2025 / 2026 Tax Year  ·  Let's set up your profile
1. What type of business do you have?
🏠
Close Corporation
CC
🏢
Private Company
Pty Ltd
⚖
Trust
Business Trust
2. Does your spouse / partner draw a separate income?
👥
Yes
Include spouse in calculations
👤
No
Single income only
3. Ages (used for tax rebate & threshold calculation)
Under 65: R17,235 rebate  ·  65–74: +R9,444  ·  75+: +R3,145

🇨🇦 SA Tax Efficiency Calculator

2025 / 2026 Tax Year
⚠️ Trust notice: Business trusts are generally taxed at a flat 45% rate and cannot qualify as SBCs under Section 12E. The SBC rates shown below apply to CC and Pty Ltd entities only. The calculations remain displayed for reference — please consult a registered tax practitioner for trust-specific advice.
📊 Business Income
CC Annual Profit (before salaries) R 1,500,000
Taxable net profit before paying any owner/spouse salaries
Does this profit figure include your owner salary?
No — salary not yet deducted
Yes — salary already deducted
💼 Salary Structure from CC
Annual
Monthly
Your (Owner) Monthly Gross Salary
📜 2025/26 Tax Rate Reference
SBC (CC) Tax — Section 12E
R0 – R95,7500%
R95,751 – R365,0007%
R365,001 – R550,00021%
R550,001+27%
Personal Income Tax
R0 – R237,10018%
R237,101 – R370,50026%
R370,501 – R512,80031%
R512,801 – R673,00036%
R673,001+39%–45%
Primary rebate: R17,235  ·  Threshold: R95,750  ·  Dividends tax: 20%
📈 Current Scenario Results
Total Tax
—
Net Take-Home
—
Current Eff. Rate
—
Optimal Eff. Rate
—
■ Current rate: — ■ Optimal rate: —
Income Component Gross Tax Paid Net Cash
💡 Tax Insights
    🔄 Scenario Comparison