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How to legally reduce your small business tax in South Africa

2026-07-18

Paying tax is unavoidable — paying more than you have to isn't. Here are legitimate, SARS-approved ways South African small businesses reduce their tax bill. (This is general information, not personal tax advice — check your situation with a registered practitioner.)

1. Claim every deduction you're entitled to

The most common way businesses overpay is by not claiming legitimate expenses. Rent, data, tools, software subscriptions, travel for business, professional fees, bank charges — if it's incurred in producing income, it's generally deductible. The catch: you need the records. No slip, no deduction.

2. Check if you qualify as a Small Business Corporation (SBC)

If your company qualifies as an SBC (turnover under R20m, individual shareholders only, and other rules), you pay graduated rates instead of the flat 27% — the first R95,750 of taxable income is taxed at 0%. Compare it yourself with our small business tax calculator.

3. Consider Turnover Tax if you're a micro-business

Businesses with turnover up to R1 million can elect Turnover Tax, a simplified tax on turnover that can work out lower (and much simpler) for some. See turnover tax vs SBC.

4. Contribute to retirement

Contributions to a pension or retirement annuity are deductible up to 27.5% of your income (capped at R350,000 a year) — you save tax now and build retirement savings.

5. Claim the Employment Tax Incentive (ETI)

If you employ qualifying young staff, ETI reduces your PAYE by up to R1,500 per employee per month. It's money most small employers forget to claim.

6. Time your income and expenses

Bringing forward a deductible expense before year-end, or delaying invoicing where appropriate, can shift income between tax years — within the rules.

7. Keep clean books

Every tip above depends on the same thing: good records. Missed expenses, lost slips and messy books are where businesses quietly overpay. 360books captures your expenses, tracks deductible spend, and estimates your tax as you go — so you claim everything you're allowed to and never overpay by accident.

Put this into practice

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