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 2027 year of assessment (1 Mar 2026 – 28 Feb 2027). SBC and Turnover Tax have qualifying rules (e.g. Turnover Tax applies up to R2.3m 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 – R99,000 | 0% |
| R99,001 – R365,000 | 7% of the amount above R99,000 |
| R365,001 – R550,000 | R18,620 + 21% |
| R550,001 and above | R57,470 + 27% |
3. Turnover Tax
Micro-businesses with turnover up to R2.3 million can elect Turnover Tax, a simplified tax on turnover (not profit):
| Turnover | Rate |
|---|---|
| R0 – R600,000 | 0% |
| R600,001 – R950,000 | 1% above R600,000 |
| R950,001 – R1,400,000 | R3,500 + 2% |
| R1,400,001 – R2,300,000 | R12,500 + 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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