2027 tax year
Small Business Corporation Tax Calculator
Enter the company’s annual taxable income to estimate its Small Business Corporation (SBC) income tax for a year of assessment ending between 1 April 2026 and 31 March 2027.
Estimated SBC income tax
R0.00
- Taxable income
- R0.00
- Income after tax
- R0.00
- Marginal tax rate
- 0%
- Effective tax rate
- 0.00%
How the estimate was calculated
2027 Small Business Corporation tax rates
| Taxable income | Rate of tax |
|---|---|
| R1–R99,000 | 0% of taxable income |
| R99,001–R365,000 | 7% of taxable income above R99,000 |
| R365,001–R550,000 | R18,620 + 21% of taxable income above R365,000 |
| R550,001 and above | R57,470 + 27% of taxable income above R550,000 |
Does the business qualify as an SBC?
Small Business Corporation is a specific SARS tax classification, not simply a description of a small company. Among other requirements, the entity must be a qualifying South African private company, close corporation or co-operative; all shareholders or members must be natural persons; gross income may not exceed R20 million; and restrictions apply to investment income, personal services and interests held in other entities.
This calculator estimates tax only and does not test every eligibility requirement. Confirm the company’s SBC status with a qualified tax practitioner.
Important: This calculator provides an estimate for general information and is not tax advice or a SARS assessment. It excludes provisional tax payments, penalties, interest, assessed losses, credits and other adjustments. Rates are based on the SARS SBC tax table for years of assessment ending from 1 April 2026 to 31 March 2027.
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