Bonus and 13th cheque tax calculator
Enter your normal salary and your bonus. We work out the tax the way SARS prescribes for once-off payments: the tax on your annual income with the bonus, minus the tax without it.
Your details
Bonus after tax
R21 855.00
27.2% of your bonus goes to tax
- Tax on bonus
- R8 145.00
- Marginal rate
- 31%
How we worked it out
- Annual taxable salary (excluding bonus)R360 000.00
- Annual tax without bonusR56 172.00
After rebates and medical credits
- Annual tax including bonusR64 317.00
- Tax on bonusR8 145.00
Difference between the two
- Bonus after taxR21 855.00
- Employers may use a slightly different method (for example, spreading the bonus over remaining months). Your annual assessment settles the final tax.
The annual payment method
Employers do not tax a bonus as if you earned it every month; that would overstate your income twelve times over. Instead, they work out the tax on your expected annual salary, then the tax on your annual salary plus the bonus. The difference is withheld from the bonus. If your salary and bonus straddle a bracket boundary, part of the bonus is taxed at each rate, and the breakdown shows this.
Bonus timing and your tax year
The tax year runs from 1 March to the end of February. A December bonus falls in the 2026/27 year, so it uses the 2026/27 tables shown here. A bonus paid in March 2027 would fall in the next tax year.
Frequently asked questions
Why does my bonus seem so heavily taxed?
A bonus is added on top of your salary, so all of it is taxed at your highest (marginal) rate or rates. Your salary used up the lower brackets and the rebate already. The tax is not higher than the law requires; it just feels that way compared to your average rate.
Is a 13th cheque taxed differently from a performance bonus?
No. Both are taxable remuneration and SARS treats them the same way. Employers usually tax them using the annual payment method shown here.
Will I get some of the bonus tax back?
Only if too much was withheld for the year as a whole, for example if your income dropped later in the year or you have deductions your employer did not know about. Any difference is settled when SARS assesses your return.
Can I reduce the tax on my bonus?
Contributing part of it to a retirement annuity can reduce the tax, within the annual deduction limit. Try the retirement annuity tax saving calculator to see the effect.