Small Business Tax Calculator — South Africa
Compare what your business would pay under the standard company rate (27%), Small Business Corporation (SBC) rates, and Turnover Tax — instantly.
Estimate only for the 2026 year of assessment. SBC and Turnover Tax have qualifying rules (e.g. Turnover Tax applies up to R1m turnover; SBC has ownership and income limits). Confirm eligibility with a tax practitioner.
The three ways small businesses are taxed
1. Standard company tax — 27%
A normal (Pty) Ltd pays a flat 27% on taxable income, regardless of size.
2. Small Business Corporation (SBC) rates
If you qualify as an SBC (turnover under R20m, individuals-only shareholders, and other rules), you pay reduced graduated rates:
| Taxable income | Rate |
|---|---|
| R0 – R95,750 | 0% |
| R95,751 – R365,000 | 7% of the amount above R95,750 |
| R365,001 – R550,000 | R18,848 + 21% |
| R550,001 and above | R57,698 + 27% |
3. Turnover Tax
Micro-businesses with turnover up to R1 million can elect Turnover Tax, a simplified tax on turnover (not profit):
| Turnover | Rate |
|---|---|
| R0 – R335,000 | 0% |
| R335,001 – R500,000 | 1% above R335,000 |
| R500,001 – R750,000 | R1,650 + 2% |
| R750,001 – R1,000,000 | R6,650 + 3% |
Know your tax before year-end
360books estimates your income tax as you go and prepares provisional tax and VAT — built for SA.
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