Your core SARS obligations: income tax, provisional tax, and keeping a clean tax status.
Key facts
Beyond registering, staying compliant means filing and paying on time.
Income tax & provisional tax
Companies pay income tax on profit and usually file provisional tax twice a year (estimated), then a final return. Late or missed submissions trigger penalties and interest.
Small Business Corporation (SBC) relief
Companies that meet the SBC requirements (ownership, turnover, no more than a small share of investment/personal-service income) get progressive, reduced tax rates — a real saving worth checking eligibility for.
Your “tax compliance status”
SARS issues a compliance status (the modern replacement for the old tax clearance certificate). Funders, tender boards and big clients check it. Keep all returns filed and debts settled so your status stays compliant — it’s often the gate to funding.
Need help with this? Bekin Consulting can handle it for you — from registration to filing.
Related guides
- VAT, PAYE & turnover tax thresholds (2026)
- Tax compliance status, CSD & winning tenders
- NPO vs NPC vs PBO — what’s the difference?
- How to apply for PBO & Section 18A status
General information for South Africa, current to 2026 — not legal, tax or financial advice. Confirm current rules with SARS, CIPC or the DSD before acting.