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Capital Gains Tax (CGT)

These guides are issued in terms of the Tax Administration Act, 2011.
These guides are neither “official publications” as defined in the Act, nor are they binding on SARS. They are merely intended to assist taxpayers in the practical interpretation and application of the requirements set by law.
ABC of Capital Gains Tax for Individuals (Issue 12) 1 July 2021
ABC of Capital Gains Tax for Companies (Issue 10)  1 July 2021
Comprehensive Guide to Capital Gains Tax (Issue 9)                                                 5 November 2020
Guide on Valuation of Assets for Capital Gains Tax Purposes (Issue 5) 28 July 2021

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