Business Tax Calculator South Africa 2026/2027
Calculate your company's standard tax instantly. This tool uses the flat 27% Corporate Income Tax (CIT) rate set by SARS.
Standard CIT payable (27%)
R 0
Provides an estimate only, based on SARS Budget 2026 rates. If your company qualifies, try our SBC Tax Calculator instead.
Important: Enter your taxable income (revenue minus allowable business deductions) into the field above. Entering your total revenue will significantly overstate your tax liability.
How is Company Tax calculated?
Standard Company Tax is calculated using a flat rate of 27% on a company's taxable income.
Tax payable = Taxable income × 27%
Example: R1,000,000 taxable income × 27% = R270,000
Example: R1,000,000 taxable income × 27% = R270,000
When is Company Tax due?
Companies in South Africa do not simply pay tax once a year. They are required to make provisional tax payments to SARS to ensure their tax liability is spread out across the year:
- First Provisional Tax Payment: Due 6 months into your company's financial year.
- Second Provisional Tax Payment: Due on the last day of your company's financial year.
- Third ("Top-up") Payment: Due 6 months after the financial year-end (only if the first two payments did not cover the full tax liability).
Don't forget the ITR14: Even after paying your provisional tax, your company must submit its final Corporate Income Tax return (ITR14) via eFiling within 12 months of its financial year-end.