Visit the national COVID-19 Online Resource and News Portal at www.sacoronavirus.co.za or see SARS COVID-19 news items and tax relief measures here.

FAQ: How is the provisional tax calculated for the first period?

The tax for the first period is calculated as follows:

  • Half of the total tax for the full year
  • Less the employees tax deducted for the period (6 months)
  • Less any allowable foreign tax credits for the period (6 months).

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