Contents | South Africa Tax Guide

/2007 Budget review

Normal rates of tax

Rebates

Tax thresholds

Deductions

Employee's tax  & site

Provisional tax

Personal service companies  trusts

Casual / Part-time employment

Fringe benefits :

  • Traveling allowance
  • Use of company - owned vehicle
  • Holiday Accommodation provided by employer
  • Subsistence allowance
  • Residential accommodation supplied by the employer
  • Low interest / Interest free loans
  • Other benefits
  • Exemptions

Contributions to Pension, Retirement Annuity & Provident Funds

Capital Gains Tax

Donations Tax

Estate duty

Company tax

  • Close corporation
  • Trusts

Secondary tax on companies

Value Added Tax

Wear & Tear allowances

Capital incentive allowances

Exchange control

Farming Tax

Retention of record

Prime Bank overdraft rates

Comparative tax rates