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Two-Pot Retirement Calculator

Calculate the tax on your two-pot retirement fund withdrawal. See your exact net payout using SARS 2025/2026 tax tables.

Updated March 2026 · SARS 2025/2026 rates

Marginal Tax Rate

Calculates exact tax using your income bracket and SARS tax tables

Net Payout

See exactly how much you will receive after tax is deducted

SARS 2025/2026

Updated with current tax brackets and rebates

How two-pot retirement withdrawals are taxed in South Africa

Two-pot retirement withdrawals in South Africa are taxed at your marginal income tax rate. The withdrawal amount is added to your annual taxable income, and the additional tax is deducted before you receive the funds. For example, if you earn R400,000/year (31% bracket) and withdraw R50,000, you would pay approximately R15,500 in tax and receive R34,500. The minimum withdrawal is R2,000 and you can make one withdrawal per tax year from each fund.

Net Payout = Withdrawal − (Tax on Income + Withdrawal − Tax on Income)

Think carefully before withdrawing

Money withdrawn cannot be put back, reduces your retirement savings, and may push you into a higher tax bracket. Only withdraw for genuine financial emergencies.

Two-Pot Withdrawal Calculator

Enter your details to calculate your net payout

R

Minimum withdrawal is R2 000,00

R

Your total annual taxable income before this withdrawal

R

Optional — used to calculate your remaining balance after withdrawal

Optional

Ready to Calculate

Enter your withdrawal amount and annual income, then click calculate to see your full tax breakdown

Understanding the Two-Pot System

Everything you need to know about South Africa's two-pot retirement system

How It Works

From 1 September 2024, all new retirement fund contributions are split: 1/3 goes to the savings component (accessible once per tax year) and 2/3 goes to the retirement component (locked until retirement).

Seed Capital

Up to R30,000 from your vested component (pre-September 2024 savings) was transferred into your savings component as seed capital, giving you an immediate balance to access from day one of the new system.

Vested Component

Your pre-September 2024 retirement savings remain in a vested component and continue to operate under the old rules. These funds are generally preserved until retirement, with limited withdrawal options.

Tax Treatment

Withdrawals from the savings component are taxed at your marginal income tax rate. The withdrawal is added to your annual taxable income, and SARS deducts the additional tax before you receive the funds.

Minimum Withdrawal

The minimum withdrawal is R2,000. You cannot make a withdrawal below this threshold. If your savings balance is below R2,000, you will need to wait until it grows before you can make a withdrawal.

Once per Tax Year

You can make one withdrawal per tax year (1 March to 28 February) from each retirement fund's savings component. If you have multiple funds, you can withdraw from each of them once per year.

SARS 2025/2026 Tax Brackets

Your withdrawal is taxed at the marginal rate applicable to your income + withdrawal amount

Taxable IncomeMarginal Rate
R 0,00 – R 237 100,0018%
R 237 101,00 – R 370 500,0026%
R 370 501,00 – R 512 800,0031%
R 512 801,00 – R 673 000,0036%
R 673 001,00 – R 857 900,0039%
R 857 901,00 – R 1 817 000,0041%
R 1 817 001,00 and above45%

Two-Pot Retirement Calculator FAQs

Common questions about the two-pot retirement system and withdrawal tax in South Africa

The two-pot retirement system took effect on 1 September 2024. It splits all new retirement fund contributions into two components: one-third goes into a savings component (which you can access once per tax year) and two-thirds goes into a retirement component (locked until retirement). Pre-September 2024 savings remain in a vested component under the old rules.
Two-pot withdrawals are taxed at your marginal income tax rate. The withdrawal amount is added to your annual taxable income, and SARS calculates the additional tax owed. For example, if you are in the 31% tax bracket and withdraw R50,000, you will pay approximately R15,500 in tax and receive approximately R34,500.
The minimum withdrawal from the savings component is R2,000. You cannot make a withdrawal below this amount.
You can make one withdrawal per tax year from the savings component of each retirement fund. The South African tax year runs from 1 March to 28 February. You cannot make multiple withdrawals from the same fund within the same tax year.
Yes. The withdrawal amount is added to your taxable income for the year. If the withdrawal pushes your total income into a higher tax bracket, the portion in that bracket will be taxed at the higher rate. This calculator shows you if your withdrawal moves you into a higher bracket.
Seed capital refers to up to R30,000 transferred from your vested component (pre-September 2024 savings) into the new savings component. This one-off seed transfer gave members an initial balance in their savings pot from day one of the new system. The seed capital is also subject to tax when withdrawn.
Carefully consider the long-term impact before withdrawing. Money withdrawn cannot be put back, permanently reduces your retirement savings and the compound growth on that money, and is taxed at your marginal rate. Withdrawals are generally only advisable for genuine financial emergencies. If you do withdraw, ensure you understand the full tax cost using this calculator first.

Important Disclaimer

Accounter does not provide accounting, tax, business or legal advice. This calculator has been provided for information purposes only. You should consult your own professional advisors for advice directly relating to your business.