TAX Guide 2009

Article Index TAX Guide 2009 Important Note 2008/2009 Budget Review Normal Rates of Tax Tax Rebates and Threshold Deductions Fringe Benefits Taxation of Lump Sums Provisional Tax PAYE and SITE Companies and Close Corporations Trusts Personal Service Companies Small Business Corporations Farming Income Capital Gains Tax Value Added Tax Donations Capital Incentive Allowances Residence Based Tax Exchange Control Non-Residents Estate Duty Transfer Duty on Immovable Property Wear and Tear Allowances Retention of Records SARS Interest Rates Prime Bank Overdraft Rates Comparative Tax Rates Page 4 of 29 Normal Rates of Tax naTural Persons for The year ended 28 february 2009  South African Individual Taxpayers Income exceeding ... But Below Tax R 0 R 122,000 18% of each R1 R 122,001 R 195,000 R  21,960 + 25% of the amount above R122,000 R 195,001 R 270,000 R  40,210 + 30% of the amount above R195,000 R 270,001 R 380,000 R  62,710 + 35% of the amount above R270,000 R 380,001 R 490,000 R 101,210 + 38% of the amount above R380,000 R 490,000 and above   R 143,010 + 40% of the amount above R490,000   naTural Persons for The year ended 29 february 2008  South African Individual Taxpayers Income exceeding ... But Below Tax R 0 R 112,500 18% of each R1 R 112,501 R 180,000 R  20,250 + 25% of the amount above R112,500 R 180,001 R 250,000 R  37,125 + 30% of the amount above R180,000 R 250,001 R 350,000 R  58,125 + 35% of the amount above R250,000 R 350,001 R 450,000 R  93,125 + 38% of the amount above R350,000 R 450,000 and above   R 131,125 + 40% of the amount above R450,000   << Prev - Next >>