As South Africa navigates fiscal challenges, the debate around tax reform remains central to discussions on revenue sustainability and inequality reduction. This study provides new evidence on how targeted PIT reforms can expand the tax base while preserving fairness. While there are trade-offs, the findings suggest that deepening and broadening the tax base can be viable strategies―particularly when coupled with redistributive social spending.The results reinforce the importance of carefully calibrated tax adjustments that balance revenue objectives with economic and social considerations. By leveraging robust microsimulation models, this research offers a data-driven perspective on PIT reform, ensuring that policymakers have the insights needed to design tax policy reforms that support both fiscal sustainability and social equity.