Contents | South Africa Tax Guide 2006
2006/2007 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