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Capital Gains Tax (CGT)
Donations Tax
Employees Tax
Employer Owned Policies
Estate Duty Rates
Estate Duty, Donations Tax and Capital Gains Tax
Exchange Control Allowances
Fringe Benefit Taxation
General Exemptions and Deductions
Income Tax Rates
Interest and Dividend Exemption
Lump Sum Benefits
Provisional Tax
Retirement Planning Vehicles
Taxes on Some Common Investments
The Taxation Laws Amendment Act No 3 of 2008
Transfer Duty Rates
Taxes on Some Common Investments
Tax deductible
Life Office tax
Personal income Tax on benefits/proceeds
Capital gains tax
Estate duty
1. Shares
No
-
-
?
?
2. Bank investments
No
-
?
-
?
3. Unit trust
No
-
?
?
?
4. LISP
No
-
?
?
?
5. Life policy
No
?
-
-
?
6. Endowment policy
No
?
-
-
?
7. Sinking fund policy
No
?
-
-
?
8. Retirement annuity
Yes
-
?
-
?
9. Pension/provident funds
Yes
-
?
-
?
10. Compulsory annuity
No
-
?
-
-
11. Voluntary annuity
No
-
?
-
-
12. Disability income replacement policy
Yes
?
?
-
-
13. Second-hand policy
No
?
-
?
?
Number - see notes
? = Tax applies
- = Tax does not apply