South Africa: Capital Gains Tax

Subscribe

Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

2026 Budget Speech: Highlights

Individual tax brackets have not been adjusted since 2023/2024 tax year. The 2026/27 budget speech proposes an inflation adjustment for the tax tables and medical aid tax credits which should be welcomed...

South Africa Tax

SG

SNG Grant Thornton

Africa Tax In Brief

According to the OECD's Revenue Statistics in Africa 2025 report released in December 2025, tax revenues as a percentage of GDP have increased in 24 countries...

E

ENS

Trusts In Focus – Succession Planning In South Africa

Trusts remain a cornerstone of South African succession planning for high-net-worth individuals and families. Properly structured and administered, trusts...

South Africa Tax

E

ENS

Should I Buy My Residential Property In My Own Name, In A Company, Or In A Trust?

When purchasing residential property in South Africa, one of the most important decisions is the choice of ownership vehicle.

South Africa Tax

BI

Barnard Inc.

East Africa Trends (Video)

South Africa Commercial

E

ENS

The Sale Of Shares In A Property-Owning Company: How It Works And The Tax Implications

South Africa Tax

BI

Barnard Inc.

Costs Involved In The Conveyancing Process

South Africa Real Estate

FW

Fairbridges

Tax Law Tightens For SA Trusts With Offshore Beneficiaries

South Africa Tax

Beach Weather | Legal Marketing

Section 45 Of The Income Tax Act: The Tax-Free Shuffle Within Corporate Groups

South Africa Commercial

BI

Barnard Inc.

Tax-Deferred Growth Through Corporate Rollovers

South Africa Commercial

BI

Barnard Inc.

The Legal And Operational Framework For Unbundling Transactions In Accordance With Section 46 Of The Income Tax Act

South Africa Commercial

BI

Barnard Inc.

Section 44 Of The Income Tax Act And The Art Of Tax-Efficient Amalgamations And Mergers

South Africa Commercial

BI

Barnard Inc.

The Statutory Provisions And Real-World Application Of Asset-For-Share Transactions Under Section 42 Of The Income Tax Act.

South Africa Tax

BI

Barnard Inc.

Public Benefit Activities Vs Non-Profit Organisations: A South African Guide To Tax-Exempt Status

South Africa Commercial

BI

Barnard Inc.

The New Minerals Order And Washington's Reordering Of Global Mining

Worldwide Energy

Ai

Andersen in South Africa

Compensation For Occupational Injuries And Diseases Amendment Act, 10 Of 2022

South Africa Employment

E

ENS

2026 Budget Speech: Highlights

South Africa Tax

SG

SNG Grant Thornton

Mining In South Africa: Regulatory Challenges? What Regulatory Challenges?

South Africa Commercial

Ai

Andersen in South Africa

A Snapshot Of The National Minimum Wage For 2026

South Africa Employment

F

Fasken

Africa Tax In Brief

In order to simplify tax legislation, reduce compliance costs, broaden the tax base and promote tax justice, the General Tax Administration (AGT) has announced its intention to replace...

E

ENS

SARS Clarifies Tax Implications When Depreciable Assets Become Trading Stock: Interpretation Note 137

On 26 March 2025, the South African Revenue Service ("SARS") issued Interpretation Note 137, providing guidance on the tax implications...

South Africa Tax

E

ENS

Why South African Entrepreneurs Should Consider Setting Up Offshore To Attract Foreign Investment

South Africa boasts the most advanced, broad-based economy in sub-Saharan Africa, which offers a wide range of opportunities to South African business owners and foreign investors alike.

South Africa Government

TS

The Sovereign Group

ENS Tax In Brief - Issue 141

Below, please find issue 141 of ENS' Tax in brief, a snapshot of the latest tax developments in South Africa.

South Africa Tax

E

ENS

Is A Wealth Tax Inevitable? How To Stay Ahead Of Policy Changes

South Africa Tax

Ai

Andersen in South Africa

It's Not All VAT - 2025 Budget Speech Predictions

South Africa Tax

E

ENS

Africa Tax In Brief

E

ENS

ENS Tax In Brief

South Africa Tax

E

ENS

The Limits Of New Grounds Of Appeal

South Africa Tax

E

ENS

ENS Tax In Brief - Issue 132 | 2024-10

South Africa Tax

E

ENS

Courts Will Not Perform 'Linguistic Surgery' On Statutes To Obtain A Litigant's Desired Interpretation

South Africa Tax

F

Fasken

ENS Tax In Brief

South Africa Tax

E

ENS

ENS Tax In Brief

E

ENS

ENS Tax In Brief

South Africa Tax

E

ENS

Courts Will Not Perform 'Linguistic Surgery' On Statutes To Obtain A Litigant's Desired Interpretation

A recent Constitutional Court judgment, Thistle Trust v Commissioner for the South African Revenue Service clarified the application of the conduit principle to capital gains distributed through a multi-tiered trust structure.

South Africa Tax

F

Fasken

ENS Tax In Brief

Below, please find issue 130 of ENS' tax in brief, a snapshot of the latest tax developments in South Africa.

South Africa Tax

E

ENS

ENS Tax In Brief

Below, please find issue 130 of ENS' tax in brief, a snapshot of the latest tax developments in South Africa.

E

ENS

ENS Tax In Brief

Below, please find issue 129 of ENS' tax in brief, a snapshot of the latest tax developments in South Africa.

South Africa Tax

E

ENS

South African Court Dismisses Billionaire's Appeal On Existence Of 'Tax Debt'

South Africa Tax

TS

The Sovereign Group

Recent Tax Changes And Their Impact On Share Lending Arrangements And Collateral Arrangements

The Income Tax Act (the "Act") contains definitions of a "securities lending arrangement" and a "collateral arrangement" which are relevant to determine the tax consequences in instances where, inter alia.

South Africa Tax

E

ENS

Africa Tax In Brief

Following the publication of the 2020 ATAF policy brief, the African Tax Administration Forum ("ATAF") on 4 April 2024 published a second policy brief for the taxation...

South Africa Tax

E

ENS

Africa Tax In Brief

In order to address the effects of the 15% increase in fuel prices which came into effect on 3 February 2024, the following ad hoc tax changes have been announced through a public notice...

South Africa Tax

E

ENS

Africa Tax In Brief

Following the release of the OECD's latest transfer pricing report regarding Amount B of Pillar One, the African Tax Administration Forum ("ATAF") in a press release on 19 February 2024...

South Africa Tax

E

ENS

2024 Budget Speech - Tax Proposals

South Africa Tax

F

Fasken

Collateral Arrangements And Repos In Respect Of Equities And Bonds: A South African Tax Perspective

South Africa Tax

E

ENS

Section 42 Asset-For-Share Transactions: The Unsuspected Dangers When Transferring Immovable Property

South Africa Tax

BI

Barnard Inc.

Tax Implications Of Setting Up Operations And Corporate Restructuring

South Africa Tax

Ai

Andersen in South Africa

How SARS Assesses The Investment Income For Spouses Married In Community Of Property (COP)

South Africa Tax

SG

SNG Grant Thornton

Africa Tax In Brief

E

ENS

Share Loans And Repos: A South African Tax Perspective

South Africa Tax

E

ENS

Africa Tax In Brief

E

ENS

Africa Tax In Brief (May 2023)

E

ENS

Unmasking Trust Ownership: The Introduction Of Beneficial Ownership Registers In South Africa

South Africa Tax

F

Fasken

Thinking About Moving Intellectual Property Offshore? Here's What You Need To Know

South Africa Tax

AA

Adams & Adams

Proposed Change To The Tax Treatment Of Trust Income Vested In Non-resident Beneficiaries

South Africa Tax

E

ENS

Externalising IP?- What Do You Need To Know

South Africa Commercial

E

ENS

Another Reminder That SARS Bears The Onus Of Proving Understatement Penalties

South Africa Tax

E

ENS

SCA Rules On The Imposition Of USP Where A Taxpayer Relied On An Opinion

South Africa Tax

E

ENS

See more

Latest Videos

See more

Global Business Company (GBC) In Mauritius

AF

AXIS Fiduciary Ltd

Re-Introduction Of Capital Gains Tax – What Is Its Impact? (Video Content)

T

TripleOKLaw

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More