Inclusion rate - South African Revenue Service

A net capital gain for the current year of assessment is multiplied by the inclusion rate applicable to the person to arrive at the taxable capital gain. The inclusion rates for the 2018 and 2019 years of assessment are set out in the table below:

Type of person	Inclusion rate (%)
Natural person The following are treated as natural persons An insolvent estate A deceased estate	40
Special trust (includes trusts for the benefit of persons with a disability which incapacitates them from earning sufficient income for their maintenance, or from managing their own financial affairs and testamentary trusts for minors)	40
Insurer – individual policyholder fund	40
Insurer – untaxed policyholder fund	0
Micro business	50
Any other case, which includes a Company Company in special economic zone Close corporation Company policyholder fund of an insurer Company which is not a resident deriving taxable income Corporate fund of an insurer Portfolio of a collective investment scheme in property that qualifies as a REIT under the JSE Listings Requirements Public benefit organisation Recreational club Risk policy fund of an insurer Small business corporation Small business funding entity Trust (normal)	80

Related Documents

LAPD-CGT-G01 – Comprehensive Guide to Capital Gains Tax

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