Who is exempt from provisional tax?

The following persons/natural persons don't need to pay provisional tax:

  • Any person whose income is derived solely from remuneration.
  • Any person who doesn't carry on a business and whose income isn't more than the tax threshold for the year.

See the latest tax thresholds.

  • The taxable income of any person derived from interests, dividends, and rental from the letting of fixed property and it will not exceed R20 000.
  • The investment income does not exceed the exemption for the year

See the latest exemptions limits.

  • Any person 65 years or older is exempt from the payment of provisional tax if:
    • The taxable income for the tax year does not exceed
      R120 000 and consists of remuneration, pension, interest, dividends or rental income from the letting of fixed property; and
    • He/she do not carry on any business.
  • Non-resident ship and aircraft owners that are required to make payment under section 33 of the Act are exempt from paying provisional tax.
  • Non-residents who are physically absent from the country for 183 days and are not carrying trade in South Africa. 
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