APT Practitioners - APT Group

Could your company qualify for Small Business Corporation tax benefits?

Many South African business owners operate through companies, but never stop to ask whether the company qualifies for more favourable SBC tax rates.

For the 2026/2027 year of assessment, SARS lists a 0% tax bracket for qualifying Small Business Corporations on taxable income up to R99,000.

But this is the important part:

SBC tax treatment is not automatic.

Your company must meet the relevant requirements before the benefit can apply.

Business owners should ask:

• Is the company correctly structured?
• Who are the shareholders?
• What activities does the company conduct?
• Does the company meet the SBC requirements?
• Are the tax benefits being properly applied?
• Is the company missing an opportunity?

A small business should not pay more tax simply because its structure was never reviewed.

Ask APT Practitioners to assess whether your company may qualify for SBC tax benefits.