SBC Tax Calculator
SBC Tax Calculator South Africa 2026
Small business tax calculator — SBC rates 2026/2027: 0% on taxable income up to R99,000; 7% of the amount above R99,000, up to R365,000; R18,620 + 21% of the amount above R365,000, up to R550,000; R57,470 + 27% of the amount above R550,000.
Uses SARS rates.
Small Business Tax Calculator
SBC Tax Results
Your SBC tax payable will show here.
About the SBC Tax Calculator
How it's worked out
Small business tax calculator SA 2026/27. Work out SBC tax on the 0% to 27% sliding scale. Turnover must be ≤ R20m to qualify.
The standard company tax rate is a flat 27%. Qualifying SBCs need gross income ≤ R20 million and natural-person shareholders. Compare on our company tax calculator. Budget 2026 announced the R99,000 zero-rate threshold. Read our SBC tax guide for the six tests and worked examples.
Which calculator fits your business?
- SBC tax calculator: a qualifying small business corporation, taxed on a sliding scale.
- Company tax calculator: any other company, taxed at a flat 27% of taxable income.
- Turnover tax calculator: a micro business with turnover up to R2 300 000 a year, taxed on turnover.
Sources: SARS Budget 2026 FAQ (SBC rates) and turnover tax.
SBC Tax Brackets 2026/2027
Progressive tax rates for qualifying Small Business Corporations under Section 12E
| Taxable Income | Rate | Description |
|---|---|---|
| R0 - R99,000 | 0% | No tax payable |
| R99,001 - R365,000 | 7% | 7% of amount above R99,000 |
| R365,001 - R550,000 | 21% | R18,620 + 21% of amount above R365,000 |
| R550,001+ | 27% | R57,470 + 27% of amount above R550,000 |
Standard company tax comparison:
Standard rate: 27% flat rate on all taxable income
SBC advantage: First R99,000 is tax-free, and lower rates apply up to R550,000
Source: SARS Budget 2026 FAQ for 2026/27 SBC tax rates. The R95,750 tax-free threshold applies to the prior 2025/26 table, while SARS Budget 2026 lists R99,000 for years ending 1 April 2026 to 31 March 2027.
Do You Qualify for SBC?
Your company must meet all of the following requirements to qualify for SBC tax rates
Natural Person Shareholders
All shareholders must be natural persons (individuals) — not trusts, companies, or other entities
Annual Turnover ≤ R20 million
The gross income (turnover) of the company must not exceed R20 million for the year of assessment
Not a Personal Service Provider
The company must not be a personal service provider (PSP) as defined in the Fourth Schedule
Investment Income ≤ 20%
Not more than 20% of total receipts and accruals (excluding capital gains) may consist of investment income
Close Corporation or Private Company
Must be a close corporation, private company, or personal liability company registered in South Africa
SBC Tax Calculator FAQs
Common questions about Small Business Corporation tax rates in South Africa
Next step
Need the year's income and expenses? Take them from your bank statements.
Important Disclaimer
Accounter does not provide accounting, tax, business or legal advice. This calculator has been provided for information purposes only. You should consult your own professional advisors for advice directly relating to your business.