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Although capital gains or losses, in respect of most personal-use assets are excluded from the CGT system, a threshold (annual exclusion) is provided to exclude the total of smaller gains and losses from CGT. The purpose of the annual exclusion is to reduce compliance costs, and simplify the administration of the tax by keeping small gains and losses out of the system.
 
The table below sets out the annual exclusion.
 
Person​Annual exclusion for a year
of assessment​

2017 to 2019​

R

2013 to 2016​

R

​2012


R

2010 and 2011

R 

2009


R​

2008


R​​​​

2007


R​​

2006 and earlier​ years

R

​Natural person​40 000​30 000​20 00017 500​​16 000​15 000​12 50010 000​
​Natural person – in year of death300 000​​300 000​200 000​120 000​120 000​120 000​60 000​50 000
Special trust for a person with a disability40 000​​30 000​20 000​17 500​16 000​15 000​12 500​10 000
Deceased estate​40 000​30 000​20 000​17 500​16 000​15 000​12 500​10 000
​Insolvent estate40 000​​30 00020 000​​17 50016 000​​15 00012 500​​10 000

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