INCLUSION RATE

A net capital gain for the current year of assessment is multiplied by the inclusion rate applicable to the person to arrive at the taxable capital gain. The inclusion rates for the 2017 and 2018 years of assessment are set out in the table below:
​Type of person Inclusion rate (%)​
​Natural person
The following are treated as natural persons
  • An insolvent estate
  • A deceased estate
​40

​Special trust (includes trusts for the benefit of persons with a disability which incapacitates them from earning sufficient income for their maintenance, or from managing their own financial affairs and testamentary trusts for minors) 

40
​Insurer – individual policyholder fund 40
​Insurer – untaxed policyholder fund ​0
​Any other case, which includes a
  • Company
  • Close corporation
  • Company policyholder fund of an insurer
  • Company which is not a resident deriving taxable income
  • Corporate fund of an insurer
  • Public benefit organisation
  • Recreational club
  • Risk policy fund of an insurer 
  • Trust (normal)
​80
 
 
Last Updated: 24/02/2017 9:08 AM     print this page
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