Tools
The South African business toolkit
17 tools for the sums behind everyday decisions — tax, rates, pricing and people — set up for South Africa and fed with today’s prime rate, petrol price and exchange rates. They run in your browser; nothing you type is stored or sent.
Tax
VAT
VAT at 15%. Registration is compulsory once taxable turnover passes R2 300 000 in 12 months (from 1 April 2026).
- Excluding VAT
- R1 000,00
- VAT
- R150,00
- Including VAT
- R1 150,00
PAYE & take-home pay
2026/27 tables. An estimate — no medical credits or retirement deductions.
- PAYE
- R4 681,00
- UIF (1%, capped at R17 712,00)
- R177,12
- Take-home
- R25 141,88
- Effective tax rate
- 15.6%
- Marginal rate
- 26.0%
Provisional tax (IRP6)
For income without PAYE — a business, rent, freelance work. Two payments: end August and end February.
- Tax for the year
- R132 907,00
- Still to pay
- R132 907,00
- First payment (August)
- R66 453,50
- Second payment (February)
- R66 453,50
Company tax & dividends
Company tax 27%, dividends tax 20% (Budget 2026: unchanged). Small business corporation rates are lower.
- Company tax
- R270 000,00
- Profit after tax
- R730 000,00
- Dividends tax
- R73 000,00
- Shareholders receive
- R292 000,00
- Kept in the company
- R365 000,00
- Company + dividends tax, as a share of profit
- 34.3%
Cost to company
What an employee costs beyond their salary.
- Employer UIF (1%)
- R177,12
- SDL (1%)
- R250,00
- Monthly cost
- R25 427,12
- A year
- R305 125,44
Money & rates
Loan repayments
Prime is 10.75% today; business loans are usually priced above it.
- Monthly instalment
- R5 656,33
- Total repaid
- R339 379,51
- Total interest
- R89 379,51
If the repo rate moves
Repo 7.25%, prime 10.75%. A move at the next MPC passes straight to prime-linked loans and bonds.
- Instalment now
- R12 182,75
- After the move
- R12 386,26
- Each month
- +R203,51
- Over the term
- +R48 843,19
Savings & interest
Compounded monthly. Interest earned by individuals is tax-free up to the annual exemption.
- You put in
- R170 000,00
- Interest earned
- R45 883,70
- Value at the end
- R215 883,70
Cash runway
How long the cash lasts at today's monthly in and out.
- Monthly burn
- R40 000,00
- Runway
- 7,5 months
Currency
Today's reference rate — banks add a spread on top.
- Rate
- R16.58 per USD
- In rand
- R16 580,00
Pricing
Break-even
How much you must sell each month to cover fixed costs.
- Units to sell a month
- 265
- Revenue at break-even
- R92 750,00
- Contribution per unit
- R170,00
Markup & margin
Not the same number — a 50% markup is a 33% margin.
- Profit
- R50,00
- Markup (on cost)
- 50.0%
- Margin (on price)
- 33.3%
Price for a target margin
Work backwards from the margin you need.
- Price (excl. VAT)
- R166,67
- Price incl. VAT
- R191,67
- Profit per sale
- R66,67
- That is a markup of
- 66.7%
Fuel for a trip or a quote
Petrol 95 inland is R30.25/l this month.
- Litres
- 9,6
- Fuel cost
- R290,40
- Return trip
- R580,80
People (BCEA)
Leave (BCEA)
Annual leave of 21 consecutive days a year, accruing monthly; sick leave per 36-month cycle.
- Annual leave a year
- 15 working days
- Accrued so far
- 10 days
- Available now
- 7 days
- Sick leave per 3-year cycle
- 30 days
- Sick leave available now
- 30 days
Overtime, Sunday & holiday pay (BCEA)
Overtime at 1.5×; Sundays and public holidays at 2× for those who do not ordinarily work them.
- Hourly rate
- R46,15
- Overtime
- R415,38
- Sunday
- R0,00
- Public holiday
- R0,00
- Extra pay
- R415,38
Working days between dates
Weekends and South African public holidays (2026–2027) excluded — for notice periods, payment terms and deadlines.
- Calendar days
- 31
- Working days
- 22
Estimates for planning, not tax, legal or financial advice. Tax figures are the 2026/27 tables and rates announced in the Budget of 25 February 2026; leave and overtime follow the Basic Conditions of Employment Act. For your own position, talk to a tax practitioner, a labour lawyer or ask the pros. Live figures: the economy today.