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No changes from last year:
| Type | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|
| Individuals and Special Trusts | 18% | 18% | 18% | 18% | 18% | 16.4% | 13.65% | 13.32% |
| Companies | 22.4% | 22.4% | 22.4% | 22.4% | 22.4% | 22.4% | 18.65% | 18.65% |
| Other Trusts | 36% | 36% | 36% | 36% | 36% | 32.8% | 27.31% | 26.64% |
Events that trigger a disposal include a sale, donation, exchange, loss, death and emigration. The following are some of the specific exclusions:
- R2 million gain or loss on the disposal of a primary residence;
- most personal use assets;
- retirement benefits;
- payments in respect of original long-term insurance policies;
- annual exclusion of R40 000 capital gain or capital loss is granted to individuals and special trusts;
- small business exclusion of capital gains for individuals (at least 55 years of age) of R1.8 million when a small business with a market value not exceeding R10 million is disposed of; and
- instead of the annual exclusion, the exclusion granted to individuals is R300 000 for the year of death.
