The alternate to overlapping leaves of Phylica paniculata are simple, crowded on the upper stems. The petioles become up to 3 mm long.
The hard, ericoid blades are elliptic to lanceolate with narrowly tapering tips and rounded bases. The margins are entire and strongly rolled under. The upper surfaces of the leaves are dark green and sparsely hairy, hairier when young. The lower surfaces are white felted to velvety from downy hairs. The midribs and bigger veins are prominent on the lower surfaces.
Most leaves are about 10 mm long and 2 mm wide, although bigger ones up to 30 mm long and 10 mm wide occur (Vlok and Schutte-Vlok, 2015; Coates Palgrave, 2002; Schmidt, et al, 2002; Van Wyk and Van Wyk, 1997; Pooley, 1993; iNaturalist).