We consider a two-dimensional electron gas (2DEG) with the Rashba spin–orbit interaction (SOI) in the presence of a perpendicular magnetic field. We derive analytical expressions of the density of states (DOS) of a 2DEG with the Rashba SOI in the presence of a magnetic field by using the Green's function technique. The DOS allows us to obtain the analytical expressions of the magnetoconductivities for spin-up and spin-down electrons. The conductivities for spin-up and spin-down electrons oscillate with different frequencies and give rise to the beating patterns in the amplitude of the Shubnikov–de Haas (SdH) oscillations. We find a simple equation which determines the zero-field spin splitting energy if the magnetic field corresponding to any beat node is known from the experiment. Our analytical results reproduce well the experimentally observed non-periodic beating patterns, number of oscillations between two successive nodes and the measured zero-field spin splitting energy.