Turnover Tax Rates 2026/27
Turnover Tax Rates 2026/27
Turnover tax is the simplified, single-tax option for micro-businesses -- one rate on turnover instead of income tax, VAT, provisional tax and more. The 2026/27 rate table, with the R600,000 zero band.
Rate by taxable turnover (2026/27)
| R1 to R600,000 | 0% |
| R600,001 to R950,000 | 1% of the amount above R600,000 |
| R950,001 to R1,400,000 | R3,500 + 2% of the amount above R950,000 |
| R1,400,001 and above | R12,500 + 3% of the amount above R1,400,000 |
Who can use it
| Qualifying turnover ceiling | R2.3 million (raised from R1 million for 2026/27) |
| Year-end-date restriction | Removed for 2026/27 |
| Not for | Most professional service providers, and where over 20% of receipts are from professional services |
Guidance only -- not tax advice. Turnover tax is voluntary -- compare it against the SBC and normal regimes before electing in. Note: the VAT compulsory-registration threshold is also R2.3 million from 1 April 2026. Verify at sars.gov.za.
Sources: SARS / National Treasury Budget 2026 Tax Guide · SARS Turnover Tax
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