Director's Loan Account Calculator 2027 | Du Preez Tax & Bookkeeping Services

Loan details

Director is an employee

Shareholder only (not employed)

Average loan balance for the year

SARS official interest rate repo rate + 1% — check the current published rate

Interest rate actually charged on the loan

Marginal rate estimate (employee route only)

Director's other taxable income

Age at 28 February 2027

Interest shortfall

Result

Interest at the official rateR 0.00

Less: interest actually chargedR 0.00

Interest shortfallR 0.00

Tax treatment

Result

Estimated extra tax

R 0.00

per year, until the loan or rate changes

Please note: the correct tax treatment depends on the loan's precise facts — whether the director is also an employee, the terms of the loan, and whether any of the exclusions in section 64E(4) apply (e.g. loans repayable within a defined period, or made on genuinely arm's-length terms as part of ordinary business). This is an indicative estimate only. Please confirm the SARS official rate currently in effect, and get in touch before relying on this for a return.