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SA TAX 2018/19 (Individuals (Rebates (Primary, Secondary, Tertiary), Rates…
SA TAX 2018/19
Individuals
Rebates
Primary
Secondary
Tertiary
Rates
Thresholds
See page
Income, exemptions, deductions, etc.
See page
Companies
Micro businesses
Rates
Definition - see page
Small Business Corporations
Rates
Definition - see page
Other
Rate
28% (2019, 2018)
Penalties
Late submission
Underpayment
Under-estimation
Recreational clubs
Rate
Exemptions
Body Corporates
Rate
Exemptions
PBO
Rate
Exemptions
Trusts
Rate
41% (2019, 2018)
Allowances
See page
Hotel
Wear-and-tear
CGT
Inclusion rate
Individuals
Companies, Trusts
Securities Transfer Tax
Rates
Transfer duty
Rates
SDL
Rate
VAT
Type of supplies
Taxable
Rate
14% (1993 - 31 March 2018)
15% (1 April 2018~)
Exempt
Other - see page
Zero-rated
Fuel
Other - see page
Donations tax
Rate
Above R30 million
25% (1 April 2018~)
20% (~31 March 2018)
Below R30 million
20%
Estate duty
Rate
Dividends tax
Rate
Provisional tax
PAYE
Exemptions
Inclusions