TAX GUIDE 2017|2018

TAX GUIDE 2017|2018 - 1 - CONTENTS INCOME TAX RATES 2 DIFFERENT TYPES OF ENTITIES TAX REBATES 2 Small business corporations 24 TAX THRESHOLDS 2 Personal service providers 26 MEDICAL SCHEME TAX CREDITS 2 Micro businesses 27 CORPORATE TAX RATES 2 Trusts 29 WEAR AND TEAR ALLOWANCES 3 Body corporates 31 RESIDENTS OTHER TAXES Residency test 4 Employees tax 31 South African interest 4 Remuneration 31 Foreign interest 4 Directors remuneration 32 South African dividends 4 Dividend tax 32 Vesting of equity instruments 4 Value-added tax 34 Dividends employment 5 Donations tax 40 Foreign dividends 5 Estate duty 41 Tax-free investments 6 Transfer duty 43 Bursaries and scholarships 6 Securities transfer tax 44 Restraint of trade receipts 7 Skills development levies 44 Foreign trading activities 7 Unemployment insurance fund 45 Rental income foreign property 7 Workmen s compensation 46 Foreign employment 7 Provisional tax 46 Pensions and annuities 7 Capital gains tax 49 NON-RESIDENTS GENERAL Business income 8 Learnership allowance 54 Remuneration and fees 8 Employer-owned life policies 55 Rental income

Dividends, including the proceeds of a share buy-back in excess of contributed capital, received or accrued in respect of services rendered or to be rendered or in respect of or by virtue of employment or the

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