Small Business Corporation Tax Rates


Applicable Tax rates

SBC tax rates for financial years ending on any date between 1 April 2017 and 31 March 2018 – See changes from last year:

 
Taxable income (R) ​Rate of tax (R)
0 – 75 750 0%
75 751 – 365 000 7% of taxable income above 75 750
​365 001 – 550 000 20 248 + 21% of taxable income above 365 000
​550 001 and above 59 098 + 28% of taxable income above 550 000
 
SBC tax rates for financial years ending on any date between 1 April 2016 and 31 March 2017:
 
Taxable income (R)​ Rate of Tax (R)​
0 – 75 000 0% of taxable income
75 001 – 365 000 7% of taxable income above 75 000
365 001 – 550 000 20 300 + 21% of taxable income above 365 000
550 001 and above 59 150 + 28% of taxable income above 550 000

 

 SBC tax rates for financial years ending on any date between 1 April 2015 and 31 March 2016:

 

​Taxable income (R) ​Rate of tax (R)
0 – 73 650​ ​0%
​73 651 – 365 000 ​7% of the amount above 73 650
​365 001 – 550 000 ​20 395 + 21% of the amount above 365 000
​550 001 and above ​59 245 + 28% of the amount above 550 000