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.

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