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SECTION 12E · YEARS OF ASSESSMENT ENDING 1 APR 2026 – 31 MAR 2027

Small Business Corporation (SBC) Tax Calculator

See what your company pays under the reduced SBC tax scale versus the standard 27% company rate, and whether it's likely to qualify.

Du Preez Tax & Bookkeeping Services · SAIT-registered practitioner

Company details

01

SBC qualification checklist

02
throughout the year of assessment — no company or trust shareholders
(other than listed shares, collective investment schemes, or certain exempted bodies)
as defined — broadly, work that could otherwise be done as an employee, performed personally by a connected-person shareholder

Qualification

Result
Likely qualifies for SBC rates

This is a quick indicative check only, not a formal determination — see the note at the bottom.

Tax comparison

Result
SBC tax
R 0.00
Section 12E rates
Standard company tax
R 0.00
Flat 27%
Estimated saving under SBC
R 0.00
Profit after tax — SBCR 0.00
Profit after tax — standard 27%R 0.00
SBC effective rate: 0.0%

SBC tax brackets

Ref
Taxable incomeRate
Please note: this calculator gives an indicative estimate only. SBC qualification depends on several detailed tests under Section 12E of the Income Tax Act, including the full history of shareholding through the year and the personal-service-provider definition — the checklist above is a simplified guide, not a formal determination. Please confirm SBC status with us before relying on it for a return.