FAQ: Who is not a provisional taxpayer?

• An individual is not a provisional taxpayer if that 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.
• The following persons are also not provisional taxpayers:
  • Deceased estates
  • Approved public benefit organisations
  • Approved recreational clubs
  • Body corporates and share block companies
  • Small business funding entity
  • Associations approved by the Commissioner under section 30B(2)

See the latest tax thresholds.

See the latest exemptions limits.