​How is income on a trust taxed?

A trust is taxed at 40%, but a special trust is taxed at a sliding scale from 18% to 40%.

A Special ‘Type A Trust’ should apply at the SARS branch for classification as it qualifies for certain relief from Capital Gains Tax.

It is important to note that the trust type is determined based on the registration status of the trust (which can only be amended by visiting a SARS branch with the relevant supporting documentation), not the trust type selected on the ITR12T.

Last Updated: 28/10/2015 4:07 PM     print this page
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