06/08/2026
💡 IS YOUR COMPANY PAYING MORE TAX THAN IT SHOULD? A qualifying Small Business Corporation (SBC) may benefit from significantly lower, progressive income-tax rates under Section 12E.
For the 2026/27 period:
✅ 0% on the first R99 000 of taxable income
✅ 7% marginal rate up to R365 000
✅ 21% marginal rate up to R550 000
✅ 27% marginal rate above R550 000
For example, at R550 000 taxable income:
• Standard company tax: R148 500
• Qualifying SBC tax: R57 470
• Potential tax saving: R91 030
Your company may qualify if its shareholders or members are natural persons, its gross income does not exceed R20 million, and it meets the remaining Section 12E requirements.
Don’t automatically pay tax at 27% without checking your eligibility. Let Boss @ Tax review your company structure and tax position.
📞 083 754 1639
🌐 www.bosstax.co.za
*Terms and Section 12E requirements apply. Taxable income is not the same as turnover*
