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Two-Pot Savings Withdrawal Tax Calculator

Tax on a savings-pot withdrawal, added to income at your marginal rate, net of SARS deductions.

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Tax on a savings-pot withdrawal, added to your income at your marginal rate.

Net in your pocket

Tax on withdrawal

Effective rate

The withdrawal that quietly costs more than it looks

The two-pot savings pot lets you take cash once a tax year without resigning from your job, which feels like free access. It is not free. A savings-pot withdrawal is stacked on top of your other income for the year and taxed at your marginal rate, the rate on your next rand of income. This calculator shows the real damage. You enter the amount you want to withdraw, your annual taxable income, and your age band, and it returns the tax SARS will take and the net amount that actually reaches your bank account.

It works by calculating your income tax twice, once on your income alone and once on your income plus the withdrawal, and treating the difference as the tax on the withdrawal. That is precisely how the marginal-rate charge works in practice, and it is why the same R30,000 costs a low earner far less tax than a high earner.

Why your salary sets the rate, not the withdrawal

South Africa taxes individuals on a seven-band progressive scale, with rates this calculator applies running from 18 percent on the lowest band up to 45 percent on income above R1,817,000, all reduced by the primary rebate of R17,235 and additional rebates from age 65. Because the withdrawal sits on top of your existing income, it is taxed in whatever band your income has already reached. Someone earning R400,000 is in the 31 percent band, so their next rands of withdrawal are taxed at 31 percent. Someone earning R2 million would pay 45 percent on the same withdrawal. Those band figures and the rebate are the calculator's assumptions, so confirm the current scale with SARS, the South African Revenue Service, before relying on a precise rand result.

A R30,000 withdrawal on a R400,000 income

Take a member earning R400,000 a year, under 65, who withdraws R30,000 from the savings pot. R400,000 of taxable income falls in the 31 percent band, and so does the full R30,000 added on top, since R430,000 is still below the next bracket. The tax on the withdrawal is therefore 31 percent of R30,000, which is R9,300, leaving R20,700 in your pocket. The effective rate on this withdrawal is 31 percent. Notice the calculator also enforces a R2,000 minimum: ask for less and it tells you the withdrawal is not allowed.

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The mistake of withdrawing in a high-income year

The single most expensive error is timing. Because the rate is set by your total income for the year, withdrawing in a year you also earn a big bonus or sell an asset can push the withdrawal into a higher band than it would have hit otherwise. A practical move is to consider a year when your income dips, perhaps a gap between jobs or a sabbatical, when your marginal rate is lower and the same withdrawal costs less tax. Another subtlety the headline number hides: the fund applies for a SARS directive and withholds the tax before paying you, and if you have outstanding tax debts, SARS can offset the withdrawal against them, so the cash you receive may be smaller than this calculator suggests.

Who should run the numbers first

Anyone tempted to tap the savings pot for a non-emergency. Seeing that a third of a withdrawal can vanish in tax often changes the decision. The tool is also useful for comparing a savings-pot withdrawal against cheaper credit: if the effective tax rate on the withdrawal is higher than the interest on a short-term loan you could repay quickly, borrowing may genuinely be the smarter option. Run your real income and the amount you need, then weigh the net figure against the alternative before you commit to giving up retirement money.

Will the fund pay me the full amount and let me sort out tax later?

No. The fund withholds the tax up front using a SARS directive, so you receive the net figure, not the gross. There is no later top-up to chase. This also means a withdrawal can nudge your overall tax position, so it is worth checking how it interacts with the rest of your return for the year.

Does a small withdrawal ever get taxed at nothing?

Only if your total income for the year, including the withdrawal, stays below the tax threshold. For a person under 65 the threshold this calculator uses is R95,750. If your income plus the withdrawal lands under that, the rebate wipes out the tax. For most working members with a salary, though, the withdrawal is taxed in full at their marginal band.

Frequently asked questions

How is a two-pot savings withdrawal taxed?
A savings-pot withdrawal is added to your other taxable income for the year and taxed at your marginal rate, so the tax depends on what you already earn. SARS issues a directive and the fund withholds the tax before paying you. The minimum withdrawal is R2,000, and you may take one savings-pot withdrawal per tax year.
What is the minimum amount I can withdraw from the savings pot?
SARS sets a minimum withdrawal of R2,000 from the savings component. Requests below that amount are not permitted, so if your savings pot holds less than R2,000, you cannot access it yet. The fund will reject the instruction and no directive will be issued.
How does a savings-pot withdrawal differ from resigning and taking a retirement fund payout?
A savings-pot withdrawal keeps your retirement fund intact. You access only the one-third savings component while the two-thirds retirement component stays locked until you retire or leave employment. A full resignation payout, by contrast, collapses the entire fund and is taxed under the more favourable retirement lump-sum table, not at your marginal income-tax rate.
Can I take more than one savings-pot withdrawal in the same tax year?
No. Only one withdrawal from the savings component is allowed per tax year, regardless of the amount or how much remains in the pot. If you have already taken a withdrawal in the current tax year, you must wait until the new tax year begins on 1 March before making another claim.

Related calculators

Sources

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