Company income tax (ITR14)
Company returns prepared from your annual financial statements and filed on eFiling at the 27% rate, or at the lower Small Business Corporation rates if you qualify.
Tax and SARS returns for South African businesses
We prepare and file income tax, provisional tax and VAT returns, and apply for tax compliance status, for South African businesses and their owners. We deal with SARS on your behalf.
Would you rather talk it through first? Message us on WhatsApp or book a call with Jolandi.
SARS returns and registrations
Personal income tax (ITR12)
Returns for directors, sole proprietors and provisional taxpayers, including every deduction you are entitled to.
Provisional tax (IRP6)
We calculate and file both compulsory payments, due at the end of August and the end of February for February year-ends, and the optional third top-up payment when it saves you interest.
VAT registration & returns
We register you for VAT when you need to be registered and file a VAT201 every period. Compulsory registration applies from R2.3 million turnover (since 1 April 2026).
Tax compliance status
We obtain tax clearance for tenders, contracts and emigration, and fix whatever is blocking a compliant status.
SARS disputes & penalties
We prepare objections, penalty remission requests and payment arrangements in the format SARS requires and submit them on time.
The VAT registration threshold from 1 April 2026
From 1 April 2026, compulsory VAT registration applies from R2.3 million in taxable supplies over 12 months (up from R1 million), and voluntary registration opens at R120,000. The turnover tax ceiling for micro-businesses rose to R2.3 million too, for years of assessment starting 1 March 2026 (individuals) and 1 April 2026 (companies).
If you registered under the old threshold, whether to stay registered depends on your customers and your inputs. We can work through the figures with you before you decide.
Small Business Corporation rates and turnover tax
South Africa gives tax relief to smaller companies that claim it. A qualifying Small Business Corporation pays 0% on the first R95,000 of taxable income, then graduated rates of 7% and 21% before the 27% rate applies above R550,000. Micro-businesses under R2.3 million turnover can elect turnover tax, a single tax that replaces income tax, VAT, provisional tax, capital gains tax and dividends tax.
Whether you qualify, and whether it would lower your tax, depends on your shareholding, your services and your margins. We check this as part of preparing your return.
Common SARS questions
When is provisional tax due?
For a February year-end: the first payment by 31 August, the second by the end of February, and an optional third top-up payment around seven months after year-end (end September) to reduce interest on any shortfall.
Do I have to register for VAT?
Registration is compulsory once your taxable supplies exceed R2.3 million in any 12-month period (from 1 April 2026) — you must apply within 21 business days. Below that you can register voluntarily from R120,000 of taxable supplies, which can make sense if your customers are VAT vendors.
What are the Small Business Corporation requirements?
Broadly: all shareholders are natural persons, gross income is R20 million or less, and the company isn't a personal service provider or holding company. Qualifying SBCs pay graduated rates starting at 0%. Other companies pay a flat 27%.
Can you sort out my SARS penalties?
Usually, yes. We review what the penalties are for, file any outstanding returns, and submit remission requests or objections where there are grounds.
I have not filed returns for several years. Can you help?
Yes. Coming forward voluntarily puts you in a better position than waiting for SARS to contact you. We reconstruct the records, file the outstanding returns, and negotiate the penalties and any payment arrangement.