BUSINESS / FREE CALCULATOR

Small business income tax calculator

Compare standard company tax with the qualifying SBC tax table.

Method and references reviewed 5 November 2026

YOUR NUMBERS

Let’s work it out.

Calculated on your device. Save a copy only when you choose.

A CLEARER PICTURE

Estimated annual company income tax

R 46 970,00

Years of assessment ending 1 April 2026 – 31 March 2027

Taxable company income: R 500 000,00
Income after estimated company tax: R 453 030,00
Effective income tax rate: 9,39%

See the full breakdown

ESTIMATE · NOT A QUOTATION

Save this scenario, then change your inputs to compare the results.

BEHIND THE NUMBER

Your calculation, unpacked.

Taxable company income: R 500 000,00
Income after estimated company tax: R 453 030,00
Effective income tax rate: 9,39%

UNDERSTAND THE TRADE-OFFS

Small changes.
Different possibilities.

Try changing one input at a time. Compare the total cost, as well as the monthly number.

THE WORKINGS

How this calculation works

Apply either standard 27% company tax or the progressive SBC table for years of assessment ending 1 April 2026 to 31 March 2027: 0% to R99 000, then 7%, 21% and 27% bands.

A worked example

A qualifying SBC with R500 000 taxable income has R46 970 income tax; a standard company on the same taxable income has R135 000 tax.

Assumptions & limitations

SBC status depends on statutory requirements, not just company size. Confirm eligibility independently. This tool excludes turnover tax, personal sole-trader tax, assessed-loss limits, dividends tax, provisional payment timing and credits.
Use taxable income after allowable deductions and adjustments, not accounting turnover or cash in the bank.

Read a little further.

Income & tax4 MIN READ

Understanding VAT in South Africa

Know when to add VAT, when to divide it out, and what a calculation cannot tell you.

Read the guide