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Types of Tax
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Capital Gains Tax
»
Market values published on 1 October 2001
Market values published on 1 October 2001
Registration
Payment
Assets
Base Cost
Assets acquired on or after 1 October 2001
Assets acquired before 1 October 2001
Capital Gain
Personal-use aircraft, boats and certain rights and interests
Proceeds
Calculation of Taxable capital gains and Assessed capital losses
Annual Exclusion
Assessed capital loss
Inclusion rate
Taxable capital gain
Loss limitation rules
Kink tests
Clogged losses
CGT Legislation
Transactions
Shares and unit trusts
Primary Residence
Example – primary residence exclusion
Exclusions
Disposal of small business assets
Disposals between spouses
Divorce of spouses
Involuntary disposals
Reinvestment in replacement assets
PBOS and clubs
Non-resident sellers
Share block and bodies corporate
Calculators
Exchange Rates
Market values
Registration
Payment
Assets
Base Cost
Assets acquired on or after 1 October 2001
Assets acquired before 1 October 2001
Capital Gain
Personal-use aircraft, boats and certain rights and interests
Proceeds
Calculation of Taxable capital gains and Assessed capital losses
Annual Exclusion
Assessed capital loss
Inclusion rate
Taxable capital gain
Loss limitation rules
Kink tests
Clogged losses
CGT Legislation
Transactions
Shares and unit trusts
Primary Residence
Example – primary residence exclusion
Exclusions
Disposal of small business assets
Disposals between spouses
Divorce of spouses
Involuntary disposals
Reinvestment in replacement assets
PBOS and clubs
Non-resident sellers
Share block and bodies corporate
Calculators
Exchange Rates
Market values
JSE-listed shares, warrants and futures
Krugerrand prices
Unit trust prices
BESA-listed Bond Prices
Related Documents
Legal-Pub-Guide-IT11 – Tax guide for share owners
→
Legal-Pub-Guide-Gen02 – Guide for Tax Rates Duties Levies
→
IT-PP-02-G01 – Amounts to be Withheld When a Non-Resident Sells Immovable Property in South Africa (SA) – External Guide
→
IT-AE-36-G02 – Comprehensive Guide to the Income Tax return for Trusts – External Guide
→
Legal-Pub-Guide-IT12 – Guide to the Urban Development Zone Allowance
→
Legal-Pub-Guide-CGT03 – ABC Guide on CGT for Companies
→
Legal-Pub-Guide-CGT02 – ABC Guide on CGT for Individuals
→
GEN-GEN-56-G02 – Submit Request for Reduced Assessment RRA02 via eFiling for Company or Trust – External Guide
→
LAPD-CGT-G01 – Comprehensive Guide to Capital Gains Tax
→
CGT2L – Valuation for Capital Gains Tax Purposes – External Form
→
LAPD-IT-G24 – Guide on Mutual Agreement Procedures
→
LAPD-IT-G19 – Comprehensive Guide to Dividends Tax
→
LAPD-IT-G20 – Guide to the Taxation of Special Trusts
→
LAPD-IT-G02 – Guide on the Residence Basis of Taxation for Individuals
→
LAPD-Gen-G08 – Guide on the Taxation of Professional Sports Clubs and Players
→
NR02 – Declaration by Purchaser for Sale of Immovable Property in SA by Non Resident – External Form
→
NR03 – Tax Directive Application by Non Resident Seller of Immovable Property in SA – External Form
→
Table of Contents
Last Updated:
19/08/2026
13:34
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