0.00
Taxable IncomeR 0.00
Tax & Deductions
Gross Tax (before rebates)R 0.00
Primary Rebate- R 0.00
Medical Tax Credit- R 0.00
PAYE (monthly)- R 0.00
UIF (employee 1%)- R 0.00
Employee Medical Contribution- R 0.00
Other Deductions- R 0.00
Monthly Net PayR 0.00
Employer Cost to Company
Basic SalaryR 0.00
UIF (employer 1%)R 0.00
SDL (1%)R 0.00
Employer Medical ContributionR 0.00
Employer Pension ContributionR 0.00
Total Cost to CompanyR 0.00
⚠️ This calculator provides estimates based on SARS tables. Fringe benefits may be subject to additional rules. Always verify with a registered tax practitioner. Contact Your Accountant® for accurate payroll processing.
Tax Comparison
SBC sliding scale vs normal 27% flat rate
💰 Potential Annual Tax Saving
R 0
by using SBC rates instead of 27%
SBC Tax
R 0
0% effective
✅ LOWEST
Normal 27%
R 0
27% flat rate
❌ HIGHER
Trust (45%)
R 0
45% undistributed
❌ HIGHEST
Taxable Net ProfitR 0
SBC Tax PayableR 0
After-Tax Profit (SBC)R 0
Normal Company Tax (27%)R 0
After-Tax Profit (Normal)R 0
⚠️ SBC qualifying criteria apply. Consult Your Accountant® to confirm eligibility and ensure your company is correctly structured to benefit from SBC rates.
Trust Tax Results
Retained in trust vs distributed to beneficiaries
💰 Tax Saving Through Distribution
R 0
by distributing income to beneficiaries
Trust Tax (45%)
R 0
flat 45% rate
❌ RETAINED
Distribution Tax
R 0
beneficiary rate
✅ DISTRIBUTED
Each Gets
R 0
net after tax
Trust Net IncomeR 0
Amount DistributedR 0
Each Beneficiary ReceivesR 0
Tax per BeneficiaryR 0
Total Tax (all beneficiaries)R 0
Total Net Income to FamilyR 0
⚠️ Trust taxation is complex. Anti-avoidance rules, conduit principle and SARS requirements apply. Always consult Your Accountant® before structuring income through a trust.
Repayment Summary
Finance lease / instalment sale estimate
Monthly Repayment
R 0.00
excl. insurance & fees
Asset PriceR 0
Less Deposit- R 0
Amount FinancedR 0
▼ Show amortisation schedule
| Date | Mth | Opening | Interest | Principal | Closing |
|---|
⚠️ Estimates only. Actual repayments vary by lender, credit profile, fees and insurance. Contact Your Accountant® for asset finance advice.
Year End Summary
Finance lease split by financial year — for working paper preparation
Monthly Repayment
R 0.00
Enter details and calculate
Enter lease details and click Calculate to generate the year end working paper.
⚠️ This working paper is for financial statement preparation purposes. Verify all figures against the original finance agreement before finalising financial statements.
Estate Duty Results
Based on 2025/2026 Estate Duty Act
Estate Duty Payable
R 0
on dutiable estate
💰 Potential Saving Through Trust Planning
R 0
if assets were held in a trust instead
Gross Estate ValueR 0
Less: LiabilitiesR 0
Less: Spouse BequestR 0
Less: Section 4A AbatementR 0
Dutiable EstateR 0
Tax Calculation
Estate Duty (20% / 25%)R 0
Net Estate to HeirsR 0
Abatement Used
Section 4A AbatementR 3,500,000
Effective Rate0%
⚠️ This is a simplified estimate. Estate duty calculations involve complex executor costs, CGT on death, and specific exclusions. Consult Your Accountant® for a full estate plan.
Donations Tax Results
Based on 2025/2026 Donations Tax rates
Donations Tax Payable
R 0
paid by the donor
Donation AmountR 0
Less: Annual ExemptionR 0
Less: Prior Donations This YearR 0
Taxable DonationR 0
Donations Tax (20%)R 0
Net Received by BeneficiaryR 0
Annual Exemption Planning
Total Tax-Free Transfer (plan)R 0
Per Year (exemption × children)R 0
Over Planning Period0 years
⚠️ Donations tax is complex. Spouse donations, PBO donations and bona fide maintenance are exempt. Consult Your Accountant® for a structured estate and donations plan.
🏛️ Why Business Owners Create Trusts — Plain English Explanation
A trust is a legal arrangement where a trustee holds and manages assets or income for the benefit of named beneficiaries. In South Africa, trusts are commonly used by business owners for tax planning, estate planning and asset protection.
📉 Tax Efficiency Through Distribution
A trust pays 45% flat tax on undistributed income. However, if income is distributed to beneficiaries (family members), it is taxed at each beneficiary's marginal rate — which is often far lower than 45%, especially if they have little other income.
🛡️ Asset Protection
Assets held in a trust are not personally owned by the business owner. This provides protection against creditors, divorce proceedings, and business failure — your family home and investments are ring-fenced.
🏠 Estate Planning
Assets in a trust fall outside your personal estate on death, reducing estate duty. This allows wealth to pass to the next generation more efficiently and avoids the delays and costs of winding up an estate.
👨👩👧 Income Splitting
By distributing income across multiple beneficiaries — a spouse, adult children, or parents — each person uses their own tax-free threshold and lower tax brackets. The result is significantly less total tax paid by the family unit.
⚠️ Important Considerations
Trusts have setup and running costs. SARS applies anti-avoidance rules — distributions must be genuine and properly documented. The trust must have legitimate business reasons for its structure. Professional advice is essential.
📞 When to Talk to Your Accountant®
If your business generates consistent annual profits above R300,000, or you have assets you want to protect, a trust structure may be worth exploring. Book a free strategy call to discuss whether a trust is right for your situation.
2025/2026 Individual Tax Brackets (for beneficiary distribution planning)
| Taxable Income (R) | Tax Rate | Annual Tax (approx) |
|---|
| R 0 – R 237,100 | 18% | Low (after R17,235 rebate: R0 up to ~R95,750) |
| R 237,101 – R 370,500 | 26% | R 25,443 – R 59,127 |
| R 370,501 – R 512,800 | 31% | R 59,127 – R 103,195 |
| R 512,801 – R 673,000 | 36% | R 103,195 – R 160,867 |
| R 673,001 – R 857,900 | 39% | R 160,867 – R 233,939 |
| R 857,901 – R 1,817,000 | 41% | R 234,023 – R 627,254 |
| R 1,817,001+ | 45% | R 627,254+ |
📋
Need Payroll Managed?
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Is Your Company an SBC?
Many business owners pay 27% when they could qualify for SBC rates. Contact Your Accountant® to assess your eligibility and restructure if needed — the saving can be significant.
🏛️
Trust Structuring Advice
Trust structuring is complex and must be done correctly to comply with SARS anti-avoidance rules. Chris Schutte provides expert, practical trust advisory for South African business owners.
Want Expert Advice on Your Tax Structure?
Book a free, no-obligation strategy call with Chris Schutte — Registered Tax Practitioner and Xero Platinum Partner. We will assess your current structure and identify exactly where you could be paying less tax — legally.
Book a Free Strategy Call →