Business Tax Guide Estimated reading: 1 minute 23 views Summary: Comprehensive business tax guide for South African companies. Master corporate tax (27%), VAT registration, PAYE compliance and advanced tax strategies. Business Tax Guide – South Africa 2025/26 Complete tax compliance guide for South African businesses, from SMEs to large corporations. Master corporate tax, VAT, PAYE, and advanced compliance. Business Entity Tax Rates Private Companies (Pty Ltd) Corporate Income Tax: 27% on taxable income Dividends Tax: 20% on distributions to shareholders VAT Registration: Mandatory if turnover > R1 million PAYE: For employee remuneration Small Business Corporation (SBC) Rates Income Range Tax Rate R0 – R91,250 0% R91,251 – R365,000 7% R365,001 – R550,000 21% R550,001+ 27% VAT Registration Mandatory Registration Turnover > R1,000,000: 12-month period Registration Timeline: Within 21 days of threshold Standard Rate: 15% VAT Return Periods Monthly: Turnover > R30 million Bi-Monthly: R1.5 million – R30 million Quarterly: < R1.5 million (on application) PAYE Obligations Monthly Requirements EMP201 Return: Due 7th of following month PAYE Payment: Same deadline UIF Contributions: 2% of gross salary SDL: 1% if payroll > R500,000 Key Business Deductions Operating Expenses Salaries & Wages: Employee remuneration Rent: Business premises costs Utilities: Electricity, water, telecoms Professional Fees: Legal, accounting, consulting Capital Allowances Wear & Tear: Equipment depreciation Building Allowances: Commercial property Motor Vehicle Allowances: Company vehicles Computer Equipment: Accelerated depreciation Ready to transform your business tax function? Start your enterprise trial
