On 24 August 2023, the South African Revenue Service (SARS) announced the release of the 16th issue of its 68-page “Guide for Tax Rates/Duties/Levies”.
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.