South African tax types
A practical gateway to the principal taxes affecting individuals and businesses.
Personal Income Tax
Tax on taxable income of individuals, subject to applicable rates, rebates and rules.
Corporate Income Tax
Income tax applicable to companies, together with provisional tax and related compliance.
Value-Added Tax
A transaction tax affecting registered vendors, taxable supplies, input tax and output tax.
PAYE
Employees’ tax withheld by employers from remuneration and accounted for through payroll.
Capital Gains Tax
Tax consequences arising from qualifying disposals of assets.
Dividends Tax
A withholding-tax regime applying to dividends subject to the relevant rules and exemptions.
Transfer Duty
A tax relevant to qualifying acquisitions of property.
Estate & Donations Tax
Tax considerations relating to estates and certain gratuitous disposals.
This page intentionally provides an overview rather than reproducing the full SA Tax Guide archive.