Guides for South African small businesses

Written by the practice and checked against SARS publications. General information, not a ruling on your file.

• Monthly accounting · 4 min read

  What monthly accounting includes for a South African small business

  A plain account of what a monthly accountant should close: the bank, the tax entries, debtors, creditors and a note the owner can read.

• VAT · 4 min read

  VAT registration in South Africa after the 2026 threshold change

  The compulsory VAT threshold SARS is administering from 1 April 2026, voluntary registration, and the exit VAT that catches people who deregister.

• Tax · 4 min read

  Provisional tax for owner‑managed companies in South Africa

  What an IRP6 is, the August and February dates for a February year end, and why copying last year’s estimate gets expensive.

• Payroll · 4 min read

  PAYE, UIF and SDL: a checklist for small South African employers

  The payroll returns a small employer must keep current, and the 2026 rule that rejects an EMP501 without employee tax numbers.

• Tax · 4 min read

  Small business corporation tax rates for 2026/27

  The SBC bands SARS published for years of assessment ending 1 April 2026 to 31 March 2027, and why “we are small” is not the test.

• Getting out · 4 min read

  The financial file to build before you sell a family business

  What a buyer, a bank or the next generation asks to see, and the tax exclusion you should not assume.

• Sage · 4 min read

  Sage Business Cloud Accounting: a first month end that holds

  What to set up in Sage before you trust a single report, from VAT settings and bank feeds to the close you repeat next month.