28/10/2026
Your retirement plan may be sitting inside your business.
For many small business owners, the eventual sale of the business may form part of retirement planning, succession or long-term financial security.
The 2026 Budget increased the small business CGT exclusion for qualifying disposals by individuals aged 55 and older from R1.8 million to R2.7 million, with the small business market value threshold increasing from R10 million to R15 million.
The exclusion is not automatic.
The business value, asset base, ownership structure, holding period and disposal details should be assessed before an owner plans around a specific tax outcome.
At KCE, we assist with company valuations, CGT position review, financial reporting support and business consulting processes that help owners understand the value and tax implications behind a potential sale or succession plan.
👉 Contact KCE to understand how we support company valuations, CGT review and business exit planning.
📧 [email protected]
🌐 www.kceconsulting.co.za