Who is exempt from provisional tax?

  • An individual is exempt from the payment of provisional tax if the individual does not carry on any business and the individual’s taxable income –
    • will not exceed the tax threshold for the tax year;
    • from interest, dividends, foreign dividends, rental from the letting of fixed property and remuneration from an unregistered employer will be R30 000 or less for the tax year.

  • Deceased estates.

  • Approved public benefit organisations.

  • Approved recreational clubs.

  • Body corporates and share block companies.
     

See the latest tax thresholds.

See the latest exemptions limits.


Last Updated: 01/03/2017 9:13 AM     print this page
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