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Living Annuity Drawdown Calculator

Annual income from a living annuity within the legal 2.5% to 17.5% drawdown band and how long capital lasts.

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Annual income within the 2.5% to 17.5% band and how long capital lasts.

Net annual income

Gross income

PAYE

Capital lasts

The trade-off at the heart of a living annuity

When you retire with a living annuity, you keep control of your capital and choose how much income to draw each year, within a band the law fixes. That freedom is also the danger. Draw too much and you hollow out the capital while you are still alive; draw too little and you live more frugally than you needed to. This calculator makes the trade-off visible by showing the income a given drawdown produces, the PAYE it attracts, and roughly how long the capital is likely to last at your chosen growth rate. It is built for people at or near retirement deciding what percentage to set, and for anyone modelling whether their pot can sustain the lifestyle they want.

The drawdown is bounded. By law you must withdraw between 2.5 percent and 17.5 percent of the residual capital each year, the band this calculator applies, and you can change the rate once a year on the policy anniversary. If you enter a figure outside the band, the tool clamps it back to the legal range and tells you. Confirm the current band with your administrator or the FSCA, since these limits are set by regulation.

R3 million at a 5 percent draw

Take R3,000,000 of capital, a 5 percent drawdown, 8 percent expected growth, and a retiree aged 65 to 74. Five percent of R3 million is R150,000 of gross income for the year. Run through the SARS tables with the age-65 rebate this calculator applies, the tax is only about R321, because R150,000 sits just above the higher tax threshold for over-65s, so almost all of it falls in the lowest band after the rebate. Net income is about R149,679. And because the 8 percent growth comfortably exceeds the 5 percent draw, the capital is not being eroded at all, so the longevity model returns 60+ years.

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The chart shows this year's income split between net income and PAYE.

Why a high drawdown is a slow leak

The longevity figure is the most important output and the least intuitive. As long as your growth rate beats your drawdown rate, the capital holds or even grows, which is why the 5 percent example never runs dry. Flip it: draw more than you earn in growth, and each year you withdraw a fixed rand amount from a shrinking balance, so the percentage you are pulling out silently climbs even though the rate on paper looks the same. That is how a 17.5 percent maximum draw can drain a pot in well under a decade in a poor market. The model here assumes a level nominal income and a steady growth rate, which smooths over real-world market swings, so treat the years as a guide, not a promise. A run of bad early returns, what advisers call sequence-of-returns risk, can do far more damage than the average suggests.

A practical retirement tactic: many advisers suggest starting near 4 to 5 percent and only lifting the draw if the capital is clearly outpacing it, keeping a cash buffer of a year or two of income so you never have to sell growth assets in a downturn to fund the withdrawal. Remember too that the income is fully taxed as normal income through PAYE at your marginal rate, so a bigger gross draw not only erodes capital faster but can also nudge you into a higher tax band. The tax figures here follow the rates this calculator applies and should be confirmed with SARS.

Can I switch a living annuity to a guaranteed annuity later?

Yes, you can convert a living annuity to a guaranteed life annuity, which pays a fixed income for life and removes the longevity risk, but the move is generally one way and the income then depends on rates at the time you switch. Some retirees blend both, using a guaranteed annuity for essential expenses and a living annuity for flexibility.

What happens to the capital when I die?

Unlike a guaranteed annuity, a living annuity's residual capital passes to your nominated beneficiaries. They can take it as a lump sum, taxed under the retirement lump-sum table, continue the annuity, or combine the two. This is a key reason people choose a living annuity over a life annuity, where the capital is usually lost on death.

How often can I change my drawdown rate?

Once a year, on the anniversary of the policy, you may reset the percentage anywhere within the 2.5 percent to 17.5 percent band. You cannot change it mid-year, so set it with the coming twelve months in mind, balancing the income you need against preserving capital for the years ahead.

Frequently asked questions

What is the living annuity drawdown limit?
A living annuity must pay you between 2.5% and 17.5% of the residual capital each year, and you can change the rate once a year on the anniversary. A high drawdown gives more income now but can exhaust the capital, while a low rate preserves it. The income is taxed as normal income through PAYE at your marginal rate.
What is a sustainable drawdown rate for a living annuity?
As a general rule, a drawdown rate below the portfolio growth rate means the capital holds or grows. Many advisers suggest starting at 4 to 5 percent if long-term real returns of 7 to 8 percent are assumed. At 17.5 percent, capital can be exhausted in under a decade even in a reasonable market, so the top of the band is best treated as a short-term emergency measure.
Is living annuity income taxed differently from other retirement income?
No. Income drawn from a living annuity is treated as ordinary income and taxed through PAYE at your marginal rate each month, the same as a salary or a guaranteed annuity payment. The tax thresholds and rebates that apply depend on your age, so retirees aged 65 and over benefit from higher thresholds before any tax is due.
What happens to a living annuity when the capital falls below R125,000?
Once the residual capital in a living annuity falls below R125,000, you may commute the full amount as a lump sum. It is then taxed on the retirement lump-sum table rather than as income. This threshold is set by the Pension Funds Act and prevents the annuity from becoming so small that the administrative costs outweigh the income it can pay.

Related calculators

Sources

  1. SARS — Income Tax, PAYE and Tax Tables, South African Revenue Service
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