Companies, Trusts and Small Business Corporations (SBC)
Companies
| Years of assessment ending on any date from… | Rate of tax |
|---|---|
| 1 April 2026 to 31 March 2027 | 27% |
| 1 April 2025 to 31 March 2026 | 27% |
Trusts (other than special trusts)
| Year of assessment | Rate of tax |
|---|---|
| 1 March 2026 – 28 February 2027 | 45% |
| 1 March 2025 – 28 February 2026 | 45% |
Small Business Corporations (SBC)
| Taxable Income | Rate of tax |
|---|---|
| R1 – R99 000 | 0% of taxable income |
| R99 001– R365 000 | 7% of taxable income above R99 000 |
| R365 001 – R550 000 | R18 620 + 21% of taxable income above R365 000 |
| R550 001 and above | R57 470 + 27% of the amount above R550 000 |