On 17 February 2022, the South African Revenue Service (SARS) announced the publication of the 15th edition of its “Guide for Tax Rates/Duties/Levies”.
The ‘Preface’ reads:
This guide provides a current and historical view of the rates of various taxes, duties and levies collected by SARS. While care has been taken to ensure that the rates published are correct at the date of publication, it is advisable to verify the applicable rates by consulting the legislation pertaining to a particular rate, should there be any doubt. The rates recorded “to date” are the rates as at date of publication of this guide.
In this guide references to sections are to sections of the Income Tax Act, 1962 and paragraphs are to paragraphs of Schedules to the Act unless indicated otherwise.
This guide has been updated to include the provisions of the Taxation Laws Amendment Act, 2020, the Tax Administration Laws Amendment Act, 2020 and the Rates and Monetary Amounts and Amendment of Revenue Laws Act 22, 2020, all promulgated on 20 January 2021.
Comments on this guide may be sent to policycomments@sars.gov.za
The Guide is accessible at: