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Income Tax Act 58 of 1962 (as amended)
ActSouth Africa Fonte: SARS / South African Government
TaxIncome TaxSARSCorporate Tax
Resumo (em inglês simples)
Primary tax legislation in South Africa. Corporate tax rate: 27% (reduced from 28% in 2023). Individual rates: progressive from 18% to 45%. All taxpayers must register with SARS. Residency-based taxation — SA residents taxed on worldwide income. Tax year: March 1 to February 28/29 for individuals. Companies can choose their tax year. VAT rate: 15%. Small Business Corporation tax rates available for qualifying small businesses.
O que isto significa para si
- • Corporate tax rate: 27%
- • Individual rates: 18% to 45% progressive
- • All income earners must register with SARS
- • SA residents taxed on worldwide income
- • VAT rate: 15%
- • Small business concessions available
Fonte original
https://www.sars.gov.zaConteúdo proveniente de SARS / South African Government. Consulte sempre o documento oficial para obter o texto que faz fé.
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