Tax Tables – Businesses
Keeping up to date with the latest business tax rates is essential for planning, compliance, and cash flow management. SARS updates the rates annually as part of the national budget process, and these determine how much companies, trusts, and other entities are required to pay.
On this page, you’ll find the official SARS business tax tables, including:
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Companies & Trusts – current corporate income tax rate and trust tax rate.
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Small Business Corporations (SBCs) – progressive rates designed to reduce the tax burden on qualifying small businesses.
If you need to check historical rates, SARS also provides an Archive – Tax Rates webpage dating back to 2014/15.
Scroll down to view the official SARS Business Tax Tables.
Companies
12 March 2025 – No changes:
Years of assessment ending on any date from… | Rate of Tax |
|---|---|
1 April 2025 to 31 March 2026 | 27% |
1 April 2024 to 31 March 2025 | 27% |
31 March 2023 to 31 March 2024 | 27% |
1 April 2022 – 30 March 2023 | 28% |
1 April 2021 – 31 March 2022 | 28% |
1 April 2020 – 31 March 2021 | 28% |
Top Tip: Personal Service Providers are no longer taxed separately and are taxed as a company or as a Trust.
Small Business Corporations (SBC)
12 March 2025 – No changes:
Years of assessment ending any date between 1 April 2025 and 31 March 2026
Taxable Income (R) | Rate of Tax (R) |
|---|---|
1 – 95 750 | 0% of taxable income |
95 751 – 365 000 | 7% of taxable income above 95 750 |
365 001 – 550 000 | 18 848 + 21% of taxable income above 365 000 |
550 001 and above | 57 698 + 27% of the amount above 550 000 |
Trusts (Other than special trusts)
12 March 2025 – No changes:
Year of assessment | Rate of Tax |
|---|---|
1 March 2025 – 28 February 2026 | 45% |
1 March 2024 – 28 February 2025 | 45% |
1 March 2023 – 29 February 2024 | 45% |
1 March 2022 – 28 February 2023 | 45% |
1 March 2021 – 28 February 2022 | 45% |