Company Tax 2026 / 27
Standard 27% company tax, or the graduated Small Business Corporation (SBC) rates for qualifying small companies. See what you owe and the SBC saving.
Company details
Net profit before tax, per the company's annual financial statements.
Gross income < R20m, only individual shareholders, no more than 20% from investment/personal-service income.
Company tax owed
R 0
under SBC graduated rates
Calculation
Taxable profitR 0
Bracket—
Tax owedR 0
SBC vs standard
At SBC ratesR 0
At standard 27%R 0
Saving from SBCR 0
SBC qualification is strict and re-tested every year. The company must have no shareholders that are trusts or other companies; not be a labour broker, personal service provider, or investment/financial-services business; and have gross income below R20m and investment income below 20%.