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For entrepreneurs and small business owners, understanding how tax rules affect their company can make a significant difference to cash flow and long-term growth. In South Africa, businesses can qualify as Small Business Corporations (SBCs)  under Section 12E of the Income Tax Act, giving them access to preferential tax rates. Companies that do not qualify for SBC status pay standard corporate taxes. This article explains the differences, benefits, and considerations in detai

At HAS Accounting & Tax, we often work with entrepreneurs who are building multiple businesses and want to maximise tax benefits under South Africa’s Small Business Corporation (SBC) regime. One area that causes considerable confusion—and can be the difference between qualifying for significant tax relief or losing it entirely—is the rules around shareholding . This article explains these rules in detail, why they exist, and how business owners can structure their ownership t