South African Income Tax Calculator
Work out your South African income tax for 2026/27 — tax payable, rebates, and take-home pay computed with SARS tax rates.
South Africa PAYE Calculator
2026/27 SARS PAYE · Income Tax · Rebates · UIF · Medical Tax Credits · Retirement
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ANNUALAnnual PAYE summary
A plain-English read of where every rand of your gross remuneration lands — using SARS 2026/27 tax tables, age-based rebates, Medical Tax Credits (Section 6A), retirement deduction (Section 11F), and UIF.
Based on a gross remuneration of R 400 000 for the 2026/2027 SARS tax year (1 March 2026 – 28 February 2027) as a taxpayer under 65, the estimated PAYE tax is R 67 417 and UIF is R 2 125. Estimated take-home is R 330 458 per year, or R 27 538 per month.
The effective PAYE rate is 16.9% of gross income; the marginal rate is 31%. Figures use SARS 2026/27 brackets and rebates as adjusted by Budget 2026.
SARS income tax brackets · 2026/2027
South Africa uses seven progressive brackets from 18% to 45%. Per Budget 2026, all brackets were adjusted upward by 3.4% — the first inflationary relief since 2023/24. Your applicable bracket is highlighted below.
| Taxable Income | Rate | Tax at top of band | |
|---|---|---|---|
| 1 | R 1 – R 245 100 | 18% | R 44 118 |
| 2 | R 245 101 – R 383 100 | 26% | R 79 998 |
| 3 | R 383 101 – R 530 200 | 31% | R 125 599 |
| 4 | R 530 201 – R 695 800 | 36% | R 185 215 |
| 5 | R 695 801 – R 887 000 | 39% | R 259 783 |
| 6 | R 887 001 – R 1 878 600 | 41% | R 666 339 |
| 7 | Above R 1 878 600 | 45% | — |
Rebates & Medical Tax Credits
Tax rebates (Section 6) are flat amounts deducted from gross PAYE. Medical Scheme Fees Tax Credits (Section 6A) further reduce PAYE based on medical aid membership.
| Credit / Rebate | Applied? | Amount Annual |
|---|---|---|
| Primary Rebate (Section 6 — all taxpayers) | ✓ Applied | R 17 820 |
| Secondary Rebate (Section 6 — age 65 and older) | — | — |
| Tertiary Rebate (Section 6 — age 75 and older) | — | — |
| Medical Scheme Fees Tax Credit (Section 6A) | — | — |
| Additional Medical Expenses Credit (Section 6B) | — | — |
Where your tax goes
Approximate allocation of your R 67 417 in PAYE income tax, based on National Treasury Budget Review 2024/25 functional classifications of consolidated South African government expenditure (latest published full-year allocation; shares are indicative).
South Africa Tax Rates Reference
SARS-confirmed South African PAYE tax rates and thresholds for the 2026/27 tax year (1 March 2026 – 28 February 2027), including the seven progressive income tax brackets, age-based rebates raised by Budget 2026, Medical Scheme Fees Tax Credits (Section 6A), retirement fund deductions (Section 11F), Unemployment Insurance Fund (UIF), and Capital Gains Tax. All figures sourced from official SARS, National Treasury and Department of Employment & Labour publications.
Income Tax Brackets · 2026/27 (3.4% Inflation Adjustment)
South Africa uses a progressive income tax system with seven brackets ranging from 18% to 45%. Per Budget 2026, all brackets were adjusted upward by 3.4% in line with expected inflation — the first inflationary relief since the 2023/24 year. The maximum marginal rate of 45% now applies only to taxable income exceeding R1,878,600 (raised from R1,817,000).
| Taxable Income | Rate | Tax Payable |
|---|---|---|
| R1 – R245,100 | 18% | 18% of taxable income |
| R245,101 – R383,100 | 26% | R44,118 + 26% above R245,100 |
| R383,101 – R530,200 | 31% | R79,998 + 31% above R383,100 |
| R530,201 – R695,800 | 36% | R125,599 + 36% above R530,200 |
| R695,801 – R887,000 | 39% | R185,215 + 39% above R695,800 |
| R887,001 – R1,878,600 | 41% | R259,783 + 41% above R887,000 |
| Above R1,878,600 | 45% | R666,339 + 45% above R1,878,600 |
Trusts (other than special trusts) are taxed at a flat 45%. Non-residents are taxed on South African source income at the same bracket rates but receive no rebates.
SARS Rebates · 2026/27
Flat rand amounts deducted from gross PAYE per Section 6. Cumulative by age.
Tax Thresholds · 2026/27
Income levels below which no PAYE tax is payable, after primary rebate.
UIF Contributions · 2026/27
Funded jointly by employee and employer per the UIF Act.
Medical Tax Credits · 2026/27 (Section 6A & 6B)
The Medical Scheme Fees Tax Credit (MSFTC) is a flat monthly amount that directly reduces PAYE tax payable, regardless of income. Per Budget 2026, all MSFTC amounts were raised from 2025/26 levels.
Medical Scheme Fees Tax Credit (Section 6A)
| Member | Per Month | Per Year |
|---|---|---|
| Main member (taxpayer) | R376 | R4,512 |
| First dependant | R376 | R4,512 |
| Each additional dependant | R254 | R3,048 |
Additional Medical Expenses Tax Credit (Section 6B)
| Taxpayer | Credit Rate |
|---|---|
| Age 65+ or with disability | 33.3% of qualifying expenses |
| All other taxpayers | 25% of expenses exceeding 7.5% of taxable income |
| Plus excess of medical scheme contributions over 4× the MSFTC for under-65s, or 3× for 65+/disabled. | |
Retirement Funds & Savings · 2026/27
Per Budget 2026, the retirement fund deduction cap was raised for the first time in ten years from R350,000 to R430,000. The Tax-Free Savings Account (TFSA) annual limit was also increased from R36,000 to R46,000. The Two-Pot Retirement System remains in effect from 1 September 2024.
Section 11F Retirement Deduction
| Limit | Amount |
|---|---|
| % of remuneration or taxable income | 27.5% |
| Annual cap (2026/27) | R430,000 |
| Previous cap (2025/26) | R350,000 |
| Excess contributions | Carried forward |
TFSA & Other Savings Limits
| Item | Limit |
|---|---|
| TFSA annual limit (2026/27) | R46,000 |
| TFSA lifetime limit | R500,000 |
| TFSA excess penalty | 40% of excess |
| Two-pot savings minimum withdrawal | R2,000 |
| Living annuity commutation threshold | R150,000 |
| Annuitisation de minimis | R360,000 |
Two-Pot Retirement System: From 1 September 2024, all new contributions split 1/3 to a savings component (accessible once per tax year, taxed at marginal rate on withdrawal) and 2/3 to a retirement component (preserved until retirement). Existing balances at 1 September 2024 sit in a separate vested component.
Retirement Lump Sum Tax Tables
Lump sums from retirement funds are taxed using cumulative lifetime tables. All lump sums received since 1 October 2007 aggregate when calculating tax on each new lump sum.
At Retirement / Death / Disability
| Lump Sum | Tax |
|---|---|
| R0 – R550,000 | 0% |
| R550,001 – R770,000 | 18% above R550,000 |
| R770,001 – R1,155,000 | R39,600 + 27% above R770,000 |
| Above R1,155,000 | R143,550 + 36% above R1,155,000 |
Pre-Retirement Withdrawal
| Lump Sum | Tax |
|---|---|
| R0 – R27,500 | 0% |
| R27,501 – R726,000 | 18% above R27,500 |
| R726,001 – R1,089,000 | R125,730 + 27% above R726,000 |
| Above R1,089,000 | R223,740 + 36% above R1,089,000 |
Two-Pot savings component withdrawals are taxed at the member's marginal income tax rate (added to taxable income) — not using these lump sum tables.
Capital Gains Tax & Other Rates · 2026/27
Per Budget 2026, several CGT thresholds were increased for the first time since 2012. The CGT inclusion rate for individuals (40%) and the maximum effective CGT rate (18%) are unchanged.
Capital Gains Tax (2026/27)
| Item | Value |
|---|---|
| Inclusion rate (individuals) | 40% |
| Inclusion rate (companies/trusts) | 80% |
| Max effective rate (individuals) | 18% |
| Annual exclusion (individuals) | R50,000 |
| Year-of-death exclusion | R440,000 |
| Primary residence exclusion | R3 million |
| Small business asset disposal (55+) | R2.7 million |
Other Tax Rates (2026/27)
| Tax | Rate |
|---|---|
| VAT (standard rate) | 15% |
| Corporate income tax | 27% |
| Dividends tax (withholding) | 20% |
| Donations tax (above R150k) | 20% (25% above R30m) |
| Donations annual exemption | R150,000 |
| Travel reimbursement (no PAYE) | R4.95/km |
| VAT registration threshold (1 Apr 2026) | R2.3 million |
The proposed VAT increase to 15.5% (1 May 2025) and 16% (1 April 2026) was officially withdrawn on 24 April 2025. VAT remains at 15%. The compulsory VAT registration threshold rises from R1 million to R2.3 million effective 1 April 2026.
South Africa Tax News & Updates
Recent tax legislation, SARS compliance updates, and policy changes affecting South African taxpayers — sourced from official channels including SARS, National Treasury, Department of Employment & Labour, and Budget 2026 publications.
Budget 2026: tax brackets adjusted 3.4% for inflation — first relief since 2023/24
The Minister of Finance announced inflationary adjustments to all seven personal income tax brackets and rebates for the 2026/27 tax year, providing meaningful relief across all income levels.
Bracket adjustments (2026/27)
- All bracket thresholds raised by 3.4%
- Top marginal rate (45%) now applies above R1,878,600 (was R1,817,000)
- First inflationary adjustment since 2023/24
- Saves a typical R500,000 earner approximately R1,855 per year
Rebate increases
- Primary rebate: R17,820 (up from R17,235)
- Secondary rebate (65+): R9,765 (up from R9,444)
- Tertiary rebate (75+): R3,249 (up from R3,145)
Tax-free thresholds
- Under 65: R99,000 (up from R95,750)
- Age 65–74: R153,250 (up from R148,217)
- Age 75+: R171,300 (up from R165,689)
Retirement deduction cap raised from R350,000 to R430,000
For the first time in ten years, the annual cap on Section 11F retirement fund deductions has been increased to R430,000, allowing higher tax relief on contributions to pension, provident, and retirement annuity funds.
Key changes (effective 1 March 2026)
- Annual deduction cap raised from R350,000 to R430,000
- Percentage limit unchanged: 27.5% of greater of remuneration or taxable income
- Excess contributions continue to carry forward to future years
- First adjustment to the cap since 2016
Retirement fund flexibility
- Living annuity commutation threshold raised from R125,000 to R150,000
- Annuitisation de minimis raised from R247,500 to R360,000
- Cash withdrawal threshold at retirement rises from R165,000 to R240,000
TFSA annual limit increased to R46,000; CGT exclusions raised
Tax-Free Savings Account contribution limits and several Capital Gains Tax exclusions were increased for the 2026/27 tax year — most for the first time in over a decade.
Tax-Free Savings Account (TFSA)
- Annual contribution limit raised from R36,000 to R46,000
- Lifetime limit unchanged at R500,000
- 40% penalty on excess contributions remains
Capital Gains Tax (first increases since 2012)
- Annual exclusion: R50,000 (up from R40,000)
- Year-of-death exclusion: R440,000 (up from R300,000)
- Primary residence exclusion: R3 million (up from R2 million)
- Small business asset disposal (age 55+): R2.7 million (up from R1.8 million)
Frequently Asked Questions
Common questions about South African PAYE income tax, SARS rebates, medical tax credits, retirement deductions and UIF — answers verified against official SARS, National Treasury and Department of Employment & Labour sources for the 2026/2027 tax year.
The 2026/27 tax year runs from 1 March 2026 to 28 February 2027. Per the National Budget 2026 announcement on 25 February 2026, brackets were adjusted upward by 3.4% in line with expected inflation — the first inflationary relief since 2023/24:
- R1 – R245,100: 18%
- R245,101 – R383,100: R44,118 + 26% above R245,100
- R383,101 – R530,200: R79,998 + 31% above R383,100
- R530,201 – R695,800: R125,599 + 36% above R530,200
- R695,801 – R887,000: R185,215 + 39% above R695,800
- R887,001 – R1,878,600: R259,783 + 41% above R887,000
- Above R1,878,600: R666,339 + 45%
Trusts (other than special trusts) remain at a flat 45%.
SARS Tax RatesTax rebates are flat amounts deducted from gross PAYE after applying the brackets, per Section 6 of the Income Tax Act. Per Budget 2026, all three rebates were raised:
- Primary rebate (all taxpayers): R17,820 (up from R17,235)
- Secondary rebate (age 65+): additional R9,765 (up from R9,444)
- Tertiary rebate (age 75+): additional R3,249 (up from R3,145)
A taxpayer aged 65–74 receives R17,820 + R9,765 = R27,585. A taxpayer aged 75+ receives R17,820 + R9,765 + R3,249 = R30,834.
SARS RebatesThe tax-free threshold is the income level below which no PAYE tax is payable, because the primary rebate fully offsets the calculated tax. For 2026/27:
- Under age 65: R99,000 (up from R95,750)
- Age 65 to 74: R153,250 (up from R148,217)
- Age 75 and over: R171,300 (up from R165,689)
The primary rebate adjustment saves a typical taxpayer under 65 approximately R585 per year compared to 2025/26.
SARS ThresholdsYour marginal rate is the SARS bracket rate that applies to your next rand of income — for example, 31% if your taxable income falls between R383,101 and R530,200. Your effective rate is your total PAYE tax divided by your gross taxable income — always lower than your marginal rate because South Africa uses a progressive system.
For example, on a taxable income of R400,000 in 2026/27, the gross PAYE is approximately R85,237. After the primary rebate of R17,820, net tax is R67,417 — an effective rate of roughly 16.9%, even though the marginal rate is 31%.
SARS Tax CalculationSARS uses two tests to determine residency:
- Ordinarily resident test: South Africa is your true home — where you would naturally return after temporary absences.
- Physical presence test: Present in SA for more than 91 days in the current year of assessment, more than 91 days in each of the preceding 5 years, and more than 915 days across those 5 years combined.
Tax residents are taxed on worldwide income, with relief for foreign taxes paid via Section 6quat. Non-residents are taxed only on South African source income at the same rates, but without rebates.
SARS ResidencyNet rental income (rent received less allowable expenses) is added to your other taxable income and taxed at your marginal rate. Allowable deductions include rates and taxes, levies, bond interest (the rental portion only — not capital repayments), insurance, repairs and maintenance, agent commission, advertising, and reasonable wear-and-tear on movable assets.
If you earn more than R30,000 in non-PAYE income (such as net rental), you may need to register as a provisional taxpayer and submit IRP6 returns twice per year (end-August and end-February).
SARS Rental IncomePay As You Earn (PAYE) is the system through which employers deduct income tax from employees' monthly remuneration and pay it to SARS by the 7th of the following month. The employer applies the SARS monthly tax tables to estimate annual tax based on the period's remuneration, then deducts a proportional monthly amount.
At year-end, SARS issues an IRP5/IT3(a) certificate showing total remuneration and PAYE deducted. This is pre-populated into your ITR12 return on SARS eFiling.
SARS PAYEThe Unemployment Insurance Fund (UIF) is funded by 2% of remuneration — 1% from the employee and 1% from the employer — paid monthly via the EMP201. The UIF contribution ceiling is calculated on remuneration up to R17,712 per month (R212,544 per year), so the maximum employee UIF contribution is R177.12 per month or R2,125.44 per year.
UIF is administered by the Department of Employment and Labour and provides cover for unemployment, illness, maternity/parental leave, adoption, and dependants on the death of a contributor.
Department of Employment & LabourThe Skills Development Levy (SDL) is 1% of total payroll, paid by the employer only — it is not deducted from the employee's remuneration and does not affect your take-home pay. Employers with an annual payroll under R500,000 are exempt. SDL revenue funds the Sector Education and Training Authorities (SETAs) and the National Skills Fund.
SARS SDLAn IRP5/IT3(a) is the official annual employee tax certificate issued by your employer at the end of each tax year. It records your total remuneration, all source codes (3601 for normal income, 3605 for annual bonus, 3606 for commission, 3701 for travel allowance, 4001 for pension contribution, etc.), PAYE deducted, UIF, and SDL.
Your IRP5 data is submitted to SARS via the EMP501 reconciliation and pre-populates your ITR12 return. If figures look incorrect, contact your employer first — they must issue a corrected IRP5.
SARS IRP5PAYE applies to salaried employees — the employer deducts tax monthly and pays SARS on your behalf, captured on your IRP5. Provisional tax applies if you earn income that is not subject to PAYE — such as rental income, freelance income, share trading profits, or business income — exceeding R30,000 per year, or if you are a director of a private company.
Provisional taxpayers submit an IRP6 return twice a year (estimated tax for the first half by end-August, and a final estimate by end-February), with a third optional top-up payment in September after year-end to avoid interest on under-payment.
SARS Provisional TaxThe Medical Scheme Fees Tax Credit (MSFTC) under Section 6A is a flat monthly amount that reduces your PAYE tax payable, regardless of income. For 2026/27 (raised from 2025/26):
- R376 per month for the main member (was R364)
- R376 per month for the first dependant (was R364)
- R254 per month for each additional dependant (was R246)
This credit is applied automatically by your employer if your medical aid is paid through payroll. If you pay the medical aid privately, claim it via your ITR12 return.
SARS Medical CreditsThe Additional Medical Expenses Tax Credit (AMTC) under Section 6B applies to qualifying out-of-pocket medical expenses not covered by your medical aid:
- Age 65+ or person with a disability: 33.3% of qualifying expenses plus the amount by which your medical scheme contributions exceed three times the MSFTC.
- All other taxpayers: 25% of the amount by which medical scheme contributions exceed four times the MSFTC, plus other qualifying medical expenses, less 7.5% of taxable income.
This credit is claimed when you submit your ITR12 — keep all medical receipts and documentation.
SARS AMTCSouth African source interest income is exempt up to a flat annual amount:
- Under 65: R23,800 per year
- Age 65 and over: R34,500 per year
Only interest above the exemption is added to taxable income. Interest earned within a Tax-Free Savings Account (TFSA) is fully exempt and does not count against this limit. Foreign interest is taxable in full from the first rand and does not qualify for the exemption.
SARS Interest ExemptionFor individuals, 40% of the net capital gain is included in taxable income and taxed at your marginal rate, giving a maximum effective CGT rate of 18% (45% × 40%). Per Budget 2026, several CGT thresholds were raised from 1 March 2026:
- Annual exclusion: R50,000 (raised from R40,000 — first increase since 2012)
- Year-of-death exclusion: R440,000 (raised from R300,000)
- Primary residence exclusion: R3 million (raised from R2 million)
- Small business asset disposal exclusion: up to R2.7 million for owners aged 55+ (raised from R1.8 million), for businesses worth up to R15 million
Donations to approved Public Benefit Organisations (PBOs) registered under Section 18A are deductible up to 10% of taxable income per year. Excess donations carry forward to the next year of assessment. You must obtain a valid Section 18A receipt from the PBO showing its registration number — donations to non-PBO charities or political parties are not deductible.
Separately, the donations tax exemption for donations made by individuals was raised from R100,000 to R150,000 per year from 1 March 2026. Donations above this threshold attract donations tax at 20% (25% above R30 million).
SARS DonationsContributions to pension, provident, and retirement annuity funds are deductible at 27.5% of the greater of remuneration or taxable income, subject to an annual cap. Per Budget 2026, the cap was raised for the first time in ten years:
- 2026/27 cap: R430,000 per year (up from R350,000)
The deduction applies to the combined total of all retirement fund contributions including employer contributions that are taxable as a fringe benefit. Excess contributions carry forward to future tax years and are not lost.
SARS Section 11FThe Two-Pot Retirement System took effect on 1 September 2024. From that date, all new contributions to pension, provident, and retirement annuity funds are split into two components:
- Savings component (1/3): accessible once per tax year, with a minimum withdrawal of R2,000. Withdrawals are taxed at the member's marginal income tax rate (added to taxable income that year).
- Retirement component (2/3): preserved until retirement age and must be used to purchase an annuity (subject to the de minimis threshold).
Existing fund balances at 1 September 2024 sit in a separate vested component with the old withdrawal rules.
SARS Two-PotPer Budget 2026, the annual TFSA contribution limit was increased for the first time since 2020:
- 2026/27 annual limit: R46,000 (up from R36,000)
- Lifetime limit: R500,000 (unchanged)
All interest, dividends, and capital gains within a TFSA are tax-free. Contributions in excess of the annual or lifetime limits attract a 40% penalty tax on the excess. TFSA withdrawals do not restore contribution room — once used, the lifetime limit is permanently reduced.
SARS TFSAThe retirement lump sum tax tables apply to amounts taken as a lump sum at retirement, on death, or on disability. The first R550,000 is tax-free; thereafter:
- R550,001 – R770,000: 18% above R550,000
- R770,001 – R1,155,000: R39,600 + 27% above R770,000
- Above R1,155,000: R143,550 + 36% above R1,155,000
These are cumulative lifetime limits — all retirement lump sums received since 1 October 2007 aggregate when calculating the tax on each new lump sum. Withdrawals before retirement use a different, less favourable table starting at R27,500 tax-free.
SARS Lump SumSARS announces filing season dates each year, but the typical pattern is:
- Auto-assessments issued: early to mid-July
- Non-provisional taxpayers: mid-July to mid-October on eFiling
- Provisional taxpayers: until late January of the following year
- Trusts: September to mid-January
Confirmed 2026 filing season dates will be published on the SARS website. Filing late attracts an administrative penalty starting at R250 per month per outstanding return.
SARS Filing SeasonAuto-assessment is a service where SARS pre-populates and finalises your ITR12 return using third-party data — IRP5s from employers, IT3(b) certificates from banks and investment platforms, medical aid certificates, and retirement fund contributions. From the 2025 filing season, auto-assessment was extended to eligible provisional taxpayers.
If you receive an auto-assessment notification (SMS or email), log in to eFiling or the SARS MobiApp and either accept it (no further action required) or edit it within 40 days if data is missing. If you do nothing within 40 days, the auto-assessment is deemed accepted and finalised.
SARS Auto-AssessmentNo — VAT remains at 15%. The Minister of Finance had originally announced in Budget 2025 that VAT would rise to 15.5% from 1 May 2025 and 16% from 1 April 2026. This increase was officially withdrawn on 24 April 2025 via Bill B14-2025, and SARS confirmed VAT continues at 15% with no scheduled increases.
Per Budget 2026, the only VAT change effective 1 April 2026 is registration thresholds: the compulsory threshold rises from R1 million to R2.3 million (the first adjustment since 2009), and the voluntary registration threshold rises from R50,000 to R120,000.
SARS VATImportant Disclaimer
For educational and informational purposes only. This calculator produces estimates based on the inputs provided and SARS 2026/2027 PAYE thresholds (1 March 2026 to 28 February 2027). Per the National Budget 2026, brackets have been adjusted upward by 3.4% for inflation: 18% on the first ZAR 245,100, rising through 26% / 31% / 36% / 39% / 41% to a top rate of 45% on income above ZAR 1,878,600. Primary tax rebate is ZAR 17,820 (ZAR 9,765 secondary for age 65+, ZAR 3,249 tertiary for age 75+). Tax-free threshold is ZAR 99,000 under 65, ZAR 153,250 ages 65–74, ZAR 171,300 age 75+. Medical Scheme Fees Tax Credit is ZAR 376 per month for the first two members, ZAR 254 for each additional dependent. The retirement fund deduction cap is ZAR 430,000 (raised from ZAR 350,000 — first adjustment in ten years), at 27.5% of the greater of remuneration or taxable income. UIF is 1% employee + 1% employer, capped at remuneration of ZAR 17,712 per month.
No warranty of accuracy. While Money Snap takes reasonable care to source figures from official authorities (SARS, National Treasury, Department of Employment and Labour, Statistics South Africa), this calculator is provided "as is" without any express or implied warranty as to accuracy, completeness, timeliness, or fitness for any particular purpose. Rates, brackets, rebates, medical credits, and PAYE rules change frequently — figures shown may be out of date, and individual circumstances including residency status, fringe benefits, BIK, share scheme awards, two-pot retirement system withdrawals, salary sacrifice, capital gains, and income types not captured by the inputs may materially affect actual tax obligations.
Not financial advice. Information provided is general in nature only and does not take into account your personal objectives, financial situation, or needs. Results do not constitute financial, tax, or legal advice and use of this calculator does not create an advisory relationship. Before acting on any figure shown, obtain personal advice from a SARS-registered tax practitioner (RTP), a chartered accountant (CA(SA) — SAICA member), or seek formal computation directly via SARS eFiling at sars.gov.za.
Limitation of liability. To the maximum extent permitted by law, Money Snap accepts no liability for any loss, damage, cost, or expense — direct or indirect — arising from reliance on this calculator or the information it produces. Users are responsible for verifying all figures with the relevant authority before relying on them. Use of this calculator is subject to our Terms of Use.