Are there lower rates for small businesses?

Yes — qualifying Small Business Corporations (SBCs) with turnover below R20 million may use a graduated tax table rather than the flat 27% rate. This calculator applies the standard 27% rate for regular companies and close corporations; use a dedicated SBC calculator if your entity qualifies.

What is provisional tax?

Provisional tax is a prepayment of the final income tax liability. Companies pay two equal instalments during the year (and an optional third top-up payment). This calculator shows each instalment as 50% of the estimated annual tax, which is the standard baseline.

Is taxable income the same as accounting profit?

Not necessarily. Taxable income is accounting profit adjusted per the Income Tax Act — e.g. non-deductible expenses are added back, and certain allowances (section 12C, 12E, etc.) reduce the base. Enter the SARS-adjusted figure for an accurate result.

Are dividends taxed at 27%?

No. Dividends distributed to shareholders attract Dividends Tax at 20% (withheld by the company), not corporate income tax. This calculator covers company-level income tax only, not dividends tax.

Does this apply to non-resident companies?

Non-resident companies with a South African branch or source income are generally subject to a branch profits tax rate of 27% plus a Branch Profits Tax of 20% on repatriated income. This tool is designed for resident companies; non-resident structures require specialist advice.

South Africa Corporate Tax Calculator

Name: South Africa Corporate Tax Calculator
Availability: InStock
Author: Nham Vu

Enter your taxable income to calculate South African corporate income tax at the 27% flat rate with a full breakdown.

Company Details

Taxable Income (ZAR)

Flat rate: 27% for all standard companies (SARS 2024–25, years of assessment ending on or after 31 March 2023).

Enter taxable income and click Calculate Tax to see results.

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Summary

Enter your taxable income to calculate South African corporate income tax at the 27% flat rate with a full breakdown.

How it works

Enter your company's taxable income for the financial year in ZAR.
The calculator applies the flat 27% corporate income tax rate (SARS 2024–25).
Tax payable, after-tax profit, and effective rate appear instantly.
The provisional tax panel shows the two equal instalments companies typically pay.
Use the Copy Summary button to export the breakdown as plain text.

Use cases

Estimate annual tax liability before submitting an ITR14 return to SARS.
Plan provisional tax payments (first and second period instalments).
Model different income scenarios to optimise year-end profit distributions.
Prepare financial projections for investors, banks, or board presentations.
Compare South African corporate tax with other jurisdictions for relocation decisions.
Verify SARS assessment notices for straightforward single-rate companies.

Frequently Asked Questions

Last updated: 2026-07-24 · Reviewed by Nham Vu