Interactive tool
Small business corporation (SBC) tax calculator
A small business tax calculator for South African companies that may qualify as a small business corporation under section 12E. Enter taxable income you have already calculated. This is a company tax calculator for South Africa’s SBC table, not a PAYE or turnover-tax tool, and it is not tax advice.
Estimate SBC tax
Choose the year of assessment and the company’s taxable income.
SBC rate table
Years ending 1 April 2026 – 31 March 2027. Source: SARS SBC tax rates.
| Taxable income (R) | Rate |
|---|---|
| R 1 – R 99,000 | 0% of taxable income |
| R 99,001 – R 365,000 | 7% of taxable income above R 99,000 |
| R 365,001 – R 550,000 | R 18,620 + 21% of the amount above R 365,000 |
| R 550,001 and above | R 57,470 + 27% of the amount above R 550,000 |
The standard company tax calculator comparison uses a flat 27% on the same taxable income.
SARS also requires the company to qualify
This calculator does not decide whether you are an SBC. The reduced table only applies if the company meets the statutory tests, including:
- The entity is a private company, close corporation, or personal liability company.
- All shareholders or members are natural persons for the whole year.
- No shareholder holds shares in another company (SARS lists limited exceptions).
- Gross income for the year is not more than R20 million.
- Not more than 20% of receipts and capital gains come from investment income and personal services, unless those personal services are performed mainly by employees who are not connected persons.
Read the official rates and notes on the SARS SBC page. If you are unsure, talk to the practice before you file.
When a calculator is not enough
Taxable income still has to be compiled from the books. Eligibility, provisional tax, and the return are where most small companies need an accountant.
Ask us to check the numbers
Optional. The result above is already yours. Send this if you want the practice to review eligibility or the return.
General information only. This is not tax advice, not an SBC registration, and not a SARS filing. Rates come from the SARS SBC table stored for the year selected in admin. Confirm the current table on the SARS website before you rely on a number.