🇿🇦

South Africa Corporate Tax 2025

Calculate CIT, Provisional Tax, and Capital Allowances (27% Rate).

🏢 Company Details

Company Name

Tax Year

Details

Small Business Corp (SBC) Rates?

📊 Income & Expenses

Turnover / Revenue (R)

Cost of Sales (COGS)

Operating Expenses

Depreciation (Book Value - Added Back)

⚙️ Tax Adjustments

Capital Allowances (S12C/E/etc) Deduction

Wear and tear allowances claimed for tax purposes.

Other Add-backs (R)

Fines, Donations (excess), etc.

Other Deductions (R)

S18A Donations, etc.

Net Capital Gains (R)

80% will be included.

Assessed Loss B/Fwd

Provisional Tax Paid YTD (R)

💵 Tax Liability

Enter values to compute Corporate Tax.

Understanding Corporate Tax 2025

Key Rates

Standard Rate: 27% (for years ending on/after 31 March 2023).
Small Business Corps (SBC): Sliding scale (0% - 27%) linked to gross income.
Capital Gains Inclusion: 80% of net gains are included in taxable income.
Dividends Tax: 20% withheld on dividends declared.

Deadlines

1st Provisional: 6 months into tax year.
2nd Provisional: End of tax year.
Top-up: 6 months after year-end (7 months if Feb year-end).
IT14 Return: 12 months after financial year end.

Disclaimer: This calculator provides estimates based on 2025 South Africa Corporate Tax rates (27% standard, SBC sliding scale) and is for informational purposes only. Actual tax liability may vary based on specific deductions, capital allowances, and assessed losses. Please consult with a qualified tax practitioner or SARS for official assessments.