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Unemployment insurance benefits Road Accident Fund payouts as from 1 March …individuals will again benefit from personal income tax relief that eliminates the effect of inflation on income tax belastinggkds.

Transfer Duty Rates – RSA Makelaars

Most Dividends received by individuals from foreign entities are taxable. Value of property R Rate 0 – Unemployment insurance benefits Road Accident Fund payouts as from 1 March As from 1 March the foreign interest and dividend exemption fell away.

No transfer duty is payable in respect of the acquisition by a qualifying natural person of a residence, mainly used for domestic purposes including holiday homesfrom a qualifying corporate entity or trust between 11 February and 31 December Transfer between spouses on divorce, and transfers to heirs of a deceased estate, are exempt from transfer duty.

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Transfer Duty Rates Belaetinggids the person acquiring the immovable property is a natural person: Effective 1 Marchan estate agent who receives remuneration for facilitating the transfer of fixed property from a seller to a buyer is obliged to submit the details of the transaction to SARS within six months of the date of acquisition of the property by the buyer.

For natural persons no transfer duty is payable where the value of the property does not exceed R Interest and Dividend Exemption The current annual interest exemption will increase to R23 for taxpayers under the age of 65 and to R34 for taxpayers aged 65 years and older. Refunds of excess transfer duty, additional duty, penalty or interest paid to SARS are refundable provided it is claimed within 5 years from the date of acquisition of property of renunciation of any interest in property.

From 1 October to 31 December this exemption is extended to include multi-tiered structures. Where the sale of fixed property attracts VAT, no transfer duty is payable.

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Where the transfer of fixed property is not subject to VAT at either the standard or zero ratetransfer duty is payable. The current annual interest exemption will increase to R23 for taxpayers under the age of 65 and to R34 for taxpayers aged 65 years and older.

Interest is exempt where earned by non-residents who are physically absent from SA for days or more per annum and who are not carrying on business in SA.

This interest exemption encourages a culture of savings and assists retired Eblastinggids Africans who invest in fixed- interest investments. After the transfer of the residence, all the entities must be wound up or terminated within 6 months of the disposal.