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OpenAccountants publishes open, source-cited tax knowledge for use by people, software and AI. Automated outputs are drafts and do not create a professional engagement. Obtain qualified advice before filing, paying or taking a material tax position.

South Africa · Income Tax

3 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.

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3 Guides
  • za-provisional-taxAccountant-reviewed

    Use this skill whenever asked about South African provisional tax (IRP6) for self-employed individuals. Trigger on phrases like "IRP6", "provisional tax", "SARS provisional", "estimated tax South Africa", "first provisional period", "second provisional period", "third provisional", "underestimation penalty", or any question about South African provisional tax obligations for self-employed persons. Covers first period (Aug 31), second period (Feb 28), voluntary third period (Sep 30), underestimation penalties, basic amount rules, and edge cases. ALWAYS read this skill before touching any South African provisional tax work.

    1 accountant attests
  • za-income-taxAccountant-reviewed

    Use this skill whenever asked about South African income tax for self-employed individuals. Trigger on phrases like "how much tax do I pay", "ITR12", "income tax return", "SARS", "tax brackets", "provisional tax", "IRP6", "rebates", "medical credits", "retirement deduction", "turnover tax", "eFiling", or any question about filing or computing income tax for a self-employed or sole proprietor client in South Africa. ALWAYS read this skill before touching any South African income tax work.

    1 accountant attests12 uses
  • za-capital-gainsSource-cited draft

    South Africa capital gains tax: 40% inclusion rate for individuals, annual exclusion R40,000, primary residence exclusion, small business disposal relief, death exclusion. Trigger on: "South Africa CGT", "capital gains South Africa", "SARS capital gains", "CGT inclusion rate South Africa", "sell shares South Africa", "SA primary residence exemption", "R40,000 CGT exclusion", "Schedule 8 South Africa".

    0 accountants attest