A comprehensive South African SARS tax calculation NuGet package supporting PAYE, UIF, SDL, ETI and complete payslip calculations for tax years 2023-2026.
- ✅ PAYE Calculation - With age-based rebates and medical aid credits
- ✅ UIF Calculation - Employee and employer contributions with R17,712 monthly ceiling
- ✅ SDL Calculation - Skills Development Levy with R500,000 annual exemption
- ✅ ETI Calculation - Employment Tax Incentive with April 2025 changes (R2,500 max, hours proration)
- ✅ Medical Aid Credits - R364 main/first dependent, R246 additional dependents
- ✅ Retirement Deductions - Max 27.5% of taxable income, R350,000 annual cap
- ✅ Complete Payslips - Full gross-to-net calculations
- ✅ Fluent API - Intuitive, chainable interface
- ✅ Multi-year Support - Tax years 2023, 2024, 2025, and 2026
- ✅ SARS Compliant - Fully compliant with official SARS legislation and rounding rules
- ✅ Comprehensive Testing - 98.68% line coverage with 295 passing tests
- ✅ Bulk Processing - Calculate multiple employees efficiently
- ✅ .NET Standard 2.1 - Compatible with .NET Core 3.0+, .NET 5+, and .NET Framework 4.8+
dotnet add package SARS.TaxCalculatorOr via Package Manager:
Install-Package SARS.TaxCalculatorusing SARS.TaxCalculator;
var result = TaxCalculator
.ForTaxYear(2026)
.WithGrossSalary(25000)
.WithAge(35)
.WithMedicalAid(3, 3500)
.WithRetirementContribution(0.075m)
.Calculate();
Console.WriteLine($"Monthly PAYE: R{result.PAYE:N2}");
Console.WriteLine($"Net Salary: R{result.NetSalary:N2}");| Annual Income | Tax Rate |
|---|---|
| R0 - R237,100 | 18% |
| R237,101 - R370,500 | R42,678 + 26% |
| R370,501 - R512,800 | R77,362 + 31% |
| R512,801 - R673,000 | R121,475 + 36% |
| R673,001 - R857,900 | R179,147 + 39% |
| R857,901 - R1,817,000 | R251,258 + 41% |
| R1,817,001+ | R644,489 + 45% |
- Primary (all ages): R17,235
- Secondary (65+): R9,444
- Tertiary (75+): R3,145
- Under 65: R95,750
- 65-74: R148,217
- 75+: R165,689
var result = TaxCalculator
.ForTaxYear(2026)
.WithGrossSalary(30000)
.WithAge(40)
.Calculate();
// Access results
decimal monthlyPaye = result.PAYE;
decimal netSalary = result.NetSalary;var result = TaxCalculator
.ForTaxYear(2026)
.WithGrossSalary(45000)
.WithAge(35)
.WithMedicalAid(4, 5000) // 4 members, R5000/month contribution
.WithRetirementContribution(0.10m) // 10% of gross
.Calculate();var result = TaxCalculator
.ForTaxYear(2026)
.WithGrossSalary(3500)
.WithAge(22)
.WithEtiDetails(
employmentMonths: 6,
isFirstTime: true,
inSez: false)
.Calculate();
decimal etiAmount = result.ETI; // Employment Tax Incentivevar config = TaxYearData.GetConfiguration(2026);
var calculator = new PayslipCalculator(config);
var payslip = calculator.Calculate(new PayslipInput
{
EmployeeId = "EMP001",
EmployeeName = "John Doe",
Age = 35,
GrossSalary = 35000,
MedicalAidMembers = 2,
MedicalAidContribution = 3000,
RetirementContribution = 3500,
CompanyAnnualPayroll = 5000000
});
// Detailed breakdown available
Console.WriteLine($"PAYE: R{payslip.Deductions.PAYE:N2}");
Console.WriteLine($"UIF: R{payslip.Deductions.UIF:N2}");
Console.WriteLine($"Net Pay: R{payslip.Summary.NetPay:N2}");var inputs = new List<PayslipInput>
{
new() { EmployeeId = "001", GrossSalary = 25000, Age = 30 },
new() { EmployeeId = "002", GrossSalary = 35000, Age = 45 },
new() { EmployeeId = "003", GrossSalary = 50000, Age = 55 }
};
var bulkResult = calculator.CalculateBulk(inputs);
Console.WriteLine($"Total Payroll: R{bulkResult.Summary.TotalGrossEarnings:N2}");
Console.WriteLine($"Total PAYE: R{bulkResult.Summary.TotalPAYE:N2}");TaxCalculator
.ForTaxYear(int year)
.WithGrossSalary(decimal amount)
.WithAnnualGrossSalary(decimal amount)
.WithAge(int age)
.WithMedicalAid(int members, decimal contribution = 0)
.WithRetirementContribution(decimal percentage)
.WithRetirementContributionAmount(decimal amount)
.WithCompanyPayroll(decimal annualPayroll)
.WithEtiDetails(int months, bool firstTime, bool inSez)
.Calculate()
.CalculatePaye()PayeCalculator- PAYE tax calculationsUifCalculator- UIF contributionsSdlCalculator- Skills Development LevyEtiCalculator- Employment Tax IncentivePayslipCalculator- Complete payslip generation
- .NET Standard 2.1 compatible runtime:
- .NET Core 3.0 or later
- .NET 5.0 or later
- .NET Framework 4.8 or later (Windows only)
- Xamarin.iOS 12.16+
- Xamarin.Android 10.0+
- Unity 2021.2+
- 2023 (1 March 2022 - 28 February 2023)
- 2024 (1 March 2023 - 29 February 2024)
- 2025 (1 March 2024 - 28 February 2025)
- 2026 (1 March 2025 - 28 February 2026)
- UIF Monthly Ceiling: R17,712
- SDL Exemption: R500,000 annual payroll
- Retirement Deduction: 27.5% of income, max R350,000/year
- ETI Maximum: R2,500/month (first year), R1,250/month (second year) for 160+ hours
- ETI Salary Threshold: R7,500/month (effective April 2025)
- ETI Age Range: 18-29 (except SEZ employees)
This package is fully compliant with South African Revenue Service (SARS) legislation and tax code requirements:
- Tax Calculations: Based on official SARS tax brackets and rates
- Rounding Rules: Implements SARS-specific rounding per validation rules
- ETI Calculations: Compliant with Employment Tax Incentive Act 2013
- PAYE Processing: Follows Fourth Schedule Income Tax Act procedures
- Special Economic Zone: Proper age exemptions implemented
- SARS Tax Rates for Individuals
- Employment Tax Incentive Guidelines
- SARS Validation Rules 2025
- Fourth Schedule to Income Tax Act, 1962
- Employment Tax Incentive Act, 2013
| Component | Method | Compliance |
|---|---|---|
| PAYE Tax | Round to cents | ✅ SARS validation rules |
| UIF/SDL | Round to cents | ✅ SARS validation rules |
| ETI | Truncate to Rands | ✅ "Cents must be dropped off" |
For detailed compliance documentation, see SARS_COMPLIANCE_REVIEW.md.
The package includes comprehensive test coverage ensuring reliability and correctness:
- Line Coverage: 98.63% (1008 out of 1022 lines)
- Branch Coverage: 90.58% (154 out of 170 branches)
- Total Tests: 283 across all components
- Unit Tests: All core calculation logic
- Integration Tests: End-to-end calculation workflows
- Edge Case Tests: Boundary conditions and limits
- Exception Handling: Input validation and error scenarios
- Performance Tests: Large-scale bulk calculations (1000+ employees)
- Compliance Tests: SARS validation rule verification
- ✅ PAYE calculations across all tax brackets and age groups
- ✅ UIF ceiling application and rounding validation
- ✅ SDL exemption thresholds and payroll scenarios
- ✅ ETI eligibility matrix (age, salary, employment duration, SEZ)
- ✅ Medical aid credit calculations for all member configurations
- ✅ Retirement contribution limits and deduction rules
- ✅ Tax threshold applications for different age groups
- ✅ Fluent API validation and error handling
- ✅ Bulk processing with thousands of records
- ✅ Cross-tax-year consistency validation
# Run all tests
dotnet test
# Run with coverage report
dotnet test --collect:"XPlat Code Coverage"
# Performance test suite
dotnet test --filter "Category=Performance"The extensive test suite ensures that all SARS compliance requirements are met and calculations remain accurate across all supported scenarios.
This project is licensed under the MIT License - see the LICENSE file for details.
IMPORTANT: This software is provided for informational and educational purposes only.
While every effort has been made to ensure accuracy and compliance with SARS regulations, the author makes no warranties or guarantees regarding the correctness, completeness, or reliability of the calculations.
Users are solely responsible for:
- Verifying all calculations independently
- Ensuring compliance with current tax regulations
- Consulting with qualified tax professionals for official tax advice
The author shall not be held liable for any errors, omissions, or damages arising from the use of this software.
This package is provided under the MIT License for educational and development purposes. Always consult with qualified tax professionals and verify calculations with official SARS resources before making financial decisions.
Contributions are welcome! Please feel free to submit a Pull Request.
For issues and feature requests, please use the GitHub issues page.
Jacques Bronkhorst - GitHub
