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Small Business Corporation Tax Calculator
Calculate tax for qualifying Small Business Corporations.
R
SBC Tax Rates 2025/2026
| Taxable Income | Rate of Tax |
|---|---|
| R0 – R95 750 | No tax |
| R95 750 – R365 000 | 7% of taxable income |
| R365 000 – R550 000 | R18 848 + 21% of amount above R365 000 |
| R550 000 – and above | R57 698 + 27% of amount above R550 000 |
Frequently Asked Questions
An SBC is a qualifying close corporation, private company, personal liability company, or co-operative with gross income under R20 million. All shareholders or members must be natural persons.
SBCs benefit from progressive tax rates: 0% on the first R95,750, then 7%, 21%, and 27% on higher brackets. This is significantly lower than the standard 27% flat corporate rate.
Requirements include: all shareholders or members must be natural persons, gross income under R20 million, investment income and personal service income together must not exceed 20% of total receipts and capital gains, and the entity must not be a personal service provider.