Tax Stats 2019 Full

Tax Statistics
2019
national treasury
Department:
National Treasury
REPUBLIC OF SOUTH AFRICA
2019
Tax Statistics
A joint publication between National Treasury and the South African Revenue Service
ISBN: 978-0-621-48048-1
national treasury
Department:
National Treasury
REPUBLIC OF SOUTH AFRICA
The 2019 Tax Statistics publication is compiled with the latest available data from
the South African Revenue Service (SARS) and National Treasury. Some of the
data may be incomplete and subject to revision in later editions.
Published by National Treasury and SARS
December 2019
To obtain copies please contact:
ECONOMIC TAX ANALYSIS CHIEF DIRECTORATE

National Treasury
Private Bag X115
Pretoria
0001
South Africa
Tel: +27 12 315 5111
Fax: +27 12 315 5516
email: [email protected]
http://www.treasury.gov.za/publications/tax%20statistics/default.aspx
TAX, CUSTOMS AND EXCISE INSTITUTE

South African Revenue Service
Private Bag X923
Pretoria
0001
South Africa
Tel: +27 12 422 6127
email: [email protected]
www.sars.gov.za/about/sataxsystem/pages/tax-statistics.aspx
F
FOREWORD
F OREWORD
OREWORD
The South African Revenue Service (SARS) was formally established on the 1st of October 1997, with
the commencement of the South African Revenue Service Act (Act no.34 of 1997). SARS continues to
play a vital role in the economy by ensuring all the money due to the fiscus is collected, as highlighted
in the 12th edition of the Tax Statistics publication.
SARS collects more than 90% of government’s revenue, thus enabling the National Development Plan.
The government uses the tax collected to promote stable and sustainable economic growth.
Furthermore, the fiscal framework influences the economy by changing the level and types of taxes,
the extent and composition of spending and the degree and form of borrowing.
In the last few years, South Africa’s economy has significantly underperformed. Economic growth has
lagged behind global and emerging market levels, real GDP has grown slower than population growth
for five (5) consecutive years, and our current GDP performance on a per capita basis is the weakest
since the 1960s.
In the past four years, the tax buoyancy in South Africa has decreased from 1.4 in 2014/15 to 1.2 in
2018/19, signifying lower compliance levels in a constrained economic environment. Whilst revenues
generated from the tax system move in tandem with the economy, on average, the growth in tax
revenues has been higher than economic growth.
The 2018 technical recession led to a slow growth in revenue collections, which culminated in a
downward revision of revenue targets. Besides GDP, other factors that contributed to the revision
included the backlog of Value-Added Tax (VAT) refunds relating to previous periods, higher refunds
for the current period, as well as slower growth in Company Income Tax (CIT) collections.
The 2018/19 tax revenue collection amounted to R1 287.7 billion, registering a deficit of
R14.5 billion against the revised revenue collection target of R1 302.2 billion. Taxes on income and
profits contributed the most to the shortfall against the Revised Estimate accounting for close to
90% of the R14.5 billion tax revenue shortfall.
The 2018 Budget Review sets out the tax proposals, most of which were implemented in the 2018/19
financial year and aims to set the context for revenue collected during the year:
 The VAT standard rate was increased by one percentage point to 15% after a review of tax
instruments and their potential contribution to medium-term fiscal objectives;
 The Health Promotion Levy on sugary beverages was implemented on 1 April 2018 and applies to
beverages with more than 4 grams of sugar content per 100ml;
2019 Tax Statistics i

FOREWORD
 To support tax revenue collections, the top four personal income tax brackets were not adjusted
for inflation; and
 Ad valorem excise duties for luxury purchases were increased.
The use of tax and customs administration data for improved policy formation is crucial. There is no
doubt that the effective use of tax data can increase compliance levels, enhance revenue collection,
assist in the identification of new revenue opportunities, explore the untapped tax base and increase
the ease of doing business with SARS.
The recognition of the potential use of data generated through tax and trade administrative activities
has led to increased interest by international bodies such as the African Tax Administration Forum
(ATAF), the International Centre for Tax and Development (ICTD), the International Monetary Fund
(IMF), the Organisation for Economic Cooperation and Development (OECD) and the United Nations
University’s World Institute for Development Economics Research (UNU-WIDER). Thus SARS
participates in the African Tax Outlook (ATO) and the Revenue Statistics in Africa publications.
This publication also illustrates that the role of SARS is not limited to the domestic economy but also
extends to neighbouring countries through the Southern African Customs Union (SACU), which
includes Botswana, Eswatini, Lesotho, Namibia, (BELN) and South Africa. A SACU Agreement has been
created within which goods that are grown, produced or manufactured therein, on importation from
one of the member states to another, are free of customs duties and quantitative restrictions.
SARS and National Treasury are committed to continuous improvement of the Tax Statistics
publication and encourage feedback and engagements.
Edward Kieswetter Dondo Mogajane

Commissioner: SARS Director-General: National Treasury
Edward Kieswetter Dondo Mogajane

Commissioner: SARS Director-General: National Treasury
ii 2019 Tax Statistics

CONTENTS
C
C
ONTENTS
ONTENTS
About this Publication.........................................................................................................................v v
Chapter 1 Revenue Collections ...............................................................................................11
Chapter 2 Personal Income Tax ............................................................................................. 32

31
Chapter 3 146
Company Income Tax ......................................................................................... 129
Chapter 4 207
Value-Added Tax ................................................................................................ 187
Chapter 5 250
Import VAT and Customs Duties......................................................................... 219
Chapter 6 269
Other Taxes and Collections ............................................................................... 235
282
Glossary .............................................................................................................. 246
291
Index ................................................................................................................... 256
2019 Tax Statistics iii

iv
2019 TAX STATISTICS AT A GLANCE
Import VAT &

Data PIT CIT VAT Customs Duties
2019 Tax Statistics

21 104 375
individuals 3 202 007 319 949
Tax register companies 802 957 VAT
(552 611 importers
vendors
employers)
Expected 6 562 568 991 207

448 710
to submit expected to expected
active
& active submit¹ to submit2
vendors3
4 917 029 assessed1 R1.8tr Customs

Assessments, R1.7tr taxable 814 151 assessed2 value3, R172.6bn
R378.7bn
payments, income1 R203.5bn tax Import VAT3,
payments3
ABOUT THIS PUBLICATION
refunds, R356.2bn tax assessed2 R56.0bn Customs

R229.2bn refunds3
bills of entry assessed1 Duties3
Net VAT R324.8bn

PIT4 Customs Duties
Collections CIT4 (includes payments,
R493.8bn R55.0bn
for 2018/19 R214.4bn refunds & Import
(includes PAYE)
VAT)
1. For the 2018 tax year

1 2 3 4 5 6
2. For the 2017 tax year
Tax Chapter 1: Chapter 2: Chapter 3: Chapter 4: Chapter 5: Chapter 6:
Statistics Revenue PIT CIT VAT Import VAT Other Taxes 3. For the 2018/19 fiscal year
& Customs and
chapters collections
Duties Collections
4. The figure includes interest on
overdue income tax
A BOUT THIS PUBLICATION
The 2019 edition of the Tax Statistics publication provides an overview of tax revenue collections and
tax return information for the 2015 to 2018 tax years as well as the 2014/15 to 2018/19 fiscal years.
The objective of this publication is to present comprehensive tax revenue data in a manner that will
complement and help contextualise economic and demographic data provided by other publications.
It contains more detailed and varied tax revenue data that complements publications such as the
National Treasury’s Budget Reviews and SARS’ Annual Reports. The aim is to improve and expand on
the data made available in the Tax Statistics and to that end the 2019 edition includes the following
new additions:
 The impact of the one percentage point increase in the VAT standard rate.
 The impact of the Health Promotion Levy on sugary beverages which was implemented on
01 April 2018.
 A focus on Mpumalanga, which provides data on tax assessed in the province.
The publication also looks at the impact of policy changes with regard to the retirement funding
reforms which became effective on 1 March 2016. Specifically considered is how the legislative change
in which section 11F replaced section 11(k) of the Income Tax Act affected the PIT taxable income
base.
This publication follows the same format as previous years and is set out as follows:
• Chapter 1: Revenue Collections provides a summary of aggregate tax revenue collection trends
from 2014/15 to 2018/19.
• Chapter 2: Personal Income Tax (PIT) gives an overview of assessed personal income tax
revenues of registered individual taxpayers. It also provides information about taxable income
by income group, age, gender, municipality of residence and source of income, as well as
fringe benefits, allowances and deductions.
• Chapter 3: Company Income Tax (CIT) gives an overview of company income tax revenues.
Information about taxable income by income group, sector and type of business entity as
declared in the tax returns is also provided.
• Chapter 4: Value-Added Tax (VAT) provides a breakdown of VAT liabilities, receipts and
refunds, by sector and payment category, as well as an overview of data on input and output
VAT as derived from VAT returns submitted by vendors.
• Chapter 5: Import VAT and Customs duties provides information about the customs value of
imported goods by product type, according to the Harmonised System (HS) at chapter level,
as well as Import VAT, Customs duty and Ad valorem excise duty revenues on imported goods.
2019 Tax Statistics v

• Chapter 6: Other Taxes and Collections provides information about taxes such as Capital Gains
Tax (CGT), Transfer Duty, Mineral and Petroleum Resources Royalty (MPRR), Health
Promotion Levy, Southern African Customs Union (SACU) payments and Diesel refunds.
• The Glossary and Index contain definitions of terms and abbreviations as well as a list of all
tables and figures in the publication.
METHODOLOGY
• All statistics are based on the income, expenses, deductions and items as reported by
taxpayers and traders in tax returns and assessment documents.
• Data has been evaluated for reasonability and any identified outliers have been excluded from
these statistics.
• Nominal figures are used throughout the publication.
• Disaggregated income tax data is based on assessed PIT and CIT returns as extracted from
SARS’ systems at the end of August 2019. Given the time delay in the submission of tax returns
by some taxpayers, and the time taken to assess such returns, statistics for later years tend to
be less complete than those of earlier years.
• Given the time-lag between the close of a tax year and the filing of returns for that tax year,
an estimate is applied to determine the proportion of expected tax returns to be filed for a
specific tax year. More detail about how this estimate is determined is provided in Chapters
2 and 3 that address PIT and CIT, respectively.
• Information about the sector (industry) in which taxpayers operate is drawn from taxpayer
returns and is determined according to their main source of income. Trade classification data
is based on the classification as declared by traders and is based on the Harmonised System.
• Figures have been rounded, therefore discrepancies may occur between the numbers of the
component items and the totals in the tables.
• A hyphen (“-“) in the tables represents zero while a zero symbol (“0”) indicates the rounding
of a numerical value that is greater than 0 and less than 0.5.
• The tax year for individuals starts on 1 March and finishes at the end of February the following
year. The tax year for companies coincides with the financial year of the company for financial
reporting purposes.
• A distinction is made between a tax year and a fiscal year. The former is shown as a single year
(e.g. 2018) while the latter is displayed with a forward slash (e.g. 2018/19).
• Tables numbered with an “A” (e.g. Table A1.1.1) are included at the end of the relevant
chapter.
vi 2019 Tax Statistics

A full electronic version of this publication (including the Excel tables used in this publication) is
available for download on the websites of the South African Revenue Service (SARS)
(http://www.sars.gov.za/About/SATaxSystem/Pages/Tax-Statistics.aspx) and that of National
Treasury (http://www.treasury.gov.za/publications/tax%20statistics/default.aspx).
We welcome comments and suggestions that would enhance the value of the publication for policy
evaluation and provide further insights into South Africa’s social and economic contexts. Please email
such comments and suggestions to [email protected]
2019 Tax Statistics vii

REVENUE COLLECTIONS
REVENUE COLLECTIONS
For the 2018/19 fiscal year

Revenue collected
during 2018/19
fiscal year 5.9% 6.9%
Compound annual growth
R1 287.7 Higher by R71.2bn
against 2017/18
rate (CAGR) achieved for
BILLION 2014/15 to 2018/19
Composition of main sources of tax revenue

2014/15
35.9% 26.5% 18.9%

PIT VAT CIT
2018/19
38.3% 25.2% 16.6%

PAYMENT CHANNELS Branch Offices 0.2%
The value of payments Banks
eFiling 22.8%
at banks reduced from
26.6% in 2014/15 77.0%
to 22.8% in 2018/19
COST OF REVENUE COLLECTIONS TOTAL TAX RELIEF

provided to
0.97% 0.84% R71.7 taxpayers between
2014/15 and 2018/19
2014/15 2018/19 BILLION
viii 2019 Tax Statistics

REVENUE
REVENUE COLLECTIONS
COLLECTIONS
1
REVENUE COLLECTIONS
KEY FACTS
In the 2018/19 fiscal year:
 Tax revenue collected amounted to R1 287.7 billion, growing year-on-year by R71.2 billion
(5.9%), mainly supported by Personal Income Tax (PIT) which grew by
R30.9 billion (6.7%);
 Nominal tax revenue grew at a compound annual growth rate of 6.9% for the period 2014/15
to 2018/19. The tax-to-GDP ratio has remained stable over the same period, averaging
around 25.9%, with increased contributions from Personal Income Tax (PIT) and Value-Added
Tax (VAT);
 The cost of revenue collections ratio decreased further from 0.89% in 2017/18 to 0.84% in
2018/19;
 The number of individuals registered for Income Tax increased to 22.2 million on
31 March 2019 from 21.1 million in the previous year. This increase is as a result of SARS’
requirement that employers register all employees for income tax with SARS, regardless of
their tax liability; and
 On 31 March 2019 there were 2.0 million registered companies (of which about 903 320
submit income tax returns) and 802 957 registered VAT vendors of which 448 710 (55.9%)
were active.
INTRODUCTION
The South African Revenue Service Act (No. 34 of 1997) requires an efficient and effective collection
of revenue and control over the import, export, manufacture, movement, storage or use of certain
goods by SARS. To achieve its objectives:
 SARS must secure the efficient and effective, and widest possible, enforcement of specified
national legislation; and any other legislation concerning the collection of revenue or the
control over the import, export, manufacture, movement, storage or use of certain goods that
may be assigned to SARS in terms of either legislation or an agreement between SARS and the
organ of state or institution concerned.
 SARS must advise the Minister of Finance on all matters concerning revenue; and the exercise
of any power or the performance of any function assigned to the Minister of Finance or any
other functionary in the national executive in terms of the specified legislation.
2019 Tax Statistics 1

REVENUE COLLECTIONS
REVENUE COLLECTIONS
 SARS must also advise the Minister of Trade and Industry on matters concerning the control
over the import, export, manufacture, movement, storage or use of certain goods.
For the financial year ending 31 March 2019, SARS collected a nett amount of R1 287.7 billion, with
PIT, Corporate Income Tax (CIT) and VAT in aggregate remaining the largest sources of tax revenue.
These taxes comprise about 80% of total tax revenue collections, with PIT in 2018/19 accounting for
more than 38% of total revenue.
The ratio of tax collection to GDP is a standard measure of a country’s overall tax burden. The
tax-to-GDP ratio has increased marginally from 25.5% in 2014/15 to 26.2% in 2018/19, (increase of
0.65 percentage points).
This chapter gives an overview of:

 South Africa’s tax system;
 Tax register;
 Tax policy;
 Budget and consolidated revenue;
 Main indicators of revenue performance;
 Tax revenue by main category;
 Cost of revenue collections; and
 Distribution by payment channels and monthly tax revenue.
SOUTH AFRICA’S TAX SYSTEM

South Africa has a residence-based tax system. Residents, subject to certain exclusions, are taxed on
their worldwide income irrespective of where it was earned. Non-residents are taxed only on their
income from a South African source, subject to the relief provided under Double Taxation Agreements
(DTAs). Foreign taxes proved to be payable are deducted from South African tax payable on foreign
income. SARS publishes these agreements on its website:
https://www.sars.gov.za/Legal/International-Treaties-Agreements/Pages/default.aspx?country=
TAX REGISTER
SARS continues to broaden the tax base and expand the register. Its strategic intent is to develop a
tax and customs system of voluntary compliance, and where appropriate, enforce responsibly and
decisively. In an effort to increase levels of voluntary compliance, SARS aims to makes it easy for
taxpayers to comply, provide clarity and certainty of taxpayers’ obligations and ensure that there is
always a credible threat of detection of non-compliance.
The growth of the tax register is influenced by socio-economic conditions, tax policy and legislative
amendments. SARS has increased registration compliance by introducing bulk registration at places of
employment and providing an online facility that enables employers to register staff when submitting
their monthly Pay-As-You-Earn (PAYE) returns. Accurate taxpayer registers will enable SARS to
effectively manage the taxpayer base.
3
2 2019 Tax Statistics
REVENUE COLLECTIONS
REVENUE COLLECTIONS
The number of individuals, companies, trusts, employers and VAT vendors as well as importers and
exporters registered with SARS is shown in Table 1.1. Of significance are the following observed
trends:
 The number of individuals registered for PIT increased by 5.1% from 21.1 million in 2017/18 to
22.2 million in 2018/19. Growth during the past few years was mainly driven by the revised
employer filing and employee registration process introduced by SARS in 2010. This requires
employers to register all individuals and issue them with an IRP5 or IT3(a) certificate regardless
of the amount of income earned;
 The number of companies registered for Income Tax has decreased from 3.2 million in 2017/18
to 2.0 million in 2018/19. During 2018/19 it was a priority for SARS to improve the accuracy of
the CIT register by aligning the SARS register with the Companies and Intellectual Property
Commission (CIPC) active register. SARS received bulk deregistration requests from the CIPC
pertaining to their inactive register. After analysis, SARS approved the deregistration of the
appropriate companies;
 The number of registered trusts has increased by 1.8% from 351 564 in 2017/18 to 357 859 in
2018/19;
 The number of employers registered for PAYE grew by 6.1% to 552 611 in 2018/19;
 The number of vendors registered for VAT increased by 3.8% to 802 957; and
 Year-on-year (y/y) growth of registered importers and exporters was 2.5% to 319 949 and 2.3%
to 288 604 respectively.
Table 1.1: Tax register, 31 March 2015 - 31 March 2019

Num ber Individuals 1, 2 Com panies Trusts 1 Em ployers 1 VAT Im porters Exporters
as at (CIT) 1, 3 (PAYE) Vendors 1
31 Mar 2015 18 185 538 2 935 385 331 584 429 691 679 274 280 953 254 108
31 Mar 2016 19 075 270 3 278 708 340 000 458 048 706 874 289 922 262 162
31 Mar 2017 19 980 110 3 732 416 345 048 489 445 742 388 301 746 272 951
31 Mar 2018 4 21 104 375 3 202 007 351 564 520 918 773 783 312 241 282 243
31 Mar 2019 22 170 513 2 020 759 357 859 552 611 802 957 319 949 288 604
Percentage year-on-year grow th
31 Mar 2016 4.9% 11.7% 2.5% 6.6% 4.1% 3.2% 3.2%
31 Mar 2017 4.7% 13.8% 1.5% 6.9% 5.0% 4.1% 4.1%
31 Mar 2018 5.6% -14.2% 1.9% 6.4% 4.2% 3.5% 3.4%
31 Mar 2019 5.1% -36.9% 1.8% 6.1% 3.8% 2.5% 2.3%
1. Excludes cases where status is in suspense, estate and address unknown.
2. The tax year for individuals starts on 1 March and ends at the end of February the following year.
3. The tax year for companies is normally the financial year of the company for financial reporting purposes.
4. Differs from Annual Report due to timing difference.
Thus SARS continues to make improvements on the quality of data linked to the tax register. Ongoing
focus will be placed on prioritising activities that will improve voluntary compliance, especially in
ensuring that taxpayers are provided with clarity and certainty of their tax obligations and similarly
detect taxpayers and traders who are non-compliant by making non-compliance harder and costly
through enforcement.
4
REVENUE COLLECTIONS
REVENUE COLLECTIONS
TAX POLICY
Tax relief
The 2018 Budget tax proposals were designed to increase revenue collections. Revenue measures
were expected to raise an additional R36.0 billion in 2018/19. These measures were developed
following a review of the full range of tax instruments at government’s disposal, and taking cognisance
of the need to maintain the progressive character of South Africa’s tax system. The largest estimation
of the tax proposals was R22.9 billion from the one percentage point increase in the VAT rate. In
addition, R6.8 billion was expected to be raised from lower-than-inflation increases to the personal
income tax rebates and brackets.
Limited adjustments to personal income tax brackets continue the progressive steepening of the
income tax curve, which in recent years has also involved increasing capital gains and shareholder
dividend tax rates, and establishing a new rate of 45% for the top tax bracket.
Table 1.2 shows the effect of tax proposals over this period, with negative values indicating tax relief.
Table 1.2: Summary effects of tax proposals, 2014/15 - 2018/19

R million Direct taxes Indirect taxes Other Total Tax
PIT CIT Other Total Excise Fuel levy Other Total relief
2014/15 -9 250 -1 000 – -10 250 2 110 2 565 – 4 675 – -5 575

2015/16 – -150 100 -50 1 835 6 490 – 8 325 – 8 275
2016/17 -5 650 1 000 100 -4 550 2 284 6 800 – 9 084 456 4 990
2017/18 16 516 – 6 374 22 891 1 936 3 197 – 5 133 28 024
2018/19 7 510 -350 150 7 310 2 360 1 220 25 110 28 690 – 36 000
Total 9 126 -500 6 724 15 351 10 525 20 272 25 110 55 907 456 71 714
More details on the Budget tax proposals for each fiscal year can be found in the Budget Review
documents available on National Treasury’s website at:
http://www.treasury.gov.za/documents/national%20budget/default.aspx.
Tax rates
The maximum marginal tax rates across most tax types are shown in Table 1.3 below. The marginal
tax rate for PIT has increased from 41.0% to 45.0% effective from 1 March 2017. As at 22 February
2017, the Dividends Tax rate increased from 15% to 20%. The maximum tax rate for Transfer Duty
increased from 11.0% for the value of property transactions above R2.25 million to 13.0% for the
value of property above R10 million effective for acquisitions from 1 March 2016. The VAT standard
rate was increased by one percentage point to 15.0% from 1 April 2018.
5
REVENUE COLLECTIONS
Table 1.3: Maximum marginal tax rates, 2014/15 - 2018/19

Percentage PIT1 CIT DT2 VAT Transfer duty3
01 Apr 2014 – 28 Feb 2015 40.0% 28.0% 15.0% 14.0% 8.0%
01 Mar 2015 – 31 Mar 2015 *41.0% 28.0% 15.0% 14.0% 11.0%
01 Apr 2015 – 29 Feb 2016 41.0% 28.0% 15.0% 14.0% 11.0%
01 Mar 2016 – 21 Feb 2017 41.0% 28.0% 15.0% 14.0% 13.0%
22 Feb 2017 – 28 Feb 2017 41.0% 28.0% ** 20.0% 14.0% 13.0%
01 Mar 2017 – 31 Mar 2017 *45.0% 28.0% 20.0% 14.0% 13.0%
01 Apr 2017 – 31 Mar 2018 45.0% 28.0% 20.0% 14.0% 13.0%
01 Apr 2018 – 31 Mar 2019 45.0% 28.0% 20.0% ***15.0% 13.0%
1. An individual's tax year starts on 1 March and ends at the end of February the following year.
The marginal rate for Individuals increased from 40% to 41% with effect from 1 March 2015 and from 41% to 45% on 01 March 2017.
2. The rate of DT has increased on 22 February 2017 to 20%.
3. Transfer Duty highest rate increased from 8% to 11% with effect from 1 March 2015 and from 11% to 13% with effect from 1 March 2016.
BUDGET AND CONSOLIDATED REVENUE

National budget revenue includes all revenue streams into the fiscus, both tax revenue and non-tax
revenue, and is reduced by payments made to Botswana, eSwatini, Lesotho and, Namibia (BELN) in
terms of the Southern African Customs Union (SACU) agreement. SACU disbursements are determined
according to a revenue sharing formula described in Chapter 6.
Consolidated revenue also includes revenue collected by the provinces and selected public entities as
well as social security contributions. This is illustrated in Figure 1.1.
Figure 1.1: Illustration of budget revenue and consolidated revenue

REVENUE COLLECTIONS
REVENUE COLLECTIONS
Table 1.4 shows the total budget revenue and consolidated revenue over the past five fiscal years.
Table 1.4: Total budget revenue and consolidated revenue, 2014/15 - 2018/19
R m illion Tax % of % of consolidated Non-tax Total tax Less: Budget Other 2 Consolidated
revenue budget revenue revenue 1 and SACU revenue revenue
revenue non-tax paym ents
revenue
2014/15 986 295 102.2% 90.0% 30 900 1 017 195 -51 738 965 457 129 865 1 095 322
2015/16 1 069 983 99.4% 88.0% 57 274 1 127 256 -51 022 1 076 234 139 035 1 215 270
2016/17 1 144 081 100.5% 89.0% 33 264 1 177 345 -39 448 1 137 896 147 793 1 285 690
2017/18 1 216 464 101.7% 89.7% 35 886 1 252 350 -55 951 1 196 399 159 044 1 355 443
2018/19 1 287 690 101.2% 89.3% 32 830 1 320 520 -48 289 1 272 232 169 570 1 441 802
1. Includes interest, dividends, rent on land, sales of goods and services, fines and penalties, sales of capital assets, financial transactions
in assets and liabilities, MPRR as well as extraordinary receipts.
In addition to tax revenue, SARS collects Mineral and Petroleum Resources Royalties (MPRR) as well
as Mining Leases and Ownership which are included in non-tax revenue. SARS also collects revenue
on behalf of the Road Accident Fund (RAF) and the Unemployment Insurance Fund (UIF).
MAIN INDICATORS OF REVENUE PERFORMANCE

Compounded Annual Growth Rate (CAGR)
Total tax revenue collected by SARS increased from R986.3 billion in 2014/15 to R1 287.7 billion in
2018/19, maintaining a CAGR of 6.9% over that period. This is below the CAGR of 10.5%, which was
achieved in the previous period of 2009/10 to 2014/15.
Table 1.5: Nominal Tax collections, 1999/00 - 2018/19

R m illion Individuals 2 CAGR
1
Com panies
2
CAGR
1 Value - CAGR1 Tax CAGR1
added Tax Revenue
1999/00 85 884 20 972 48 377 201 266
2004/05 110 982 5.3% 70 782 27.5% 98 158 15.2% 354 979 12.0%
2009/10 205 145 13.1% 134 883 13.8% 147 941 8.6% 598 705 11.0%
2014/15 352 950 11.5% 184 925 6.5% 261 295 12.0% 986 295 10.5%
2018/19 492 083 8.7% 212 046 3.5% 324 766 5.6% 1 287 690 6.9%
1. Compound annual growth rate (percentage)
2. Excludes interest on overdue income tax as in Table A1.4.1.
Tax-to-GDP ratio
The part of a country’s output that is collected by the government through taxes, the tax-to-GDP ratio,
is an important indicator to measure the tax effort of government. It is used internationally, by among
others the International Monetary Fund (IMF), the World Bank, the Organisation for Economic Co-
operation and Development (OECD) and the African Tax Administration Forum (ATAF), in the
comparative analysis of the tax systems and economic performance of different countries.
7
REVENUE COLLECTIONS
REVENUE COLLECTIONS
Figure 1.2 displays tax revenue as a percentage of GDP together with the CAGR, since 2014/15 until
2018/19. Over this period, nominal tax revenue grew at a compound annual growth rate of 6.9%. The
tax-to-GDP ratio has increased marginally from 25.5% in 2014/15 to 26.2% in 2018/19, driven by
increased contributions from PIT and VAT.
Figure 1.2: Tax revenue collections, GDP and CAGR, 2014/15 - 2018/19
1 500 000 30%
1 350 000
Percentage of GDP / Nominal GDP growth / CAGR

25%
1 200 000
1 050 000
R million
20%
1 144 081
1 216 464
1 287 690
1 069 983
900 000
986 295
750 000 15%
600 000
10%
450 000 CAGR 6.9%
300 000
5%
150 000
0 0%
2014/15 2015/16 2016/17 2017/18 2018/19
Tax revenue (R million) Tax revenue as % of GDP (RHS)
Nominal GDP growth (%) (RHS) CAGR of tax revenue (%) (RHS)
8
REVENUE COLLECTIONS
REVENUE COLLECTIONS
Table 1.6 shows tax revenue as a percentage of GDP since 1997/98.
Table 1.6: Tax revenue as a percentage of GDP, 1997/98 - 2018/19

R m illion Tax revenue Nom inal GDP1 Tax revenue as
% of GDP
1997/98 165 327 717 535 23.0%
1998/99 184 786 776 801 23.8%
1999/00 201 266 858 945 23.4%
2000/01 220 119 976 573 22.5%
2001/02 252 295 1 079 625 23.4%
2002/03 281 939 1 251 137 22.5%
2003/04 302 443 1 357 971 22.3%
2004/05 354 979 1 510 452 23.5%
2005/06 417 196 1 682 271 24.8%
2006/07 495 549 1 911 151 25.9%
2007/08 572 815 2 171 014 26.4%
2008/09 625 100 2 408 661 26.0%
2009/10 598 705 2 551 440 23.5%
2010/11 674 183 2 825 042 23.9%
2011/12 742 650 3 078 417 24.1%
2012/13 813 826 3 320 754 24.5%
2013/14 900 015 3 614 459 24.9%
2014/15 986 295 3 865 119 25.5%
2015/16 1 069 983 4 124 704 25.9%
2016/17 1 144 081 4 419 437 25.9%
2017/18 1 216 464 4 698 724 25.9%
2018/19 1 287 690 4 921 494 26.2%
1. Source: Statistics South Africa; Gross Domestic Product (GDP), Quarter 3-2019.
Statistical release contains revised estimates for Gross Domestic Product (GDP) for select
historical periods
Tax buoyancy
An important indicator of tax revenue performance is the tax buoyancy ratio. This indicator measures
the sensitivity of tax revenues to changes in economic growth. Buoyancy of tax revenue reflects both
the effect of automatic stabilisers and of discretionary fiscal policy changes. A buoyancy ratio greater
than unity (1.0) over the long-term supports the sustainability of fiscal policy. Short-term buoyancy
ratios fluctuate more and are the outcome of economic structural factors, tax policy changes and
quality of tax administration.
South African tax revenue collections have remained buoyant after the 2008/09 financial crisis despite
tough economic conditions. However, in 2017/18 and in 2018/19 growth in total tax revenue
collections did not keep up with economic growth, resulting in a buoyancy ratio of 1.00 and 1.23 in
2017/18 and 2018/19 respectively, of which 2017/18 was lower than the long-term average of
1.08. The less than one buoyancy ratios are mainly due to lower than expected collections in taxes on
income and profits.
As shown in Figure 1.3, year-on-year total tax revenue buoyancy has recovered from a low of -0.71 in
2009/10, when the severe impact of the global financial crisis on revenue collection was experienced,
to 1.38 in 2014/15 and an average ratio of 1.08 for the period 1994/95 to 2018/19.
9
REVENUE COLLECTIONS
REVENUE COLLECTIONS
Buoyancy ratios of the various tax types differ depending on the structure of the tax; for example PIT,
a progressive tax, has a buoyancy ratio greater than unity, while CIT being a proportional tax is more
volatile with higher/lower buoyancy ratios in an expanding/contracting economy. VAT, a proportional
tax, tends to have a buoyancy ratio close to unity when the system is broad-based. Specific excise
duties need to be adjusted for inflation annually to ensure buoyancy ratios close to unity.
Figure 1.3: Revenue Buoyancy, 1994/95 - 2018/19

2.00
1.55
1.35 1.43 1.37 1.54 1.38
1.50 1.27 1.38 1.22 1.20 1.23
1.15 1.13 1.26
1.00 1.22 1.08
0.85 0.83 1.18 1.00
0.89 0.85 0.97
0.50 0.74
0.69
0.00
-0.50
-0.71
-1.00
Revenue Buoyancy Average Buoyancy (1.08)
1. Source: Statistics South Africa; Gross Domestic Product (GDP), Quarter 3-2019.
Statistical release contains revised estimates for gross domestic product (GDP) for select historical periods
Main sources of tax revenue and Tax-to-GDP ratio
PIT, CIT and VAT account for about 80% of total tax revenue. The fuel levy, together with specific excise
and Customs Duties, accounts for around 19% and other taxes make up the remainder.
Over the last five years, the relative PIT contribution has increased whilst the relative contribution of
VAT and CIT to the total tax revenue has declined (Figure 1.4 and Table A1.2.1).
10
REVENUE COLLECTIONS
REVENUE COLLECTIONS
Figure 1.4: Relative composition of main sources of tax revenue, 2014/15 - 2018/19
The global financial crisis of 2008/09 had a significant impact on all tax types, but its main impact was
felt in the subsequent significant reduction and the slow recovery of CIT as companies struggled to
return to profitability, with many carrying large assessed losses. Post the financial crisis, the relative
contribution of CIT to total tax revenue has dropped even further to 16.6% in 2018/19 from 18.1% in
the preceding three fiscal years (2015/16 - 2017/18).
The contribution of PIT to total tax revenue increased from 35.9% in 2014/15 to 38.3% in 2018/19.
The extent of the shift is supported by the fact that while PIT contributed R167.3 billion more to tax
revenue than CIT in 2014/15, this nearly doubled in 2018/19, providing R279.4 billion more than CIT.
Figure 1.5 shows the main sources of tax revenue as a percentage of GDP. Year-on-year (y/y) growth
in CIT is known for volatility, even in relation to its approximated tax base, net operating surplus. CIT
collections as a percentage of GDP declined slightly from 4.8% in 2012/13 to remain constant at 4.7%
for the three fiscal years 2015/16 - 2017/18. The volatility in commodity prices, the fluctuating
exchange rate and the downgrading of some major banks and insurance companies to junk status in
2017/18 had an adverse impact on CIT collections due to the lag effect. The ratio dropped further to
4.4% in 2018/19 financial year mainly due to contractions in some sub-sectors of the manufacturing
industries such as petroleum, basic iron and steel; as well as metal which were affected by power
outages in Q1-2019. The construction sector also contributed to the decline as it continues to struggle
and has been impacted by the government’s (the biggest spender) budget cuts of infrastructure
spending.
11
REVENUE COLLECTIONS
REVENUE COLLECTIONS
Figure 1.5: Main revenue sources as a percentage of GDP, 1994/95 - 2018/19
TAX REVENUE BY MAIN CATEGORY

South Africa subscribes to the Government Finance Statistics (GFS) classification of revenue as
prescribed by the International Monetary Fund (IMF).
According to the GFS classification, tax revenue comprises of taxes on income and profits; taxes on
payroll and workforce; taxes on property; domestic taxes on goods and services; taxes on international
trade and transactions as well as revenue allocated to the state miscellaneous revenue category.
Table A1.3.1 shows the main categories of tax revenue.
 Taxes on income and profits constitute the largest category of tax revenue and accounted for
57.4% of total tax revenue in 2018/19. This category comprises taxes on persons and individuals;
taxes on companies (both inclusive of CGT and withholding tax on royalties); Interest on overdue
income tax; dividends tax and withholding tax on interest. Figure 1.6 shows the main taxes in this
category.
Table A1.4.1 contains a summary of the taxes on income and profits, while Tables A1.4.2 and
A1.4.3 provide further details of taxes on persons and individuals and taxes on companies.
Chapters 2 and 3 contain more detailed information on PIT and CIT.
12
REVENUE COLLECTIONS
REVENUE COLLECTIONS
Figure 1.6: Taxes on income and profits, 2014/15 - 2018/19
600 000
500 000
400 000
R million
300 000
200 000
100 000
0
2014/15 2015/16 2016/17 2017/18 2018/19
Persons and individuals Companies
 Taxes on payroll and workforce comprise of the Skills Development Levy (SDL). This is a
compulsory levy intended to fund training costs incurred by employers. SARS administers the
collection of this levy in conjunction with the Department of Labour.
 Taxes on property, as shown in Table A1.5.1, comprise of Donations tax, Estate Duty, Securities
Transfer Tax (STT) and Transfer Duties:
o Donations tax was previously levied at a rate of 20% on the value of a donation. With effect
from 1 March 2018 the rate was increased to 25% of the value of cumulative donations
exceeding R30 million. An annual exemption of R100 000 is available to natural persons.
o Estate Duty, with effect from 1 March 2018 is levied on the dutiable value of a deceased estate
at a rate of 20% on the first R30 million and at a rate of 25% above
R30 million. Estate duty is levied on property of residents and South African property of
non-residents less allowable deductions.
o STT is levied at a rate of 0.25% on every transfer of a security.
o Transfer Duty is the largest source of revenue in this category. It is levied on the acquisition of
property as defined; at a progressive rate for all persons including companies, close
corporations and trusts. As of 1 March 2016, a marginal rate of 13% applies to the portion of
the value of property exceeding R10 million. There were no rate and value-band changes for
the current year.
13
REVENUE COLLECTIONS
REVENUE COLLECTIONS
 Domestic taxes on goods and services comprise of VAT, specific excise duties, ad valorem excise
duties, Universal Services Fund levy, Turnover Tax on micro businesses and environmental taxes
including the fuel levy. Table A1.6.1 provides a summary of the collections of domestic taxes on
goods and services:
o VAT is the largest source of revenue in this category with a share of 70.5% in 2018/19
(Figure 1.7). VAT is levied at a flat rate on goods and services, with some exemptions and
zero-ratings, and is also levied on the importation of goods and services into South Africa.
The VAT rate on the supply of goods and services was increased with effect from 1 April
2018 from 14% to 15%.
Figure 1.7: Value-Added Tax (VAT), 2014/15 - 2018/19

300 000
250 000
200 000
R million
150 000
100 000
50 000
0
2014/15 2015/16 2016/17 2017/18 2018/19
Table A1.6.2 gives a breakdown of VAT collections by Domestic VAT payments, Import VAT and
VAT refunds. Further details are provided in Chapters 4 and 5.
 Environmental taxes as shown in Table 1.7 comprise of the Tyre levy, Plastic bag levy, Electricity
levy, Incandescent light bulb levy and CO2 tax on motor vehicle emissions. The South African
Government has responded to the serious global challenge of climate change by introducing
several environmental taxes that are intended to modify the behaviour of the country’s citizens
for sustainable development of the economy.
o The Tyre levy was implemented on 1 February 2017 to encourage waste reduction, reuse,
treatment, recycling and reduced disposal into landfills. New pneumatic tyres are subject
to the payment of the tyre levy (an environmental levy) if used in South Africa and is
payable by manufacturers in South Africa. The levy is calculated on the nett mass of the
tyre.
14
REVENUE COLLECTIONS
REVENUE COLLECTIONS
o The Plastic bag levy was introduced in June 2004, at a rate of 3 cents a bag on some types
of plastic shopping bags, with the aim of reducing litter and encouraging plastic bag reuse.
The levy was increased to 4 cents a bag from 1 April 2009 and further increased to 6 cents
a bag from 1 April 2013 and to 8 cents a bag from 1 April 2016. From 1 April 2018 it was
increased again to 12 cents a bag.
o The Electricity levy was introduced in July 2009 at a rate of 2 cents per kWh. It applies to
electricity generated from non-renewable sources. The latest increase in the rate of the
levy was on 1 July 2012, when it was increased to 3.5 cents per kWh.
o The Incandescent light bulb levy was introduced on 1 November 2009 at a rate of R3 per
bulb, to promote energy efficiency and reduce electricity demand by encouraging the use
of energy-saving light bulbs. Energy-saving light bulbs last longer and require less
electricity. The use of these light bulbs thus helps reduce “greenhouse gas” emissions.
The levy increased to R4 a bulb from 1 April 2013, R6 a bulb from 1 April 2016 and further
to R8 per bulb from 1 April 2018.
o CO2 tax on motor vehicle emissions was introduced in September 2010 for passenger
vehicles and in March 2011 for double-cab vehicles. The main objective of this tax is to
encourage owners of motor vehicles in South Africa to become more energy efficient and
environmentally friendly. The tax on emissions on passenger vehicles increased, from a
rate of R75 to R90 on 1 April 2013, to R100 per gCO2/km for each gram of emissions above
120 gCO2/km on 1 April 2016 and increased again to R110 on 1 April 2018. For double-cab
vehicles the rate of R100 increased to R125, R140 and R150 per gCO2/km for each gram
of emissions above 175 gCO2/km on those dates.
Table 1.7 shows the environmental tax collections for the past five years has grown by CARG of 1.1%.
Table 1.7: Environmental taxes, 2014/15 - 2018/19
R m illion Tyre Levy Plastic bag Electricity Incandescent CO2 tax on m otor Total
levy levy light bulb vehicle
levy em issions
2014/15 174 8 648 91 1 483 10 397
2015/16 – 183 8 472 52 1 277 9 984
2016/17 77 232 8 458 70 1 209 10 046
2017/18 716 241 8 501 55 1 337 10 850
2018/19 730 300 8 404 41 1 390 10 866
1. The Tyre levy was introduced with effect from 1 February 2017.
 The Health Promotion Levy was implemented on 1 April 2018. It is a new levy imposed on
sugary beverages in support of the Department of Health’s deliverables to decrease diabetes,
obesity and other related diseases in South Africa as shown in Table A1.8. The Health
Promotion Levy applies to beverages with more than 4 grams of sugar content per 100ml. The
levy is payable by manufacturers thereof in the Republic of South Africa (RSA), is a domestic
consumption tax, and is therefore not payable on sugary beverages that are exported or
processed in the manufacture of other dutiable goods. It is payable on sugary beverages
manufactured in, or imported into South Africa, specifically:
o Identified imported products are taxed when they are cleared for home
consumption; and
o Locally manufactured products are taxed at source.
15
REVENUE COLLECTIONS
Table 1.8: Health Promotion levy, 2018/19

R m illion Printed Revised Actual Increase / Increase /
estim ate estim ate result decrease decrease
Feb 2018 Feb 2019 on Printed on Revised
estim ate estim ate
Health promotion levy 1 1 685 2 396 3 195 1 510 799
Health promotion levy on imports 245 78 53 -192 -25
Total Health prom otion levy 1 930 2 474 3 248 1 318 774
1. Levy on locally manufactured products
 Taxes on international trade and transactions comprise of import related taxes and export
duties. Import duties are imposed on goods imported into South Africa and are intended to
protect local producers. This category also includes miscellaneous Customs and Excise receipts
that have not yet been allocated to the appropriate import tax types as well as revenue from
smaller subcategories. Also included in this category is the Diamond Export Levy that is
imposed to stimulate the local diamond polishing industry. Further details are contained in
Chapter 5. Table A1.7.1 provides a summary of taxes on international trade and transactions.
 State miscellaneous revenue comprises of revenue received by SARS that cannot be allocated
to specific revenue types.
COST OF REVENUE COLLECTIONS

The cost of tax revenue collections is an important indicator of the efficiency of revenue
administrations and may be used for comparative analysis when benchmarking against
administrations in other countries. This ratio is calculated by dividing the cost of the internal
operations of a revenue authority by total tax revenue collected. This ratio does not include the
non-tax revenue and social security contributions collected by SARS such as MPRR, UIF contributions
and RAF levies. If these amounts are included in the cost of revenue collections, then the
cost-to-revenue ratio will be even lower.
SARS’ cost-to-tax-revenue ratio remains in line with the international benchmark of 1%. During the
past five years, the ratio has ranged between 0.97% in 2014/15 to 0.89% in 2017/18 and moved to a
low of 0.84% in 2018/19. This consistent performance shows that SARS has contained costs, while
increasing the amount of revenue it has collected.
Table 1.9: Cost of revenue collections, 2014/15 - 2018/19

R m illion Tax revenue Operating Cost of
collected cost1 collections 2
2014/15 986 295 9 523 0.97%
2015/16 1 069 983 10 245 0.96%
2016/17 1 144 081 10 696 0.93%
2017/18 1 216 464 10 795 0.89%
2018/19 1 287 690 10 764 0.84%
1. Operating cost as disclosed in the Statement of Financial Performance for the
controlling entity in the SARS: Own Accounts Annual Financial Statements.
2. Operating cost as a percentage of tax revenue.

REVENUE COLLECTIONS
DISTRIBUTION BY PAYMENT CHANNELS AND MONTHLY TAX REVENUE

Payment channels used for SARS collections
Through Automation and Digital Migration, SARS has reduced the volumes of manual activity and
significantly improved turnaround times. Cash collections at branch offices have been significantly
reduced as well as the associated risks.
Current payment methods other than branch payments are:
 eFiling: This requires a taxpayer to register as an eFiling client in order to make electronic
payments using this channel; and
 Payments at banks: Taxpayers can make either an internet banking transfer or an
over-the-counter deposit.
The eFiling payments channel constitutes the majority of payments received by SARS and accounted
for 77.0% of the total value of all taxpayer payments in 2018/19. This is an improvement compared to
2014/15 when this channel accounted for 73.2% of the total value of payments processed.
The composition of the main channels of payment is shown in Figures 1.8 and 1.9.
Figure 1.8: Composition of main channels of payment (by value), 2014/15 - 2018/19
2014/15 2015/16
2016/17 2017/18 2018/19

REVENUE COLLECTIONS
REVENUE COLLECTIONS
Figure 1.9: Composition of main channels of payment (by number), 2014/15 - 2018/19
2014/15 2015/16
2016/17 2017/18 2018/19
Changes to the SARS payment rules prescribed that from the beginning of 2011/12 SARS would no
longer process VAT or PAYE payments of more than R100 000 at SARS branch offices. This was later
reduced to R50 000 in August 2014 and extended to all tax products. The revised payment rules
resulted in growth in the use of electronic payment channels and in the rapid decline in payments
made at branch offices. The value of payments at branch offices has remained at 0.2% of all taxpayer
payments from 2016/17 to the current year under review.
18
REVENUE COLLECTIONS
REVENUE COLLECTIONS
Figure 1.10 and Table A1.1.1 show the net monthly and quarterly trends in the collection of tax
revenues. The peaks in June, December, February and March are mainly due to CIT provisional
payments from companies with year-ends that coincide with these months.
PIT provisional payments in February and August also add to revenue collections in these months.
Payments of the 13th statement for Import VAT and Custom Duties in March also contributes to the
monthly pattern.
Figure 1.10: Net monthly tax revenue collections, 2014/15 - 2018/19
19
Table A1.1.1: Net monthly and quarterly tax revenue collections, 2014/15 – 2018/19
R m illion Month
Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Total
2014/15 54 999 59 903 106 312 58 733 82 191 84 359 68 997 71 987 118 989 68 977 103 087 107 762 986 295
2015/16 63 990 64 936 113 942 66 455 88 659 89 229 75 900 73 704 123 631 79 257 116 481 113 798 1 069 983
2016/17 65 457 72 065 119 393 71 457 97 996 96 436 80 820 76 206 138 934 75 576 118 386 131 355 1 144 081
2017/18 74 497 74 733 126 186 75 101 102 043 100 918 85 974 80 321 149 857 87 302 129 664 129 867 1 216 464
2018/19 79 526 85 004 137 725 86 638 114 545 109 320 88 575 85 663 148 962 90 536 133 866 127 331 1 287 690
Percentage of total
2014/15 5.6% 6.1% 10.8% 6.0% 8.3% 8.6% 7.0% 7.3% 12.1% 7.0% 10.5% 10.9% 100.0%
2019 Tax Statistics

2015/16 6.0% 6.1% 10.6% 6.2% 8.3% 8.3% 7.1% 6.9% 11.6% 7.4% 10.9% 10.6% 100.0%
2016/17 5.7% 6.3% 10.4% 6.2% 8.6% 8.4% 7.1% 6.7% 12.1% 6.6% 10.3% 11.5% 100.0%
2017/18 6.1% 6.1% 10.4% 6.2% 8.4% 8.3% 7.1% 6.6% 12.3% 7.2% 10.7% 10.7% 100.0%
REVENUE COLLECTIONS
2018/19 6.2% 6.6% 10.7% 6.7% 8.9% 8.5% 6.9% 6.7% 11.6% 7.0% 10.4% 9.9% 100.0%
Quarter Quarter 1 Quarter 2 Quarter 3 Quarter 4
2014/15 221 214 225 282 259 973 279 825 986 295
2015/16 242 868 244 343 273 235 309 536 1 069 983
2016/17 256 915 265 889 295 960 325 317 1 144 081
2017/18 275 415 278 063 316 152 346 833 1 216 464
2018/19 302 254 310 502 323 200 351 733 1 287 690
Percentage of total
2014/15 22.4% 22.8% 26.4% 28.4% 100.0%
2015/16 22.7% 22.8% 25.5% 28.9% 100.0%
REVENUE COLLECTIONS
2016/17 22.5% 23.2% 25.9% 28.4% 100.0%

2017/18 22.6% 22.9% 26.0% 28.5% 100.0%
2018/19 23.5% 24.1% 25.1% 27.3% 100.0%
20
19
20
Table A1.2.1: Tax revenue by main revenue source, 2014/15 – 2018/19
R m illion Direct Indirect
Personal Com pany Dividends Tax Other Value-Added Fuel levy Custom s Specific Other Total tax
Incom e Tax Incom e Tax (DT) / Tax duties 3 excise duties revenue
(PIT) 1 (CIT) 1 Secondary Tax (VAT)
on Com panies
(STC) 2
2014/15 353 918 186 622 21 247 15 691 261 295 48 467 40 679 32 334 26 044 986 295
2019 Tax Statistics

2015/16 389 280 193 385 23 934 17 558 281 111 55 607 46 250 35 077 27 779 1 069 983
2016/17 425 924 207 027 31 130 17 660 289 167 62 779 45 579 35 774 29 042 1 144 081
2017/18 462 903 220 239 27 894 19 704 297 998 70 949 49 152 37 356 30 271 1 216 464
2018/19 493 829 214 388 29 898 20 738 324 766 75 372 54 968 40 830 32 901 1 287 690
REVENUE COLLECTIONS
Percentage of total
2014/15 35.9% 18.9% 2.2% 1.6% 26.5% 4.9% 4.1% 3.3% 2.6% 100.0%
2015/16 36.4% 18.1% 2.2% 1.6% 26.3% 5.2% 4.3% 3.3% 2.6% 100.0%
2016/17 37.2% 18.1% 2.7% 1.5% 25.3% 5.5% 4.0% 3.1% 2.5% 100.0%
2017/18 38.1% 18.1% 2.3% 1.6% 24.5% 5.8% 4.0% 3.1% 2.5% 100.0%
2018/19 38.3% 16.6% 2.3% 1.6% 25.2% 5.9% 4.3% 3.2% 2.6% 100.0%
Nom inal percentage increase from 2013/14 to 2017/18
Cumulative 58.8% 19.4% 72.7% 51.5% 36.6% 72.5% 24.4% 40.6% 37.1% 43.1%
REVENUE COLLECTIONS
Per year 12.3% 4.5% 14.6% 10.9% 8.1% 14.6% 5.6% 8.9% 8.2% 9.4%
Percentage of GDP
2014/15 9.2% 4.8% 0.5% 0.4% 6.8% 1.3% 1.1% 0.8% 0.7% 25.5%
2015/16 9.4% 4.7% 0.6% 0.4% 6.8% 1.3% 1.1% 0.9% 0.7% 25.9%
2016/17 9.6% 4.7% 0.7% 0.4% 6.5% 1.4% 1.0% 0.8% 0.7% 25.9%
2017/18 9.9% 4.7% 0.6% 0.4% 6.3% 1.5% 1.0% 0.8% 0.6% 25.9%
2018/19 10.0% 4.4% 0.6% 0.4% 6.6% 1.5% 1.1% 0.8% 0.7% 26.2%
1. Includes Interest on overdue income tax.
2. Dividends Tax (DT) replaced Secondary Tax on Companies (STC) on 1 April 2012.
3. Excludes Miscellaneous customs and excise receipts.
Table A1.3.1: Tax revenue by main category, 2014/15 – 2018/19
R m illion Taxes on incom e Taxes on payroll Taxes on Dom estic taxes Taxes on State Total
and profits and w orkforce property1 on goods and international m iscellaneous tax revenue
services trade and revenue
transactions
2014/15 561 790 14 032 12 472 356 554 41 463 -16 986 295
2015/16 606 821 15 220 15 044 385 956 46 942 -0 1 069 983
2019 Tax Statistics

2016/17 664 526 15 315 15 661 402 464 46 102 12 1 144 081
2017/18 711 703 16 012 16 585 422 248 49 939 -24 1 216 464
2018/19 738 741 17 439 15 252 460 545 55 723 -9 1 287 690
Percentage of total
2014/15 57.0% 1.4% 1.3% 36.2% 4.2% 0.0% 100.0%
REVENUE COLLECTIONS
2015/16 56.7% 1.4% 1.4% 36.1% 4.4% 0.0% 100.0%

2016/17 58.1% 1.3% 1.4% 35.2% 4.0% 0.0% 100.0%
2017/18 58.5% 1.3% 1.4% 34.7% 4.1% 0.0% 100.0%
2018/19 57.4% 1.4% 1.2% 35.8% 4.3% 0.0% 100.0%
Percentage change year-on-year
REVENUE COLLECTIONS
2015/16 8.0% 8.5% 20.6% 8.2% 13.2% -97.4% 8.5%

2016/17 9.5% 0.6% 4.1% 4.3% -1.8% -3 084.4% 6.9%
2017/18 7.1% 4.6% 5.9% 4.9% 8.3% -297.3% 6.3%
2018/19 3.8% 8.9% -8.0% 9.1% 11.6% -63.9% 5.9%
1. Includes Transfer duty, Securities Transfer Tax (STT), Donations tax and Estate duty.
21
22
Table A1.4.1: Taxes on income and profits, 2014/15 – 2018/19
R m illion Persons and Com panies 1 Secondary Tax on Dividends Tax Interest on Other 3 Total
individuals 1 Com panies (STC) (DT) 2 overdue incom e
tax
2014/15 352 950 184 925 547 20 700 2 664 3 561 790
2015/16 388 102 191 152 428 23 507 3 411 221 606 821
2016/17 424 545 204 432 423 30 707 3 974 445 664 526
460 953 217 412 176 27 719 4 777 667
2019 Tax Statistics

2017/18 711 703
2018/19 492 083 212 046 53 29 845 4 088 625 738 741
Percentage of total
2014/15 62.8% 32.9% 0.1% 3.7% 0.5% 100.0%
2015/16 64.0% 31.5% 0.1% 3.9% 0.6% 100.0%
REVENUE COLLECTIONS
2016/17 63.9% 30.8% 0.1% 4.6% 0.6% 100.0%

2017/18 64.8% 30.5% 0.0% 3.9% 0.7% 100.0%
2018/19 66.6% 28.7% 0.0% 4.0% 0.6% 100.0%
2015/16 10.0% 3.4% -21.9% 13.6% 28.0% 8.0%
2016/17 9.4% 6.9% -1.1% 30.6% 16.5% 9.5%
8.6% 6.3% -58.4% -9.7% 20.2%
REVENUE COLLECTIONS
2017/18 7.1%
2018/19 6.8% -2.5% -69.7% 7.7% -14.4% 3.8%
1. Excludes Interest on overdue income tax.
2. Dividends Tax (DT) replaced Secondary Tax on Companies (STC) on 1 April 2012.
3. Includes Tax on retirement funds, Small business tax amnesty proceeds and Withholding tax on Interest.
Table A1.4.2: Taxes on persons and individuals, 2014/15 – 2018/19
R million Pay-as-you- Provisional Assessment Employment Tax Refunds Subtotal Interest on Total
earn (PAYE) tax payments Incentive (ETI) 1 overdue income
tax
2014/15 344 523 21 956 9 396 -2 420 -20 504 352 950 968 353 918
2015/16 376 164 26 101 10 647 -4 063 -20 747 388 102 1 177 389 280
2016/17 410 807 28 641 12 719 -4 656 -22 965 424 545 1 379 425 924
2017/18 446 274 29 796 16 001 -4 317 -26 801 460 953 1 950 462 903
2019 Tax Statistics

2018/19 477 503 34 935 14 668 -4 512 -30 511 492 083 1 746 493 829
Percentage of total
2014/15 97.3% 6.2% 2.7% -5.8% 99.7% 0.3% 100.0%
2015/16 96.6% 6.7% 2.7% -5.3% 99.7% 0.3% 100.0%
2016/17 96.5% 6.7% 3.0% -5.4% 99.7% 0.3% 100.0%
2017/18 96.4% 6.4% 3.5% -5.8% 99.6% 0.4% 100.0%
2018/19 96.7% 7.1% 3.0% -6.2% 99.6% 0.4% 100.0%
2015/16 9.2% 18.9% 13.3% 1.2% 10.0% 21.7% 10.0%
2016/17 9.2% 9.7% 19.5% 10.7% 9.4% 17.1% 9.4%
REVENUE COLLECTIONS
2017/18 8.6% 4.0% 25.8% 16.7% 8.6% 41.4% 8.7%

2018/19 7.0% 17.2% -8.3% 13.8% 6.8% -10.5% 6.7%
1. The Employment Tax Incentive (ETI), which was introduced with effect from 1 January 2014, to help reduce youth unemployment.
23
24
Table A1.4.3: Taxes on companies, 2014/15 – 2018/19
R m illion Provisional Assessm ent Royalties Refunds Subtotal Interest on Total
tax paym ents overdue incom e
tax
2014/15 184 963 10 404 308 -10 750 184 925 1 696 186 622
2015/16 190 587 10 869 455 -10 759 191 152 2 234 193 385
2016/17 204 762 12 200 464 -12 994 204 432 2 596 207 027
2019 Tax Statistics

2017/18 218 613 11 805 582 -13 588 217 412 2 827 220 239
2018/19 220 839 12 995 602 -22 389 212 046 2 342 214 388
Percentage of total
2014/15 99.1% 5.6% 0.2% -5.8% 99.1% 0.9% 100.0%
2015/16 98.6% 5.6% 0.2% -5.6% 98.8% 1.2% 100.0%
2016/17 98.9% 5.9% 0.2% -6.3% 98.7% 1.3% 100.0%
2017/18 99.3% 5.4% 0.3% -6.2% 98.7% 1.3% 100.0%
2018/19 103.0% 6.1% 0.3% -10.4% 98.9% 1.1% 100.0%
REVENUE COLLECTIONS
2015/16 3.0% 4.5% 47.9% 0.1% 3.4% 31.7% 3.6%

2016/17 7.4% 12.2% 1.9% 20.8% 6.9% 16.2% 7.1%
2017/18 6.8% -3.2% 25.5% 4.6% 6.3% 8.9% 6.4%
2018/19 1.0% 10.1% 3.5% 64.8% -2.5% -17.1% -2.7%
Table A1.5.1: Taxes on property, 2014/15 – 2018/19
R m illion Donations Estate Securities Transfer Transfer Total
tax duty Tax (STT) duties
2014/15 167 1 489 4 150 6 666 12 472
2015/16 135 1 982 5 531 7 396 15 044
2016/17 280 1 619 5 553 8 208 15 661
2017/18 732 2 292 5 838 7 723 16 585
2019 Tax Statistics

2018/19 604 2 069 5 335 7 243 15 252
Percentage of total
2014/15 1.3% 11.9% 33.3% 53.4% 100.0%
2015/16 0.9% 13.2% 36.8% 49.2% 100.0%
2016/17 1.8% 10.3% 35.5% 52.4% 100.0%
2017/18 4.4% 13.8% 35.2% 46.6% 100.0%
2018/19 4.0% 13.6% 35.0% 47.5% 100.0%
2015/16 -19.3% 33.2% 33.3% 11.0% 20.6%
REVENUE COLLECTIONS
2016/17 107.9% -18.3% 0.4% 11.0% 4.1%

2017/18 161.2% 41.5% 5.1% -5.9% 5.9%
2018/19 -17.4% -9.7% -8.6% -6.2% -8.0%
25
26
Table A1.6.1: Domestic taxes on goods and services, 2014/15 – 2018/19
R million Value-Added Specific excise Ad valorem Fuel levy Environmental Other 1 Total
Tax (VAT) duties excise duties taxes
2014/15 261 295 32 334 2 962 48 467 11 303 194 356 554
2015/16 281 111 35 077 3 014 55 607 10 925 221 385 956
2016/17 289 167 35 774 3 396 62 779 10 972 376 402 464
2019 Tax Statistics

2017/18 297 998 37 356 3 781 70 949 10 850 1 315 422 248
2018/19 324 766 40 830 4 192 75 372 10 866 4 519 460 545
Percentage of total
2014/15 73.3% 9.1% 0.8% 13.6% 3.2% 0.1% 100.0%
2015/16 72.8% 9.1% 0.8% 14.4% 2.8% 0.1% 100.0%
2016/17 71.8% 8.9% 0.8% 15.6% 2.7% 0.1% 100.0%
2017/18 70.6% 8.8% 0.9% 16.8% 2.6% 0.3% 100.0%
2018/19 70.5% 8.9% 0.9% 16.4% 2.4% 1.0% 100.0%
REVENUE COLLECTIONS

2015/16 7.6% 8.5% 1.7% 14.7% -3.3% 14.2% 8.2%
2016/17 2.9% 2.0% 12.7% 12.9% 0.4% 69.9% 4.3%
2017/18 3.1% 4.4% 11.3% 13.0% -1.1% 249.5% 4.9%
2018/19 9.0% 9.3% 10.9% 6.2% 0.1% 243.7% 9.1%
1. Includes Universal Service Fund,Turnover tax for micro businesses, Tyre levy,International oil pollution compensation fund and Health Promotion
Levy on locally manufactured products .
Table A1.6.2: Value-Added Tax (VAT), 2014/15 – 2018/19
R m illion Dom estic Im port Gross VAT Total
VAT VAT refunds net VAT
2014/15 286 889 136 544 423 433 -162 138 261 295
2015/16 297 422 150 745 448 167 -167 056 281 111
2016/17 321 475 149 265 470 741 -181 574 289 167
2019 Tax Statistics

2017/18 336 279 152 789 489 068 -191 071 297 998
1
2018/19 378 733 175 185 553 917 -229 151 324 766
Percentage of total
2014/15 67.8% 32.2% 100.0% -38.3% 61.7%
2015/16 66.4% 33.6% 100.0% -37.3% 62.7%
2016/17 68.3% 31.7% 100.0% -38.6% 61.4%
2017/18 68.8% 31.2% 100.0% -39.1% 60.9%
2018/19 68.4% 31.6% 100.0% -41.4% 58.6%
REVENUE COLLECTIONS

2015/16 3.7% 10.4% 5.8% 3.0% 7.6%
2016/17 8.1% -1.0% 5.0% 8.7% 2.9%
2017/18 4.6% 2.4% 3.9% 5.2% 3.1%
2018/19 12.6% 14.7% 13.3% 19.9% 9.0%
1. From 2018/19, VAT collected on goods imported through the South African Post Office, will be reported under Import VAT
whereas in prior years this was included in Domestic VAT.
27
28
Table A1.7.1: Taxes on international trade and transactions, 2014/15 – 2018/19
R m illion Custom s Miscellaneous Diam ond Health Prom otion Total
duties custom s and export levy Levy on Im ports
excise receipts
2014/15 40 679 667 117 41 463
2015/16 46 250 565 127 46 942
2019 Tax Statistics

2016/17 45 579 406 117 46 102
2017/18 49 152 701 87 49 939
2018/19 54 968 624 78 53 55 723
Percentage of total
REVENUE COLLECTIONS
2014/15 98.1% 1.6% 0.3% 100.0%

2015/16 98.5% 1.2% 0.3% 100.0%
2016/17 98.9% 0.9% 0.3% 100.0%
2017/18 98.4% 1.4% 0.2% 100.0%
REVENUE COLLECTIONS
2018/19 98.6% 1.1% 0.1% 0.1% 100.0%

2015/16 13.7% -15.3% 8.3% 13.2%
2016/17 -1.5% -28.2% -7.4% -1.8%
2017/18 7.8% 72.6% -26.1% 8.3%
2018/19 11.8% -11.0% -10.2% 11.6%
1.Health Promotion Levy on sugary beverages was implemented on 1 April 2018
Table A1.7.2: Fuel Levy, 2014/15 – 2018/19
R m illion Fue l le vy Die s e l Re funds RAF Total
Re coupm e nt
2014/15 52 398 -6 900 2 969 48 467
2015/16 60 300 -9 283 4 591 55 607
2016/17 65 007 -5 037 2 808 62 779
2019 Tax Statistics

2017/18 72 149 -3 025 1 824 70 949
2018/19 78 333 -5 846 2 885 75 372
Pe rce ntage of total
2014/15 108.1% -14.2% 6.1% 100.0%
2015/16 108.4% -16.7% 8.3% 100.0%
2016/17 103.5% -8.0% 4.5% 100.0%
2017/18 101.7% -4.3% 2.6% 100.0%
2018/19 103.9% -7.8% 3.8% 100.0%
Pe rce ntage ye ar-on-ye ar grow th
REVENUE COLLECTIONS
2015/16 15.1% 34.5% 54.6% 14.7%

2016/17 7.8% -45.7% -38.8% 12.9%
2017/18 11.0% -39.9% -35.0% 13.0%
2018/19 8.6% 93.3% 58.2% 6.2%
29
REVENUE COLLECTIONS
REVENUE COLLECTIONS
Table A1.8.1: Composition of main channels of payment (Value, 2014/15 – 2018/19)

R m illion Branch offices Paym ents at eFiling Total1
banks
2014/15 2 207 327 337 899 799 1 229 343

2015/16 3 927 315 237 1 007 007 1 326 172
2016/17 3 228 338 728 1 080 113 1 422 069
2017/18 2
3 423 357 192 1 155 619 1 516 234
2018/19 3 289 375 484 1 270 183 1 648 956
Percentage of total
2014/15 0.2% 26.6% 73.2% 100.0%
2015/16 0.3% 23.8% 75.9% 100.0%
2016/17 0.2% 23.8% 76.0% 100.0%
2017/18 0.2% 23.6% 76.2% 100.0%
2018/19 0.2% 22.8% 77.0% 100.0%
2015/16 77.9% -3.7% 11.9% 7.9%
2016/17 -17.8% 7.5% 7.3% 7.2%
2017/18 6.0% 5.5% 7.0% 6.6%
2018/19 -3.9% 5.1% 9.9% 8.8%
1. Includes Tax Revenue, UIF, RAF, MPRR and excludes refunds
2. Data has been realigned as per payment chanels transactions in 2018/19
Table A1.8.2: Composition of main channels of payment (Count, 2014/15 – 2018/19)

R m illion Branch offices Paym ents at eFiling Total1
banks
2014/15 47 266 4 003 000 3 981 774 8 032 040

2015/16 43 940 4 058 165 4 185 891 8 287 996
2016/17 26 219 4 094 002 4 440 248 8 560 469
2017/18 2
24 761 3 948 809 4 582 288 8 555 858
2018/19 23 839 4 342 505 4 736 076 9 102 420
Percentage of total
2014/15 0.6% 49.8% 49.6% 100.0%
2015/16 0.5% 49.0% 50.5% 100.0%
2016/17 0.3% 47.8% 51.9% 100.0%
2017/18 0.3% 46.2% 53.6% 100.0%
2018/19 0.3% 47.7% 52.0% 100.0%
2015/16 -7.0% 1.4% 5.1% 3.2%
2016/17 -40.3% 0.9% 6.1% 3.3%
2017/18 -5.6% -3.5% 3.2% -0.1%
2018/19 -3.7% 10.0% 3.4% 6.4%
1. Includes Tax Revenue, UIF, RAF, MPRR and excludes refunds
2. Data has been realigned as per payment chanels transactions in 2018/19
32

PERSONAL INCOME TAX
For the 2018 tax year

Registered individuals 21.1 million
Expected to submit returns

6.6 million Females Males
Assessed taxpayers 74.9% assessed assessed
4.9 million Assessed 45.5% 54.5%
Aggregated taxable
Tax liability 44.4%
income of assessed R1.7 of assessed R356.2 PAYE payments received from
trillion individual billion the financial intermediation,
individual taxpayers
taxpayers insurance sector
Of those assessed… Allowances and deductions

…owed SARS
18.0%
Travel was the largest allowance at
R28.5bn (24.9% of total allowances
assessed).
70.7%
11.3% …received refunds.
…had a zero assessment. Contributions to pension, provident
and retirement annuity funds was the
largest deduction at R193.5bn (85.2%
40.2% of all deductions granted).
…were registered in
Gauteng
Pension, provident and retirement
annuity contributions paid on behalf of
27.3% employees was the largest fringe
…were in the benefit at R110.8bn (60.3% of the
35 – 44 total fringe benefits assessed).
age bracket
29

PERSONAL INCOME TAX
2 PERSONAL INCOME TAX
KEY FACTS
 The Budget presented in February 2017 included:
o Introduction of a 45% income bracket for taxable income above R1 500 000.
o Since 2015, increases of 7.1%, 5.2% and 5.3% were observed in the primary, secondary
and tertiary rebates to R13 635, R7 479 and R2 493 respectively. This increased the tax
thresholds for taxpayers below the age of 65 to R75 750, for those 65-74 years to
R117 300 and 75 years and older to R131 150.
 SARS received more than 18.2 million employees’ tax certificates (IRP5s) that could be linked
to nearly 13.1 million individuals.
 Assessed data for individual taxpayers showed that, of the 6 562 568 taxpayers expected to
submit returns for the 2017/18 tax year, 4 917 029 (74.9%) have been assessed (based on data
available at the end of August 2019).
 A demographic and geographic analysis of the assessments at the time of the data extraction
for this publication shows:
o 1 976 674 (40.2%) of assessed taxpayers were registered in Gauteng;
o 636 460 of assessed taxpayers lived in the Johannesburg Metro and were taxed on an
average taxable income of R446 838;
o 1 342 511 (27.3%) of assessed taxpayers were aged between 35 to 44 years; and
o 2 680 449 (54.5%) of assessed taxpayers were male; 2 236 580 (45.5%) were female.
 The assessed taxpayers had aggregate taxable income of R1.7 trillion and a tax liability of
R356.2 billion. Their average tax rate was 21.5% compared to 20.7% in the previous tax year.
o Income from salaries, wages and other remuneration as well as pension, overtime and
annuities accounted for 75.8% of total taxable income;
o The travel allowance of R28.5 billion at 24.9% of total allowances was the largest of the
allowances assessed;
o Pension fund, provident fund and retirement annuity fund contributions paid on behalf
of employees at R110.8 billion was the largest fringe benefit received by individuals. This
represented 60.3% of the total fringe benefits assessed; and
o Contributions to retirement funding (pension, provident and retirement annuity funds)
were the largest deduction at R193.5 billion (85.2%).
 By 31 March 2018, the PIT register had grown to 21.1 million individuals.
30

PERSONAL INCOME TAX
INTRODUCTION
Personal Income Tax (PIT) is South Africa’s largest source of tax revenue and contributed 38.3% of the
total tax revenue collected in 2018/19, reflecting a marginal increase in the contribution share of
38.1% in 2017/18.
PIT is a tax levied on the taxable income (gross income less exemptions and allowable deductions) of
individuals and trusts. It is determined for a specific year of assessment. Taxable capital gains form
part of taxable income.
PIT collections comprise of three different elements:
 Employees’ Tax (PAYE) collected by employers on behalf and paid to SARS;
 Provisional tax (payable by any person who derives income other than remuneration, an
allowance or advance); and
 Assessed tax which is paid on final assessment.
Most individuals receive their income as salaries or wages (75.8%), pension or annuity payments and
investment income (interest, taxable dividends or capital gains). Some individuals also have business
income, making them provisional taxpayers.
This chapter provides an overview of:
 IRP5 data for 2018;
 Personal income tax rates;
 Provisional tax payments;
 Tax returns and individual taxpayers’ data;
 Taxable income and tax assessed;
 Employment tax incentive (ETI);
 Assessed individual taxpayers with business income; and
 Assessed individual taxpayers’ allowances, fringe benefits and deductions.
IRP5 DATA FOR 2018

In relation to the 2018 tax year, SARS received more than 18.2 million IRP5 certificates showing PAYE
collection of R421.1 billion. As more than one IRP5 certificate can be issued to an individual, SARS
applies a set of business rules to enable it to accurately identify the taxpayer named on the certificate
and, where necessary, link all the IRP5 certificates issued to an individual. If any of the identification
rules are not met, an individual’s tax return is not pre-populated with information from the IRP5
certificates.
SARS identified nearly 13.1 million unique individuals. These unique individuals should not be
regarded as an indication of the number of people working in the formal labour market. Some
individuals who are not formally employed are also issued with IRP5 certificates. These include
individuals who receive benefits from retirement funds or annuities. SARS could not link all the IRP5
certificates to specific individuals as some certificates were incorrectly completed by employers or
contained inaccurate information.
31

PERSONAL INCOME TAX
An analysis of the IRP5 certificates linked to the 13.1 million unique individuals identified by SARS
reveals that 6.1 million were female taxpayers and 7.0 million were male taxpayers. Just over
7.1 million of individuals had certificates on which at least R1 or more of PAYE was deducted while
7.2 million individuals had certificates where no PAYE was deducted (for example taxpayers earning
less than the tax threshold, independent contractor income and non taxable amounts).
PERSONAL INCOME TAX RATES

Personal income tax brackets and thresholds
A top marginal income tax rate of 40% for individuals applied for 13 years until the increase to 41%
for the 2016 tax year and thereafter to 45% for the 2018 tax year. Income tax brackets have been
adjusted in part to compensate for the effect of inflation (fiscal drag). To assist low income earners,
the tax brackets for lower income earners have been increased proportionally more than the higher
income brackets.
Table 2.1 shows the widening of the PIT income brackets between the 2015 and the 2018 tax years.
The threshold of the top PIT bracket in 2015 increased from R673 101 to R708 311 in 2018 for the 41%
marginal tax rate bracket and a 45% marginal tax rate was introduced in 2018 for taxable income
above R1 500 000. During this period the ceiling of the lowest PIT bracket rose from R174 550 in 2015
to R189 880 in 2018, or a CAGR of 2.8%.
The primary rebate increased by 7.1% from the 2015 to the 2018 tax years. This resulted in a
corresponding increase in the income tax threshold (the level of annual taxable income below which
no income tax is payable) for individuals younger than 65 years from R70 700 to R75 750. The
secondary rebate increased by 5.2% from R7 110 to R7 479. For individuals aged 65 to 74 years, the
income tax threshold increased from R110 200 to R117 300. The tertiary rebate for taxpayers 75 years
and older, increased by 5.3% from R2 367 to R2 493 and the income tax threshold for these individuals
increased from R123 350 to R131 150.
32

PERSONAL INCOME TAX
Table 2.1: Personal Income Tax (PIT) brackets, 2015 and 2018
Tax Year 2015 2018 Marginal Percentage Percentage
PIT rates increase in increase
upper
Rand bracket
Taxable income 0 – 174 550 0 – 189 880 18% 8.8%
brackets 174 551 – 272 700 189 881 – 296 540 26% 8.7%
272 701 – 377 450 296 541 – 410 460 31% 8.7%
377 451 – 528 000 410 461 – 555 600 36% 5.2%
528 001 – 673 100 555 601 – 708 310 39% 5.2%
673 101 – and over 708 311 – 1 500 000 41%1
1 500 001 and over 45%1
Rebates 2
Primary 12 726 13 635 7.1%
Secondary 7 110 7 479 5.2%
Tertiary 2 367 2 493 5.3%
Tax thresholds
Below age 65 70 700 75 750 7.1%
Age 65 to below 75 110 200 117 300 6.4%
Age 75 and over 123 350 131 150 6.3%
1. Top marginal income tax rate of 40% applied for 13 years until the increase to 41% for the 2016 tax year. It increased again
to 45% in the 2018 tax year.
2. Rebates are merely in existence to reduce the income tax due, but cannot result in a refund or credit.
Tax relief
The tax burden aggregated across all taxpayers, as indicated by the tax assessed as a percentage of
taxable income, remained fairly stable at an average of 20.7% for the period under review. This
indicates the effectiveness of using tax relief to combat fiscal drag or bracket creep. The extent of tax
relief, including “fiscal drag relief”1, is shown in Figure 2.1 and illustrates the impact of tax relief over
a period of 23 years. (1) An individual with taxable income of R100 000 in 1995 (2) was paying tax at
an effective tax rate of 33.8%. (3) If the taxpayer’s taxable income had only kept pace with inflation
(4) the effective tax rate would have increased to 40.6% in 2018 if there had been no adjustments
made to the income tax brackets. The impact of the actual tax rate adjustments from 1995 for the
same example (5) lowers the effective tax rate to only 19.4%. Note that real tax relief occurred in the
period 2000 to 2010 after the broadening of the taxable income base.
Table 2.2 shows the tax relief granted to individuals since 1995 across a range of income levels. Tax
relief is much more prominent in the lower income groups. Lower income groups receive
proportionately greater tax relief when the tax thresholds are raised.
1 Fiscal drag relief is the relief granted to taxpayers to neutralise the impact of inflation on effective tax rates.
33
PERSONAL INCOME TAX
Figure 2.1: Example of tax relief granted to an individual with taxable income of R100 000 in 1995
(3) If taxable income

45% had kept pace with R350 000
only inflation it would
have increased to
(2) Paying tax at an R383 528 in 2018 R300 000
40% effective tax rate of
33.8% in 1995
R250 000
35% (4) If taxable income had
Taxable income
kept pace with only
inflation, the individual R200 000
30% would be paying tax at
40.6%
R150 000
25% (5) With tax relief

the individuals are R100 000
paying tax at
(1) An individual 19.4%
20% with taxable income R50 000
of R100 000 in 1995
15% R0
1995
1996
1997
1998
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
1999
2000
2001
2002
2003
2004
2005
2006
2007
Effective rate (1995) Effective rate (Applicable rate) Taxable income
Table 2.2: Tax relief granted to individuals, 1995 and 2018

Taxable incom e Tax at Tax at Effective rates
1995 rates 2018 rates Tax at Tax at
Rand 1995 rates 2018 rates
19951 20182 19951 20183 2018 19951 20183 2018
22 000 84 376 2 385 27 047 1 553 10.8% 32.1% 1.8%
25 000 95 882 3 225 31 994 3 624 12.9% 33.4% 3.8%
30 000 115 058 4 625 40 240 7 076 15.4% 35.0% 6.1%
40 000 153 411 8 225 56 732 13 979 20.6% 37.0% 9.1%
50 000 191 764 12 325 73 224 21 033 24.7% 38.2% 11.0%
100 000 383 528 33 765 155 682 75 241 33.8% 40.6% 19.6%
200 000 767 056 76 765 320 599 219 483 38.4% 41.8% 28.6%
300 000 1 150 584 119 765 485 516 376 730 39.9% 42.2% 32.7%
400 000 1 534 112 162 765 650 433 535 341 40.7% 42.4% 34.9%
500 000 1 917 640 205 765 815 350 707 928 41.2% 42.5% 36.9%
600 000 2 301 168 248 765 980 267 880 516 41.5% 42.6% 38.3%
700 000 2 684 696 291 765 1 145 184 1 053 103 41.7% 42.7% 39.2%
800 000 3 068 224 334 765 1 310 101 1 225 691 41.8% 42.7% 39.9%
900 000 3 451 752 377 765 1 475 018 1 398 279 42.0% 42.7% 40.5%
1 000 000 3 835 280 420 765 1 639 935 1 570 866 42.1% 42.8% 41.0%
1. Excludes the Transitional Levy.
2. 2018 based on 1995 taxable income adjusted by inflation.
3. This example assumes no fiscal drag relief over the period 1995 to 2018 (i.e. the tax rates are kept at 1995 rates).
Source
Sourcefor
forConsumer
ConsumerPrice
PriceIndex
Index (CPI)
(CPI)data:
data:Statistics
Statistics SA.
SA.
34
PERSONAL INCOME TAX
PROVISIONAL TAX PAYMENTS

Any person who derives income other than remuneration, an allowance or advance as described in
section 8(1) of the Income Tax Act 58 of 1962, is a provisional taxpayer. Provisional tax is not a separate
tax. It is a method of paying tax due to ensure the taxpayer does not have to pay large amounts on
assessment, as the tax liability is spread over the relevant year of assessment. It requires provisional
taxpayers to pay at least two amounts in advance during the year of assessment. The amounts are
based on estimated taxable income after deducting employees’ tax. A third payment is optional after
the end of the tax year, but before the issuing of the assessment. Final liability, however, is determined
on assessment. The employees’ tax and provisional tax payments already made reduces the
for normal tax liability for the applicable year on assessment.
In 2018/19, provisional tax payments by individuals contributed 7.1% to net PIT collections
(Table A1.4.2 in Chapter 1 of this Publication). The 80% rule, as set out in the Fourth Schedule to the
Income Tax Act, requires taxpayers with taxable income of more than R1 million to settle at least 80%
of their tax liability by the time they make their second provisional tax payment.
The impact of this rule on provisional tax payment trends is shown in Table 2.3. Whilst it is clear from
this table that taxpayers adhere to the abovementioned rules, SARS follows processes to make sure
that it is maintained.
Table 2.3: Provisional tax payments1 by provisional period, 2015 – 2018
Period 1st Percentage 2nd Percentage 3rd Percentage Total
Tax year Provisional change Provisional change Provisional change
period period period
(R m illion) (R m illion) (R m illion)
2014 5 977 10 507 1 102 17 586
2015 6 658 11.4% 13 179 25.4% 1 307 18.5% 21 144
2016 7 522 13.0% 16 250 23.3% 1 467 12.3% 25 239
2017 8 385 11.5% 17 216 5.9% 1 390 -5.2% 26 991
2018 9 283 10.7% 17 909 4.0% 1 276 -8.3% 28 467
Percentage of total
2015 31.5% 62.3% 6.2% 100.0%
2016 29.8% 64.4% 5.8% 100.0%
2017 31.1% 63.8% 5.2% 100.0%
2018 32.6% 62.9% 4.5% 100.0%
1. Provisional tax payments above include only payments from individuals.
TAX RETURNS AND INDIVIDUAL TAXPAYERS’ DATA

Tax register
During 2010 SARS changed its registration policy and stipulated that everyone formally employed,
regardless of their tax liability, must be registered for PIT. If employees are not registered, it is the
duty of their employer to register them with SARS. As a result, the tax register grew from 5.9 million
at 31 March 2010 (not reflected in the table below) to 21.1 million as at 31 March 2018 (Table 2.4).
Not all of the registered taxpayers are paying tax, e.g. those below the income tax threshold.

PERSONAL INCOME TAX
Table 2.4: Number of individuals, 2015 - 2018

Date Registered 1 Percentage Tax year Expected to Assessed Percentage
grow th in subm it assessed
register returns 2
31-Mar-15 18 185 538 8.4% 2015 6 645 474 5 890 455 88.6%
31-Mar-16 19 075 270 4.9% 2016 6 480 633 5 691 450 87.8%
31-Mar-17 19 980 110 4.7% 2017 6 399 319 5 491 258 85.8%
31-Mar-18 21 104 375 5.6% 2018 6 562 568 4 917 029 74.9%
1. Number of individuals registered at 31 March of each year (active cases excluding cases where status is in suspense,
dormant, estate, insolvent, inactive or address unknown). The register for the year ending March 2018 differs from the
register in the 2018/19 Annual Report as a result of a different reporting date used in the Annual Report (31 January 2018).
2. The number of taxpayers who are expected to submit a return for a specific tax year. Cases can be on the register and
active for other years but not active for a specific tax year.
Expected submissions and assessed individual taxpayers
The proportion of returns that have been received by SARS is more accurately measured against the
number of returns expected to be submitted than against the number of individuals on the register.
Some individuals are not required to submit a return because their earnings are below the income tax
threshold or they are unemployed or they are below the the compulary submission threshold.
In February 2014 the International Monetary Fund (IMF) launched the Tax Administration Diagnostic
Asssessment Tool (TADAT) that defines the filing rate for CIT and PIT as the extent to which returns
expected from registered taxpayers are filed. A similar interpretation has been adopted in this
Publication. There are many individual taxpayers currently submitting returns who are below the
compulsory submission threshold. These taxpayers are therefore not liable to submit a return but still
elect to submit a return, possibly to recover tax deducted as they may qualify for refunds that the
employer was not aware of.
The submission taxable income threshold was R250 000 for the 2013 tax year and was increased to
R350 000 from the 2015 tax year. This change in the submission threshold may have impacted on the
accuracy of the expected submissions for 2014, 2015 and 2016. As a result of these changes, only the
tax year 2018 was calculated while the other years remained unchanged from the previous
publication.
Expected submission counts for each tax year which include all taxpayers who have been assessed for
a tax year as well as taxpayers with an “active” status who were assessed in any of the two previous
years. The number of individuals expected to submit income tax returns was 6.6 million in the 2015
tax year. This decreased to 6.5 million in 2016, due to the increase in the threshold for submission of
returns mentioned earlier. Based on data available at the end of August 2019, 88.6% of expected
return submissions for 2015 had been assessed while 87.8% had been assessed for 2016, 85.8% for
2017 and 74.9% for 2018. In later years, the level of assessment for any given tax year increases as
more outstanding returns are submitted and processed.
The statistics in the remainder of this chapter are based on assessments issued by SARS.
36
PERSONAL INCOME TAX
TAXABLE INCOME AND TAX ASSESSED

Table 2.5 shows a summary of the number of individual taxpayers assessed, as well as their taxable
income and the tax assessed.
Table 2.5: Summary of assessed individual taxpayers, taxable income and tax assessed, 2015 - 2018
Tax year Num ber of Taxable Average Tax Average tax Tax assessed
taxpayers incom e taxable incom e assessed assessed as % of taxable
assessed (R m illion) (R) (R m illion) (R) incom e
2015 5 890 455 1 562 452 265 251 312 675 53 082 20.0%
2016 5 691 450 1 624 878 285 495 332 885 58 489 20.5%
2017 5 491 258 1 680 124 305 963 348 559 63 475 20.7%
2018 4 917 029 1 656 464 336 883 356 198 72 442 21.5%
Tax assessed as a percentage of taxable income increased from 20.0% in 2015 to 21.5% in 2018.
The rate increased from 20.0% in the 2015 tax year to 20.5% and 20.7% in the 2016 and 2017 tax years
respectively. The increase from the 2016 tax year onwards is a result of partial fiscal drag relief to
individuals as well as the increase of the top marginal tax rate from 40% to 41% for the 2016 tax year.
The effective income tax rate increased to 21.5% in 2018 mainly as a result of the increase of the top
marginal tax rate from 41% to 45%.
Average taxable income increased by around 7.6% in 2016 year compared to the 7.2% increase in
2017 which is reflective of a slowdown in the economy, lower wage settlements, containment of
bonus payments, job shedding and increasing unemployment, as well as lower inflation. Average
taxable income increased by 10.1% in 2018.
Personal income tax concentration curves
Concentration curves are graphical representations of data that measure the degree of inequality and
are also able to measure differences of inequality over time. The key two variables in the
concentration curves below are the share of taxable income against the cumulative share for personal
income taxpayers.
The concentration curves for taxable income for the tax periods 2015 and 2018 based on assessed
taxpayers, depicts an improvement in the distribution of taxable income, see graph 1. Tax policy
measures over this period to broaden the taxable income base and increase the progressivity of the
personal income tax system include the changes in the deduction of medical expenses to tax credits,
retirement reform from the 2017 tax year, the increase in the effective capital gains tax rates, changes
to company car fringe benefits on vehicles, as well as the partial adjustment for fiscal drag in a number
of years since the 2014 tax year.
37
PERSONAL INCOME TAX
Graph 1: Cumulative share of taxable income
2015 2018 Equal share

Cumulative share of taxable income
100%
80%
60%
40%
20%
0%
0% 20% 40% 60% 80% 100%
-20%
Cumulative share for taxpayers
The cumulative share of tax liability against the cumulative share of personal income taxpayers is more
unequal than the cumulative share of taxable income and mirrors the progressive nature of the
personal income tax whereby taxpayers at higher taxable income levels are taxed at higher tax rates.
Graph 2: Cumulative share of tax liability
2015 2018 Equal share
120%
Cumulative share of tax liability
100%
80%
60%
40%
20%
0%
0% 20% 40% 60% 80% 100%
Cumulative share for taxpayers
38
PERSONAL INCOME TAX
Distribution of tax liability across taxable income and income groups
Table 2.6 presents the distribution of assessed individual taxpayers, taxable income and tax assessed
across major taxable income groups. The table shows that for 2018, 58.1% of the assessed individual
taxpayers had a taxable income below R350 000, i.e. most of the taxpayers fell below the return
submission threshold. These taxpayers earned 34.8% of the total taxable income and contributed
16.8% of the tax assessed. A further 14.6% of the taxpayers earned between R350 001 to R500 000 in
2018 and were liable for 15.6% of the tax assessed.
Although taxpayers’ contributions to the fiscus continue to reflect the income inequalities in the South
African society, cohort structures based on tax administration data confirm that upward social-
economic mobility is taking place.
The number of taxpayers assessed in the brackets higher than R350 000 continues to grow. This is
mainly due to above inflation adjustments to salaries as well as greater compliance. The R350 001 to
R500 000 income tax bracket increased by 169 700 taxpayers (31.0%) between the 2015 and 2018 tax
years while the upper bracket grew by 184 796 taxpayers (29.3%) during this period.
From the 2017 to the 2018 tax year, average taxable income for taxpayers within the income tax
bracket of R70 001 to R350 000 increased by 3.6% while the group between R350 001 to R500 000
remained almost constant. Average taxable income for taxpayers in the group with taxable income
higher than R500 000 contracted by 2.9%.
Table 2.6: Distribution of assessed individual taxpayers over major taxable income groups, 2015 - 2018
Percentage Taxable income group 2015 2016 2017 2018
Number of taxpayers <= 0 4.1% 3.6% 3.1% 2.6%
1 – 70 000 12.6% 11.0% 9.7% 8.1%
70 001 – 350 000 63.2% 62.1% 61.1% 58.1%
350 001 – 500 000 9.3% 10.8% 12.2% 14.6%
500 000 + 10.7% 12.4% 13.8% 16.6%
Total 100.0% 100.0% 100.0% 100.0%
Taxable income <= 0 -1.5% -1.3% -1.2% -1.0%
1 – 70 000 1.8% 1.4% 1.2% 0.9%
70 001 – 350 000 44.3% 41.7% 39.0% 34.8%
350 001 – 500 000 14.5% 15.7% 16.5% 17.9%
500 000 + 40.9% 42.6% 44.5% 47.3%
Total 100.0% 100.0% 100.0% 100.0%
Tax assessed <= 0 0.0% 0.0% 0.0% 0.0%
1 – 70 000 0.0% 0.0% 0.0% 0.0%
70 001 – 350 000 23.1% 21.3% 19.3% 16.8%
350 001 – 500 000 14.1% 14.9% 15.0% 15.6%
500 000 + 62.8% 63.9% 65.7% 67.6%
Total 100.0% 100.0% 100.0% 100.0%
Figure 2.2 shows the percentage distribution of assessed individual taxpayers, their taxable income
and the tax assessed according to taxable income group for 2018. Greater detail is provided in
Table A2.1.1.
39
PERSONAL INCOME TAX
Figure 2.2: Distribution of assessed individual taxpayers by taxable income group, 2018
Assessed losses for individuals do not only reflect the loss for that tax year, but include accumulated
assessed losses brought forward from previous tax years. If an individual generated a taxable profit
for the current year, it is possible that the individual could still have an assessed loss brought forward
from previous years.
Table A2.1.2 shows “income” included in the final taxable income calculation as recorded on
assessments. Note that interest exemptions and Capital Gains Tax (CGT) exclusions have not been
taken into account. The income shown in the table is, therefore, based on taxable income plus
deductions. However, the income shown is not an indication of the gross income of taxpayers as
exempt amounts are not included.
Deductions granted as a percentage of income decreased from 6.0% in 2015 to 5.8% in 2016 mainly
due to the manner in which employer medical scheme contributions on behalf of employees and
medical deductions were accounted for by employers for income tax purposes. From the 2016 tax
year, no medical expenses deductions appear on assessments as the additional medical expenses tax
credit is treated as a rebate against tax payable and not as a deduction in determining taxable income.
Deductions granted as a percentage of income increased in 2017 to 13.6% and to 13.7% in 2018 as a
result of the introduction of legislative amendments to give effect to retirement reforms allowing
higher tax deductions for retirement contributions.
Table 2.7 shows the distribution of income, and the granting of deductions, in income groups (rather
than taxable income groups). The largest portion of the R227.2 billion allowed as deductions in 2018
was granted to taxpayers in the R500 000 + income bracket. Of their income, 12.4% was granted as a
deduction.
40
PERSONAL INCOME TAX
Table 2.7: Assessed individual taxpayers by income group, deductions granted and taxable income, 2018
Tax year 2018
Income group Number of Income before Deductions allowed Taxable income
taxpayers deductions (R million) (R million)
(R million)
<= 0 126 598 -16 180 18 -16 198

1 – 70 000 374 191 13 888 524 13 364
70 001 – 350 000 2 513 408 514 270 52 603 461 666
350 001 – 500 000 831 331 346 709 46 957 299 753
500 000 + 1 071 501 1 024 974 127 095 897 879
Total 4 917 029 1 883 660 227 197 1 656 464
Income group Average income per Average deduction Average taxable Percentage of income
assessed taxpayer allowed income per assessed granted as a deduction
(Rand) (Rand) taxpayer
(Rand)
<= 0 -127 810 140 -127 950 0.1%

1 – 70 000 37 114 1 400 35 714 3.8%
70 001 – 350 000 204 610 20 929 183 681 10.2%
350 001 – 500 000 417 053 56 484 360 570 13.5%
500 000 + 956 578 118 614 837 964 12.4%
Total 383 089 46 206 336 883 12.1%
Tracking of taxable income and tax liability of a cohort across 10 consecutive years,
2008 - 2017
To track changes in the taxable income of taxpayers over a 10-year tax period, an analysis was
conducted of the taxable income and assessed tax of all taxpayers who have been assessed every year
since 2008. There were 4 773 164 taxpayers assessed in 2008. Of these, 2 823 893 taxpayers (59.7%)
had been assessed for each of the subsequent nine years (2009 to 2017).
The retention rate across the 10-year period was 56.4% mainly due to the following reasons:
 The submission threshold introduced in 2008 was at R120 000, and remained at this level until
the 2013 tax year when it was increased to R250 000. In the 2015 tax year it was increased again
to R350 000. These submission thresholds allowed taxpayers to elect whether or not to submit a
return for assessment if they met specific criteria.
 Some taxpayers assessed in 2008 may not have submitted returns for tax years 2009 and after
for one or several reasons:
o Death of taxpayer;
o Emigration of taxpayer;
o Leaving the formal active workforce due to retrenchment, resignation, retirement;
o Insolvency of taxpayer; or
o Failure to submit returns.
In 2008 of the 2 823 893 taxpayers, 1 334 906 taxpayers (47.3% of those assessed) had taxable income
below R120 000. In 2017 the total number of assessed taxpayers has decreased significantly to
447 335 (15.8% of those assessed), partly as a result of the increases in the submission thresholds.
41
PERSONAL INCOME TAX
The number of taxpayers in the group higher than R350 000 increased from 298 343 in 2008 to
1 334 903 in 2017.
Table 2.8 shows the increase in taxable income and tax assessed, for the taxpayers assessed
throughout the 10-year tax period. Further detailed data on the 10-year cohort can be found in tables
A2.8.1 to A2.9.1
Table 2.8: Distribution of taxable income and tax liability across 10 consecutive years, 2008 - 2017
Tax year 2008 2017 Increase
Income group Number of Taxable Tax Effective Number of Taxable Tax Effective Number of Taxable Tax
taxpayers income assessed tax rate taxpayers income assessed tax rate taxpayers income assessed
(R million) (R million) (R million) (R million) (R million) (R million)
A: < 0 44 436 -10 988 6 -0.1% 29 040 -18 429 5 0.0% -15 396 -7 441 -1
B: = 0 92 070 – 3 0.0% 65 107 – 6 0.0% -26 963 – 3
C: 1 – 20 000 78 835 813 0 0.0% 48 261 428 3 0.7% -30 574 -384 3
D: 20 001 – 30 000 49 207 1 244 0 0.0% 20 212 506 2 0.3% -28 995 -738 1
E: 30 001 – 40 000 75 379 2 678 1 0.0% 21 279 747 4 0.5% -54 100 -1 931 3
F: 40 001 – 50 000 101 469 4 558 41 0.9% 22 194 1 002 3 0.3% -79 275 -3 556 -38
G: 50 001 – 60 000 104 320 5 754 214 3.7% 25 286 1 398 4 0.3% -79 034 -4 356 -210
H: 60 001 – 70 000 112 926 7 347 415 5.6% 28 463 1 858 5 0.3% -84 463 -5 490 -410
I: 70 001 – 80 000 116 223 8 719 636 7.3% 39 975 2 994 8 0.3% -76 248 -5 725 -628
J: 80 001 – 90 000 126 560 10 775 929 8.6% 33 004 2 810 32 1.2% -93 556 -7 965 -897
K: 90 000 – 100 000 133 675 12 701 1 224 9.6% 35 402 3 369 64 1.9% -98 273 -9 332 -1 160
L: 100 001 – 110 000 141 277 14 860 1 557 10.5% 37 141 3 903 100 2.6% -104 136 -10 957 -1 457
M: 110 001 – 120 000 158 526 18 227 2 064 11.3% 41 971 4 836 152 3.1% -116 555 -13 391 -1 912
N: 120 001 – 130 000 130 319 16 273 2 012 12.4% 41 744 5 220 196 3.8% -88 575 -11 053 -1 816
O: 130 001 – 140 000 126 481 17 080 2 275 13.3% 43 727 5 905 254 4.3% -82 754 -11 175 -2 020
P: 140 001 – 150 000 119 247 17 275 2 438 14.1% 45 194 6 557 320 4.9% -74 053 -10 718 -2 118
Q: 150 001 – 200 000 377 208 64 846 10 291 15.9% 242 445 42 553 2 768 6.5% -134 763 -22 293 -7 523
R: 200 001 – 250 000 210 105 46 883 8 802 18.8% 257 132 57 956 5 659 9.8% 47 027 11 072 -3 143
S: 250 001 – 350 000 227 287 66 768 14 726 22.1% 540 628 161 940 22 376 13.8% 313 341 95 173 7 651
T: 350 001 – 500 000 148 028 61 228 15 929 26.0% 502 584 208 332 38 041 18.3% 354 556 147 104 22 111
U: 500 001 – 750 000 83 852 50 327 14 983 29.8% 353 505 214 333 49 509 23.1% 269 653 164 006 34 526
V: 750 001 – 1 000 000 28 823 24 697 7 999 32.4% 153 041 131 340 35 113 26.7% 124 218 106 643 27 114
W: 1 000 001 – 2 000 000 27 325 36 491 12 653 34.7% 149 395 199 079 60 247 30.3% 122 070 162 588 47 594
X: 2 000 001 – 5 000 000 8 436 24 307 9 103 37.5% 39 524 112 431 39 396 35.0% 31 088 88 124 30 293
Y: 5 000 001 + 1 879 20 102 7 904 39.3% 7 639 77 661 30 071 38.7% 5 760 57 559 22 167
Total 2 823 893 522 966 116 205 22.2% 2 823 893 1 228 728 284 340 23.1% – 705 762 168 135
<= 0 136 506 -10 988 9 -0.1% 94 147 -18 429 12 -0.1% -42 359 -7 441 3
1 – 70 000 522 136 22 395 671 3.0% 165 695 5 939 20 0.3% -356 441 -16 456 -651
70 001 – 350 000 1 866 908 294 406 46 954 15.9% 1 358 363 298 042 31 932 10.7% -508 545 3 635 -15 022
350 001 – 500 000 148 028 61 228 15 929 26.0% 502 584 208 332 38 041 18.3% 354 556 147 104 22 111
500 000 + 150 315 155 924 52 642 33.8% 703 104 734 844 214 336 29.2% 552 789 578 920 161 694
Total 2 823 893 522 966 116 205 22.2% 2 823 893 1 228 728 284 340 23.1% – 705 762 168 135
Over this period, the average taxable income of all assessed taxpayers increased by a CAGR of 10.3%.
Changes to tax legislation contributed to the growth in assessed tax. These changes included the tax
changes to medical expense and pension deductions, fringe benefits and travel expenses.
The average taxable income for the 2 823 893 taxpayers increased at a rate of 10.0% during the
10-year period. This indicates that these taxpayers recorded slightly lower increases in taxable income
than the average of all individuals assessed (the latter includes new entrants).
42
PERSONAL INCOME TAX
Figure 2.3 shows how the 2.8 million taxpayers’ taxable income shifted across the tax brackets due
changes in taxable income and income brackets.
Figure 2.3: Proportion of the 2.8 million taxpayers by marginal tax rates, 2008 - 2017
100%
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
18% margin 25 - 26% margin 30 - 31% margin 35 - 36% margin 38 - 39% margin 40 - 41% margin
Personal income tax concentration curves
Panel data, also known as longitudinal data or cross-sectional time series data in some special cases,
is data that is derived from a (usually small) number of observations over time on a (usually large)
number of cross-sectional units like individuals, households, firms, or governments.
Panel tax data whereby the distribution of these taxpayers and the annual changes in taxable income
of those taxpayers are compared for the period 2008 to 2017 is depicted in the graph below. These
taxpayers earned taxable income for each year under review and were assessed for the said period.
The distribution of taxable income for these taxpayers has become more equal over this time period.
The more equal distribution may be attributed to the changes in tax policy measures and the average
increases in remuneration for the respective income groups. Graph 3 below shows cumulative share
of taxable income.

PERSONAL INCOME TAX
Graph 3: Panel data cumulative share of taxable income
Table 2.9 shows assessed individual taxpayers, taxable income and effective tax rates, according to
the age brackets for the 2008 tax assessments.
Table 2.9: Assessed individual taxpayers: taxable income, tax assessed and effective tax rate by age
group, 2008 and 2017
Tax year 2008 2017 Increase
Age group (years) Number of Taxable Tax Effective Number of Taxable Tax Effective Taxable Tax
taxpayers income assessed tax rate taxpayers income assessed tax rate income assessed
(R million) (R million) (R million) (R million) (R million) (R million)
0-5 1 914 161 27 16.9% 2 1 0 29.1% -160 -27

6 - 10 3 460 262 41 15.6% 263 44 8 17.5% -219 -33
11 - 15 4 848 360 60 16.6% 2 197 327 57 17.4% -33 -3
16 - 20 16 427 720 88 12.1% 3 747 605 112 18.5% -115 24
21 - 25 159 527 12 474 1 470 11.8% 5 280 1 053 206 19.6% -11 421 -1 264
26 - 30 341 388 44 849 7 424 16.6% 27 092 7 653 1 397 18.3% -37 196 -6 027
31 - 35 414 052 70 941 14 218 20.0% 210 644 83 419 18 070 21.7% 12 478 3 852
36 - 40 445 325 87 361 19 297 22.1% 355 260 159 486 37 117 23.3% 72 125 17 820
41 - 45 402 814 83 055 18 944 22.8% 429 163 205 593 49 898 24.3% 122 538 30 954
46 - 50 359 239 78 721 18 770 23.8% 435 781 210 834 51 719 24.5% 132 113 32 949
51 - 55 262 902 59 733 14 837 24.8% 398 896 187 978 45 576 24.2% 128 245 30 739
56 - 60 168 261 40 781 10 705 26.2% 341 736 162 745 38 116 23.4% 121 964 27 412
61 - 65 108 462 23 775 6 251 26.3% 243 647 104 631 23 485 22.4% 80 855 17 233
66 - 70 66 473 10 708 2 373 22.2% 153 055 49 681 9 338 18.8% 38 974 6 965
71 - 75 38 313 5 219 1 032 19.8% 97 572 25 117 4 553 18.1% 19 898 3 521
75 + 30 488 3 847 669 17.4% 119 558 29 562 4 688 15.9% 25 715 4 020
Total 2 823 893 522 966 116 205 22.2% 2 823 893 1 228 728 284 340 23.1% 705 762 168 135
0 - 55 2 411 896 438 636 95 175 21.7% 1 868 325 856 992 204 160 23.8% 418 356 108 985
56 + 411 997 84 330 21 029 24.9% 955 568 371 737 80 180 21.6% 287 406 59 150
Total 2 823 893 522 966 116 205 22.2% 2 823 893 1 228 728 284 340 23.1% 705 762 168 135
44
PERSONAL INCOME TAX
The national average tax assessed per individual increased from R36 264 per individual in 2008 to
R63 475 in 2017, an increase of 75.0%. The 2.8 million taxpayers, however, increased their average
tax assessed per taxpayer from R41 151 in 2008 to R100 691 in 2017, an increase of 144.7%.
The average taxable income of assessed taxpayers younger than 56 years in 2017 (1.9 million),
increased by a CAGR of 7.7%. It, however, increased by 17.9% for taxpayers 56 and older. Changes in
growth rates in the different age groups can be attributed to:
 Taxpayers retired or retrenched during this period can have elevated taxable income for a
specific year as a result of lump sum payments. However, afterwards these taxpayers can
experience a significant reduction in taxable income as salaries, their main source of income,
were replaced with pension and investment income.
 Emigrating taxpayers declaring Capital Gains Tax resulting in high taxable income for a
particular year.
 Taxpayers with business income can have diverse sources of taxable income resulting from
economic activities.
 Annual increases in pension income usually only compensate for inflation and are often lower
than increases received by people earning salaries with annual notch increases and bonus
payments;
 Taxpayers 65 and older could deduct larger amounts for medical costs against taxable income.
Distribution by province based on office of registration

The distribution of taxpayers, taxable income and tax assessed by province in 2018, determined
according to the location of the SARS office at which the taxpayer is registered, reveals almost
unchanged proportions between provinces compared to the previous year (Figure 2.4 and
Table A2.1.3).
45
PERSONAL INCOME TAX
Figure 2.4: Assessed individual taxpayers and tax assessed by province (based on office of registration),
Chapter 2: PIT
2018
Fig 2.4
232 136 207 006 218 943 290 631 748 740
4.7% 4.2% 4.5% 5.9% 15.2%
R 13.2bn R 11.8bn R 11.5bn R 18.7 bn R 47.1bn
3.7% 3.3% 3.2% 5.2% 13.2%
Limpopo NWest Free State Mpumalanga KZN
1 976 674
764 004 390 010 88 885
15.5% 7.9% 1.8% 40.2%
R 54.5bn R 20.2bn R 4.6bn R 174.6bn
15.3% 5.7% 1.3% 49.0%
WCape ECape NCape Gauteng
Distribution by province based on taxpayer residential information as submitted on income

tax returns
The distribution of taxpayers, taxable income and tax assessed by province and municipality, is
determined using the residential address declared by taxpayers on their returns. The “unknown”
province contained in the table indicates taxpayers who provided insufficient information to
determine the province in which they reside. A study of taxpayers according to their place of residence
provides a more accurate indication of the geographic distribution of taxpayers, as well as their taxable
income and assessed tax, than an analysis that uses their office of registration. It also enables the
distribution of taxpayers to be examined according to the municipality in which they reside.
46
PERSONAL INCOME TAX
Table 2.10: Assessed individual taxpayers by province, 2017 - 2018 (based on taxpayers' residence)
Tax year 2017 2018
Number of Taxable Tax Average Number of Taxable Tax Average
taxpayers Income assessed taxable taxpayers Income assessed taxable
(R million) (R million) income (R million) (R million) income
(R) (R)
Province 1
Eastern Cape 456 227 116 698 20 244 255 789 416 681 117 277 21 097 281 455
Free State 275 960 64 009 11 404 231 950 242 296 64 040 11 738 264 305
Gauteng 1 946 649 709 262 162 717 364 350 1 763 490 699 695 165 870 396 767
KwaZulu-Natal 766 353 211 939 39 524 276 555 692 196 209 377 40 642 302 482
Limpopo 286 904 76 721 13 370 267 410 257 020 76 742 13 960 298 584
Mpumalanga 318 683 88 606 17 109 278 038 282 232 88 147 17 867 312 321
North West 269 323 67 151 12 198 249 333 224 408 64 026 12 341 285 311
Northern Cape 115 907 29 225 5 175 252 142 101 615 29 517 5 608 290 479
Western Cape 869 881 272 173 58 135 312 885 784 520 267 903 59 196 341 487
Unknown province 185 371 44 340 8 683 239 196 152 571 39 740 7 879 260 469
Total 5 491 258 1 680 124 348 559 305 963 4 917 029 1 656 464 356 198 336 883
Percentage of total
Eastern Cape 8.3% 6.9% 5.8% 8.5% 7.1% 5.9%
Free State 5.0% 3.8% 3.3% 4.9% 3.9% 3.3%
Gauteng 35.4% 42.2% 46.7% 35.9% 42.2% 46.6%
KwaZulu-Natal 14.0% 12.6% 11.3% 14.1% 12.6% 11.4%
Limpopo 5.2% 4.6% 3.8% 5.2% 4.6% 3.9%
Mpumalanga 5.8% 5.3% 4.9% 5.7% 5.3% 5.0%
North West 4.9% 4.0% 3.5% 4.6% 3.9% 3.5%
Northern Cape 2.1% 1.7% 1.5% 2.1% 1.8% 1.6%
Western Cape 15.8% 16.2% 16.7% 16.0% 16.2% 16.6%
Unknown province 3.4% 2.6% 2.5% 3.1% 2.4% 2.2%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
1. Based on the province where the taxpayer resides.
Table 2.10 and Figure 2.5 shows that most assessed taxpayers are based in Gauteng and they have
the highest average taxable income at R396 767 followed by Western Cape at R341 487, Mpumalanga
at R312 321, KwaZulu-Natal at R302 482, Limpopo at R298 584 and Northern Cape at R290 479. The
North West and Eastern Cape Province have the next lowest average taxable income at R285 311 and
R281 455 respectively. The Free State has the lowest average taxable income at R264 305.
47
PERSONAL INCOME TAX
Figure 2.5: Average taxable income per assessed taxpayer by province (based on residential address),
2018
Limpopo
R299k
Gauteng Mpumalanga
North West R397k R312k
R285k
Free State Kwazulu-Natal

R264k R302k
Northern Cape
R290k
Eastern Cape 2018 Average Taxable Income | PIT

R281k R350 000 to R397 000 (1)
R300 000 to R350 000 (3)
Western Cape
R290 000 to R300 000 (2)
R341k
R280 000 to R290 000 (2)
R264 000 to R280 000 (1)
48
PERSONAL INCOME TAX
Figure 2.6 and Table 2.11 show the distribution of average taxable income by municipality for the
Mpumalanga province. Tables and maps for all provinces can be found in Tables A2.10.1 to A2.10.9.
Statistics on assessed tax are available for 213 local and metropolitan municipalities, using
demarcation borders as available in June 2017.
Chapter 2: PIT
Figure 2.6: Average taxable income for Mpumalanga province, 2018 Fig 2.6
MP325
Bushbuckridge
MP316 MP321
Dr JS Moroka Thaba Chweu
MP315
Thembisile MP326
City of
MP324
MP314 Mbombela
MP313 Nkomazi
Emakhazeni
Steve Tshwete
MP312 MP301
MP311 Emalahleni Chief Albert Luthuli
Victor Khanye
MP307 MP302
Govan Mbeki Msukalgwa
2018 Average Taxable Income | PIT
MP306
- Mpumalanga Municipalities
Dipaleseng
MP305 R350 000 to R469 000 (2)
Lekwa MP303
Mkhondo R250 000 to R350 000 (12)
MP304 R200 000 to R250 000 (3)
Dr Pixley Ka Isaka Seme
R150 000 to R200 000 (0)
R100 000 to R150 000 (0)
49
PERSONAL INCOME TAX
Table 2.11: Assessed individual taxpayers by municipality for Mpumalanga province, 2017 - 2018
Tax year 2017 2018
Municipality Num ber of Taxable Tax Average Num ber of Taxable Tax Average
taxpayers incom e assessed taxable taxpayers incom e assessed taxable
(R m illion) (R m illion) incom e (R m illion) (R m illion) incom e
(R) (R)
Albert Luthuli Local Municipality MP301 5 223 1 177 183 225 349 4 539 1 180 198 233 891
Bushbuckridge Local Municipality MP325 17 451 4 237 643 242 794 15 612 4 228 688 246 992
Dipaleseng Local Municipality MP306 3 833 634 100 165 406 3 162 682 128 175 983
Dr JS Moroka Local Municipality MP316 7 059 1 583 226 224 253 6 250 1 600 243 229 762
Emakhazeni Local Municipality MP314 2 885 653 116 226 343 2 549 647 119 242 388
Emalahleni Local Municipality MP312 60 900 19 019 3 888 312 299 53 691 19 150 4 117 323 408
Govan Mbeki Local Municipality MP307 55 690 16 224 3 405 291 327 49 267 16 017 3 496 302 400
Lekw a Local Municipality MP305 13 280 3 184 642 239 759 11 814 3 293 685 244 248
Mbombela/Umjindi Local Municipality
MP326 57 604 16 062 2 961 278 835 51 724 15 852 3 054 294 621
Mkhondo Local Municipality MP303 6 799 1 874 327 275 629 6 020 1 724 315 265 802
Msukaligw a Local Municipality MP302 14 327 3 568 658 249 040 12 757 3 575 694 255 495
Nkomazi Local Municipality MP324 11 346 2 778 456 244 844 10 125 2 801 495 253 782
Pixley Ka Seme Local Municipality MP304 5 138 1 000 192 194 628 4 390 962 197 197 076
Steve Tshw ete Local Municipality MP313 32 058 9 873 2 045 307 973 28 114 9 773 2 129 320 867
Thaba Chw eu Local Municipality MP321 9 130 3 063 683 335 487 8 173 3 010 696 353 508
Thembisile Local Municipality MP315 8 856 1 870 253 211 156 7 720 1 866 274 218 392
Victor Khanye Local Municipality MP311 7 104 1 807 331 254 364 6 325 1 787 339 267 360
Total 318 683 88 606 17 109 278 038 282 232 88 147 17 867 312 321
Percentage of total
Albert Luthuli Local Municipality MP301 1.6% 1.3% 1.1% 1.6% 1.3% 1.1%
Bushbuckridge Local Municipality MP325 5.5% 4.8% 3.8% 5.5% 4.8% 3.9%
Dipaleseng Local Municipality MP306 1.2% 0.7% 0.6% 1.1% 0.8% 0.7%
Dr JS Moroka Local Municipality MP316 2.2% 1.8% 1.3% 2.2% 1.8% 1.4%
Emakhazeni Local Municipality MP314 0.9% 0.7% 0.7% 0.9% 0.7% 0.7%
Emalahleni Local Municipality MP312 19.1% 21.5% 22.7% 19.0% 21.7% 23.0%
Govan Mbeki Local Municipality MP307 17.5% 18.3% 19.9% 17.5% 18.2% 19.6%
Lekw a Local Municipality MP305 4.2% 3.6% 3.8% 4.2% 3.7% 3.8%
MP326 18.1% 18.1% 17.3% 18.3% 18.0% 17.1%
Mkhondo Local Municipality MP303 2.1% 2.1% 1.9% 2.1% 2.0% 1.8%
Msukaligw a Local Municipality MP302 4.5% 4.0% 3.8% 4.5% 4.1% 3.9%
Nkomazi Local Municipality MP324 3.6% 3.1% 2.7% 3.6% 3.2% 2.8%
Pixley Ka Seme Local Municipality MP304 1.6% 1.1% 1.1% 1.6% 1.1% 1.1%
Steve Tshw ete Local Municipality MP313 10.1% 11.1% 12.0% 10.0% 11.1% 11.9%
Thaba Chw eu Local Municipality MP321 2.9% 3.5% 4.0% 2.9% 3.4% 3.9%
Thembisile Local Municipality MP315 2.8% 2.1% 1.5% 2.7% 2.1% 1.5%
Victor Khanye Local Municipality MP311 2.2% 2.0% 1.9% 2.2% 2.0% 1.9%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

PERSONAL INCOME TAX
Distribution by age group
Figure 2.7 and Table A2.1.4 show a breakdown of assessed individual taxpayers by age group. The
proportion of taxpayers in the five age groups older than 35 grew in 2018, while the representation
of taxpayers
Chapter 2: PITin other age groups declined. This is likely due to the increase in the submission threshold. Fig 2.7
This would have resulted in fewer younger taxpayers, who usually earn less than older taxpayers,
submitting returns. More than 27.0% of assessed taxpayers are in the 35-44 age group. This group
earns nearly a third of the total taxable income and contributes nearly a third of the total tax assessed.
Figure 2.7: Percentage of assessed individual taxpayers by age group, 2015 – 2018
Age group
30%
25%
Percentage number of taxpayers
20%
15%
10%
5%
0%
Below 18 18 - 24 25 - 34 35 - 44 45 - 54 55 - 64 65 - 74 75 and
older
2015 2016 2017 2018
Distribution by gender
The percentage of female taxpayers has been steadily increasing. For 2018, as shown in Figure 2.8 and
Table A2.1.5, females accounted for 45.5% of assessed individual taxpayers, earned 39.2% of the
taxable income and contributed 33.7% of the tax assessed.
Females had an average taxable income of R290 672 in 2018 and were liable for tax of R53 620 at an
effective rate of 18.4%. This contrasts with males who had an average taxable income of R375 442
and were liable for tax of R88 147 at an effective rate of 23.5%. Females on average earned 22.6% less
than males, as measured by taxable income, and were liable for 39.2% less tax than males. A
percentage of 1.1% of total taxpayers couldn’t be identified and are included under the male gender
numbers.
51
PERSONAL INCOME TAX
Chapter 2: PIT Fig 2.8
Figure 2.8: Male and female assessed individual taxpayers by main taxable income group, 2018
Total 2 236 580 (45.5%) 2 680 449 (54.5%)
5 000 001 + 863 5 801
2 000 001 – 5 000 000 6 376 28 514

Taxable income (R)
1 000 001 – 2 000 000 37 769 110 568
750 001 – 1 000 000 53 677 122 293
500 001 – 750 000 165 491 284 916
350 001 – 500 000 323 155 394 002
120 001 – 350 000 1 179 044 1 151 077
60 001 – 120 000 263 497 333 331
1 – 60 000 153 226 176 001
<= 0 53 482 73 946
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
Female Male
Table A2.1.6 shows that the number of individuals with taxable income between zero and R350 000
was divided almost evenly between females and males. However, as taxable income increased the
proportion of females declined significantly. Only 30.5% of taxpayers with taxable income between
R750 000 and R1 million in 2018 were female. This proportion declines further to only 13.0% of those
with taxable income of more than R5 million. The proportion of females as a percentage of the total
number of taxpayers assessed increased from 43.4% in 2015 to 45.5% in 2018. This was mainly due to
more females than males becoming liable for submitting tax returns.
Distribution by source of income
Figure 2.9 and Table A2.2.1 show taxpayers’ sources of income. Nearly 4.8 million individual taxpayers
received income in 2018 from remuneration, pensions or annuities. More than 3.3 million of these
taxpayers also received annual payments in the form of bonuses or leave pay.
In 2018 almost 313 000 individual taxpayers earned local interest income that exceeded the
exemption limit applicable for interest. Interest from a South African source earned by any natural
person under 65 years of age, up to R23 800 per annum, and persons 65 years and older, up to R34 500
per annum, is exempt from taxation. The taxable portion of local interest increased from R15.0 billion
in 2015 to R25.9 billion in 2018. The number of taxpayers with taxable foreign interest increased from
166 585 in 2015 to 215 893 in 2018.
52
PERSONAL INCOME TAX
Figure 2.9: Assessed individual taxpayers' income by source of income, 2018
Income
(salaries, wages, remuneration)
76.0%
All other sources of income

3.8%
Pension Income Annual Payment

3.5% 9.4%
Local Interest Directors' Income

1.7% 3.0%
Commission
2.5%
Distribution by economic activity
Figure 2.10 and Table A2.3.1 show PAYE payments received, identified according to the Standard
Industrial Classification (SIC), rather than SARS sector codes. It should be noted that the source of
income codes used by SARS are not aligned with the SIC system used by Statistics South Africa.
The Financial intermediation, insurance, real-estate & business services sector employed the largest
number of assessed individual taxpayers in 2018/19 (44.4%) followed by the Community, social and
personal services sector (27.4%). Employers in the Financial intermediation, insurance, real- estate &
business services sector contributed almost half of the PAYE.
53
PERSONAL INCOME TAX
Figure 2.10: PAYE payments received by economic activity, 2018/19

Financial intermediation, insurance,
real-estate & business services
All other sectors R212.0bn, 44.4%
R17.7bn, 3.7%
Community, social
& personal services
Construction R131.1bn, 27.4%
R12.4bn, 2.6%
Transport, storage
& communication Wholesale & retail trade,
R17.4bn, 3.6% catering & accommodation
R31.0bn, 6.5%
Mining & quarrying Manufacturing

R22.7bn, 4.8% R33.2bn, 7.0%
EMPLOYMENT TAX INCENTIVE (ETI)

Government introduced the employment tax incentive on 1 January 2014 to contribute to reducing
youth unemployment. It reduces an employer’s cost of hiring young people through a cost-sharing
mechanism with government, while leaving the salary the employee receives unaffected. The
employer can claim the ETI and reduce the amount of Pay-As-You-Earn (PAYE) tax payable by the
amount of the total ETI calculated in respect of all qualifying employees.
Total claims for the Employment Tax Incentive amounted to R20.5 billion for the period
1 January 2014 to 31 March 2019.
54

PERSONAL INCOME TAX
Chapter
Figure Fig
2: PIT of ETI utilised and count of employers by year – January 2014 to March 2019
2.11: Amount 2.11
6,000 34 935 35,000

33 816 33 793
31 746
R5 020 28 934 30,000

5,000
R4 189
R4 103
25,000
4,000
R3 279
Amount in R’m
R3 582
20,000
Count
3,000
15,000
12 588
2,000
10,000
1,000
5,000
R312
0 0
Count
Amount R’m
Employers in sectors represented by the Wholesale & Retail SETA claimed the highest amount of ETI
followed by the Services SETA.
Table 2.12: ETI by SETA, January 2014 to March 2019
Fiscal year 2013/2014 2014/2015 2015/2016 2016/2017 2017/2018 2018/2019
Count of Count of Count of Count of Count of Count of
Am ou Am ou Am ou Am ou Am ou Am ou
unique unique unique unique unique unique
nt nt nt nt nt nt
em ployer em ployer em ployer em ployer em ployer em ployer
(R'm ) (R'm ) (R'm ) (R'm ) (R'm ) (R'm )
SETA s s s s s s
Agriculture 42 944 280 1 924 362 2 039 527 2 114 408 2 122 327 2 012
Banking 2 54 18 129 31 115 30 123 19 101 18 85
Chemical 1 158 14 409 19 424 21 448 19 441 22 373
Construction 13 831 132 2 053 156 2 118 176 2 188 118 2 048 107 1 633
Culture, Arts, Tourism, Hospitality & Sports 17 921 211 2 051 311 2 137 364 2 223 241 2 232 164 1 978
Education 4 354 39 821 47 774 51 816 28 765 55 653
Energy 0 30 4 75 8 83 9 92 8 92 4 76
Fibre Processing 7 468 79 1 057 123 1 143 139 1 166 121 1 073 92 898
Financial 4 459 52 1 016 65 1 028 67 1 040 67 998 62 856
Food & Beverage 6 320 94 746 131 883 152 956 124 973 91 923
Health & Welfare 3 378 53 1 025 66 1 040 105 1 068 66 1 044 64 873
Information systems, electronics 6 348 58 853 85 881 112 923 100 928 102 813
Insurance 4 108 15 263 17 239 26 232 30 231 70 209
Manufacturing 13 1 123 110 2 726 241 2 695 243 2 621 333 2 385 271 1 961
Mining 1 123 18 302 19 307 22 311 30 301 48 262
Safety & Security 27 308 123 634 157 636 206 618 140 577 102 502
Services 69 2 341 613 5 799 915 5 752 1 193 5 550 964 5 134 801 4 072
Transport 3 268 41 701 64 671 73 677 62 681 52 549
Wholesale & Retail 87 1 709 1 567 4 124 1 190 4 400 1 376 4 630 1 183 4 537 731 3 923
Other 5 1 343 59 5 038 94 6 451 128 7 139 126 7 130 97 6 283
Total 312 12 588 3 582 31 746 4 103 33 816 5 020 34 935 4 189 33 793 3 279 28 934
The data in these summaries are based on monthly employer declarations received (EMP201).

PERSONAL INCOME TAX
ASSESSED INDIVIDUAL TAXPAYERS WITH BUSINESS INCOME

Table A2.4.1 shows a breakdown of the economic sectors in which assessed individual taxpayers with
business income participated in. Assessed individual taxpayers with business income comprised 4.1%
of the total number of assessed individual taxpayers in 2018 compared to 5.7% in 2015, 4.6% in 2016
and 4.4% in 2017. It is however expected that the number of cases for the 2018 tax year is to increase
once assessments are finalised; not all cases have been finalised on the date when data was extracted
for this publication.
The Financing, insurance, real-estate & business services sector contributed 43.8% tototal taxable
income of assessed individual taxpayers with business income. This sector accounts for 36.0% of the
total number of assessed individual taxpayers with business income, followed by Agencies and services
(5.7%), Agriculture, forestry and fishing (5.6%) and Medical, dental and other health and veterinary
services (5.5%), sectors.
ASSESSED INDIVIDUAL TAXPAYERS’ ALLOWANCES, FRINGE BENEFITS AND

DEDUCTIONS
Assessed individual taxpayers’ allowances
Travel allowances continue to be the largest allowance for individuals. This allowance has steadily
increased in relative terms from 22.3% in 2015 to 24.9% in 2018 (Figure 2.12).
Figure 2.12: Assessed individual taxpayers' allowances, 2018
2017 2018
All other allowances Travel allowance Share options Reimbursive travel allowance -
exercised taxable
Table A2.5.1 shows the consolidation for 2015 to 2018 tax years to enable a comparison. The most
significant allowances are shown according to taxable income group in Tables A2.5.2 to A2.5.4.
56

PERSONAL INCOME TAX
Assessed individual taxpayers’ fringe benefits
Table A2.6.1 provides a summary of assessed individual taxpayers’ fringe benefits. These benefits
increased from R65.6 billion in 2015 to R71.3 billion in 2016, R183.6 billion in 2017 and to
R183.8 billion in 2018. The high growths in the 2017 and 2018 tax years are in respect of pension,
provident and retirement annuity fund contributions by employers resulting from retirement
legislative reform effective from 1 March 2016 as per section 11F (previously section 11(k)) of the
Income Tax Act.
The pension, provident fund and retirement annuity contributions of R110.8 billion were the largest
benefit in the 2018 tax year followed by medical scheme contributions paid on behalf of employees.
In 2015 medical scheme contributions amounted to R48.3 billion and by 2018 it had increased to
R55.5 billion. The most significant fringe benefits are shown by taxable income group in Tables A2.6.2
to A2.6.5.
Assessed individual taxpayers’ deductions
Table A2.7.1 provides a summary of deductions allowed to individual taxpayers on assessment. The
deductions for retirement fund contributions as a proportion of total deductions, increased from
61.2% in 2015 to 85.2% in 2018 (Figure 2.13); in monetary value an increase from R57.8 billion in 2015
to R193.5 billion in 2018. From the 2017 tax year retirement contributions are grouped under code
4029 and not separately under 4001, 4002, 4006 and 4007 as in previous years.
In the tax-years 2015 to 2016 deductions granted for pension fund contributions averaged 65% of
total retirement deductions while deductions granted for retirement annuity fund contributions
averaged at 35%.
In the 2018 tax year, assessed taxpayers with retirement deductions totalled 3 592 958 taxpayers with
deductions granted to the amount of R193.5 billion. The level of assessment for particularly the 2018
tax year should increase as more outstanding returns are submitted and processed.
Since the 2017 tax year retirement contribution deductions are grouped under one code (4029),
separate information for pension, provident and retirement annuity fund deductions are not
available. The fringe benefit data however, shows the benefit separately. For the 2018 tax year 72.2%
of the total retirement benefit is for pension fund contributions, 27.2% for provident fund
contributions and 0.6% for retirement annuity fund contributions. Retirement annuity fund
contributions are usually paid by the taxpayer and not by the employer and are therefore not reflected
as a fringe benefit.
The medical scheme fees tax credit was introduced on a phased basis during the period 2012 to 2014.
From the 2015 tax year no deductions appear on assessments as the additional medical expenses tax
credit is treated as a rebate against tax payable and not a deduction in determining taxable income.
57

PERSONAL INCOME TAX
Tables on medical scheme fees tax credits and additional medical expenses credits allowed have been
added for comparative purposes.
The amount allowed for medical scheme fees tax credits increased from R18.7 billion at the end of
the 2015 tax year to R20.6 billion at the end of 2018. Additional medical expense tax credits allowed
amounted to R5.6 billion at the end of the 2018 tax year which is higher than the amount of
R4.3 billion allowed in 2015.
The most significant deductions are shown, by taxable income group, in Tables A2.7.2 to A2.7.10.
Figure 2.13: Assessed individual taxpayers' deductions, 2018
2017 2018
Retirement fund contributions Employer provided vehicle

expenses
Travel expenses – fixed cost – business cost claimed against All other deductions
allowance
Tables A2.7.11 to A2.7.17 show the significant deductions allowed by value of the deduction. For the
2018 year:
 8.7% of assessed taxpayers had retirement fund contributions of between R50 000 and
R60 000 compared to pension fund and current retirement annuity fund contributions which
were respectively between R10 000 and R15 000 (22.4%) and up to R5 000 (45.3%);
 8.6% had travel expenses of between R50 000 and R60 000;
 11.1% had business expenses for employer provided vehicles of between R50 000 and
R60 000;
 More than 48% of medical scheme fees tax credits are between R5 000 and R10 000; and
 65.8% of additional medical expense credits are between R0 and R5 000.
58
Table A2.1.1: Assessed individual taxpayers: Taxable income and tax assessed by taxable income group, 2015 – 2018
Tax year 2015 [88.6% assessed] 2016 [87.8% assessed] 2017 [85.8% assessed] 2018 [74.9% assessed]
Taxable income group Number of Taxable Tax Number of Taxable Tax Number of Taxable Tax Number of Taxable Tax
taxpayers income assessed taxpayers income assessed taxpayers income assessed taxpayers income assessed
(R million) (R million) (R million) (R million) (R million) (R million) (R million) (R million)
A: < 0 54 965 -23 925 1 45 703 -21 782 0 36 050 -19 963 1 27 544 -16 302 1
B: = 0 187 430 - 1 158 455 - 1 135 293 - 0 99 884 - 1
C: 1 – 20 000 196 666 1 832 2 164 716 1 583 1 140 216 1 318 2 99 813 971 1
90 914 79 688 64 752 50 102
2019 Tax Statistics

D: 20 001 – 30 000 2 278 2 1 996 2 1 624 1 1 260 1
E: 30 001 – 40 000 97 252 3 415 2 83 912 2 946 2 72 475 2 551 2 56 232 1 980 2
F: 40 001 – 50 000 102 153 4 607 4 87 858 3 962 3 76 675 3 457 2 58 788 2 653 3
G: 50 001 – 60 000 114 600 6 337 4 95 943 5 304 4 84 775 4 682 3 64 292 3 548 3
H: 60 001 – 70 000 143 274 9 372 6 113 753 7 427 4 95 418 6 223 4 70 906 4 620 5
I: 70 001 – 80 000 174 449 13 065 99 145 680 10 923 41 132 579 9 949 24 98 558 7 414 15
J: 80 001 – 90 000 180 490 15 350 326 153 146 13 045 226 133 388 11 347 174 97 361 8 287 117
K: 90 000 – 100 000 183 805 17 478 563 160 018 15 202 431 145 275 13 811 363 104 386 9 925 250
L: 100 001 – 110 000 191 352 20 095 807 163 751 17 199 643 143 196 15 040 545 111 079 11 666 407
M: 110 001 – 120 000 189 185 21 769 1 012 167 356 19 259 852 150 166 17 284 743 114 538 13 188 547
N: 120 001 – 130 000 179 761 22 464 1 178 159 501 19 936 997 146 004 18 252 895 115 828 14 482 683
O: 130 001 – 140 000 175 245 23 655 1 417 156 955 21 185 1 182 144 931 19 564 1 066 116 015 15 662 828
PERSONAL INCOME TAX
P: 140 001 – 150 000 166 874 24 196 1 597 160 727 23 315 1 476 143 958 20 875 1 248 116 597 16 910 979
Q: 150 001 – 200 000 775 777 135 492 11 099 729 363 127 260 9 972 694 487 121 313 9 131 575 526 100 616 7 358
R: 200 001 – 250 000 641 886 144 188 16 569 633 538 141 833 15 761 611 718 137 347 14 553 539 039 121 146 12 403
S: 250 001 – 350 000 865 448 254 492 37 473 907 046 267 808 39 247 911 970 270 041 38 467 867 116 257 901 36 375
T: 350 001 – 500 000 547 457 226 734 44 168 616 058 254 685 49 467 670 536 277 004 52 322 717 157 297 012 55 464
U: 500 001 – 750 000 355 032 214 085 52 669 395 153 238 484 59 037 419 294 252 881 61 584 450 407 272 062 65 727
V: 750 001 – 1 000 000 128 501 109 992 31 744 147 905 126 520 36 893 160 202 137 169 39 620 175 970 150 856 43 337
W: 1 000 001 – 2 000 000 111 319 147 686 48 433 126 417 167 481 55 770 134 923 178 653 59 126 148 337 195 619 64 753
X: 2 000 001 – 5 000 000 30 139 86 376 31 662 32 408 92 495 34 494 35 350 101 621 37 851 34 890 99 131 38 696
Y: 5 000 001 + 6 481 81 417 31 836 6 400 66 814 26 379 7 627 78 082 30 832 6 664 65 858 28 243
Total 5 890 455 1 562 452 312 675 5 691 450 1 624 878 332 885 5 491 258 1 680 124 348 559 4 917 029 1 656 464 356 198
<= 0 242 395 -23 925 3 204 158 -21 782 1 171 343 -19 963 1 127 428 -16 302 2
1 – 70 000 744 859 27 841 21 625 870 23 217 15 534 311 19 855 13 400 133 15 030 16
70 001 – 350 000 3 724 272 692 244 72 140 3 537 081 676 966 70 828 3 357 672 654 822 67 209 2 856 043 577 196 59 961
350 001 – 500 000 547 457 226 734 44 168 616 058 254 685 49 467 670 536 277 004 52 322 717 157 297 012 55 464
500 000 + 631 472 639 557 196 344 708 283 691 793 212 573 757 396 748 405 229 014 816 268 783 526 240 756
Total 5 890 455 1 562 452 312 675 5 691 450 1 624 878 332 885 5 491 258 1 680 124 348 559 4 917 029 1 656 464 356 198
61
62
Table A2.1.1: Assessed individual taxpayers: Taxable income and tax assessed by taxable income group, 2015 – 2018 (continued)
Number of Taxable Tax Number of Taxable Tax Number of Taxable Tax Number of Taxable Tax
Taxable income group
Percentage of total
A: < 0 0.9% -1.5% 0.0% 0.8% -1.3% 0.0% 0.7% -1.2% 0.0% 0.6% -1.0% 0.0%
B: = 0 3.2% – 0.0% 2.8% – 0.0% 2.5% – 0.0% 2.0% – 0.0%
C: 1 – 20 000 3.3% 0.1% 0.0% 2.9% 0.1% 0.0% 2.6% 0.1% 0.0% 2.0% 0.1% 0.0%
D: 20 001 – 30 000 1.5% 0.1% 0.0% 1.4% 0.1% 0.0% 1.2% 0.1% 0.0% 1.0% 0.1% 0.0%
2019 Tax Statistics

E: 30 001 – 40 000 1.7% 0.2% 0.0% 1.5% 0.2% 0.0% 1.3% 0.2% 0.0% 1.1% 0.1% 0.0%
F: 40 001 – 50 000 1.7% 0.3% 0.0% 1.5% 0.2% 0.0% 1.4% 0.2% 0.0% 1.2% 0.2% 0.0%
G: 50 001 – 60 000 1.9% 0.4% 0.0% 1.7% 0.3% 0.0% 1.5% 0.3% 0.0% 1.3% 0.2% 0.0%
H: 60 001 – 70 000 2.4% 0.6% 0.0% 2.0% 0.5% 0.0% 1.7% 0.4% 0.0% 1.4% 0.3% 0.0%
I: 70 001 – 80 000 3.0% 0.8% 0.0% 2.6% 0.7% 0.0% 2.4% 0.6% 0.0% 2.0% 0.4% 0.0%
J: 80 001 – 90 000 3.1% 1.0% 0.1% 2.7% 0.8% 0.1% 2.4% 0.7% 0.1% 2.0% 0.5% 0.0%
K: 90 000 – 100 000 3.1% 1.1% 0.2% 2.8% 0.9% 0.1% 2.6% 0.8% 0.1% 2.1% 0.6% 0.1%
L: 100 001 – 110 000 3.2% 1.3% 0.3% 2.9% 1.1% 0.2% 2.6% 0.9% 0.2% 2.3% 0.7% 0.1%
M: 110 001 – 120 000 3.2% 1.4% 0.3% 2.9% 1.2% 0.3% 2.7% 1.0% 0.2% 2.3% 0.8% 0.2%
N: 120 001 – 130 000 3.1% 1.4% 0.4% 2.8% 1.2% 0.3% 2.7% 1.1% 0.3% 2.4% 0.9% 0.2%
O: 130 001 – 140 000 3.0% 1.5% 0.5% 2.8% 1.3% 0.4% 2.6% 1.2% 0.3% 2.4% 0.9% 0.2%
P: 140 001 – 150 000 2.8% 1.5% 0.5% 2.8% 1.4% 0.4% 2.6% 1.2% 0.4% 2.4% 1.0% 0.3%
PERSONAL INCOME TAX
Q: 150 001 – 200 000 13.2% 8.7% 3.5% 12.8% 7.8% 3.0% 12.6% 7.2% 2.6% 11.7% 6.1% 2.1%
R: 200 001 – 250 000 10.9% 9.2% 5.3% 11.1% 8.7% 4.7% 11.1% 8.2% 4.2% 11.0% 7.3% 3.5%
S: 250 001 – 350 000 14.7% 16.3% 12.0% 15.9% 16.5% 11.8% 16.6% 16.1% 11.0% 17.6% 15.6% 10.2%
T: 350 001 – 500 000 9.3% 14.5% 14.1% 10.8% 15.7% 14.9% 12.2% 16.5% 15.0% 14.6% 17.9% 15.6%
U: 500 001 – 750 000 6.0% 13.7% 16.8% 6.9% 14.7% 17.7% 7.6% 15.1% 17.7% 9.2% 16.4% 18.5%
V: 750 001 – 1 000 000 2.2% 7.0% 10.2% 2.6% 7.8% 11.1% 2.9% 8.2% 11.4% 3.6% 9.1% 12.2%
W: 1 000 001 – 2 000 000 1.9% 9.5% 15.5% 2.2% 10.3% 16.8% 2.5% 10.6% 17.0% 3.0% 11.8% 18.2%
X: 2 000 001 – 5 000 000 0.5% 5.5% 10.1% 0.6% 5.7% 10.4% 0.6% 6.0% 10.9% 0.7% 6.0% 10.9%
Y: 5 000 001 + 0.1% 5.2% 10.2% 0.1% 4.1% 7.9% 0.1% 4.6% 8.8% 0.1% 4.0% 7.9%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
<= 0 4.1% -1.5% 0.0% 3.6% -1.3% 0.0% 3.1% -1.2% 0.0% 2.6% -1.0% 0.0%
1 – 70 000 12.6% 1.8% 0.0% 11.0% 1.4% 0.0% 9.7% 1.2% 0.0% 8.1% 0.9% 0.0%
70 001 – 350 000 63.2% 44.3% 23.1% 62.1% 41.7% 21.3% 61.1% 39.0% 19.3% 58.1% 34.8% 16.8%
350 001 – 500 000 9.3% 14.5% 14.1% 10.8% 15.7% 14.9% 12.2% 16.5% 15.0% 14.6% 17.9% 15.6%
500 000 + 10.7% 40.9% 62.8% 12.4% 42.6% 63.9% 13.8% 44.5% 65.7% 16.6% 47.3% 67.6%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
60
Table A2.1.2: Assessed individual taxpayers: Taxable income and income before deductions by income group, 2015 – 2018
Income group Number of Taxable Income Number of Taxable Income Number of Taxable Income Number of Taxable Income
taxpayers income before taxpayers income before taxpayers income before taxpayers income before
(R million) deductions (R million) deductions (R million) deductions (R million) deductions
(R million) (R million) (R million) (R million)
A: < 0 52 900 -22 976 -22 940 43 191 -21 723 -21 703 35 724 -19 905 -19 889 27 264 -16 198 -16 180
B: = 0 185 910 -6 - 156 994 -18 - 134 705 -1 - 99 334 -0 -
C: 1 – 20 000 196 480 1 787 1 823 165 110 1 541 1 576 135 091 1 222 1 267 95 905 898 933
2019 Tax Statistics

D: 20 001 – 30 000 89 635 2 220 2 246 78 608 1 946 1 970 62 168 1 507 1 560 47 303 1 148 1 190
E: 30 001 – 40 000 95 617 3 321 3 359 82 478 2 862 2 897 67 375 2 292 2 370 53 175 1 807 1 871
F: 40 001 – 50 000 100 191 4 467 4 520 86 134 3 839 3 884 72 060 3 128 3 253 55 113 2 395 2 489
G: 50 001 – 60 000 110 756 6 054 6 126 93 705 5 119 5 181 76 725 4 074 4 237 59 112 3 137 3 262
H: 60 001 – 70 000 135 404 8 754 8 855 108 693 7 018 7 099 84 521 5 283 5 509 63 583 3 978 4 142
I: 70 001 – 80 000 166 632 12 304 12 478 139 601 10 339 10 467 114 710 8 277 8 601 86 900 6 299 6 535
J: 80 001 – 90 000 170 726 14 270 14 528 144 019 12 074 12 258 111 363 9 007 9 474 82 657 6 714 7 038
K: 90 000 – 100 000 171 904 15 992 16 337 152 991 14 275 14 546 122 677 11 031 11 662 88 647 7 989 8 431
L: 100 001 – 110 000 178 302 18 279 18 726 150 096 15 436 15 766 120 862 11 895 12 693 93 373 9 246 9 804
M: 110 001 – 120 000 182 738 20 468 21 034 158 983 17 844 18 303 126 439 13 561 14 568 98 000 10 588 11 288
N: 120 001 – 130 000 173 641 21 077 21 701 154 379 18 774 19 296 122 400 14 126 15 303 95 084 11 061 11 892
O: 130 001 – 140 000 165 535 21 661 22 340 151 210 19 832 20 406 125 622 15 558 16 966 97 343 12 150 13 140
P: 140 001 – 150 000 160 127 22 455 23 221 150 047 21 134 21 768 128 847 17 064 18 691 101 018 13 476 14 664
PERSONAL INCOME TAX
Q: 150 001 – 200 000 720 347 120 659 125 556 695 180 117 004 121 226 615 291 97 486 107 548 505 377 80 555 88 407
R: 200 001 – 250 000 626 235 132 731 140 237 606 949 130 169 136 117 536 723 107 651 120 399 468 838 94 622 105 275
S: 250 001 – 350 000 892 921 248 705 263 350 904 224 253 768 267 695 889 968 231 548 264 907 796 171 208 968 237 797
T: 350 001 – 500 000 593 519 229 828 245 571 667 374 259 065 275 694 817 610 292 925 340 159 831 331 299 753 346 709
U: 500 001 – 750 000 392 807 219 538 237 215 434 305 244 172 262 522 530 187 275 561 320 092 574 859 298 774 346 510
V: 750 001 – 1 000 000 154 072 121 562 131 919 173 840 137 928 149 073 214 974 158 838 184 778 229 979 170 271 197 653
W: 1 000 001 – 2 000 000 132 901 163 191 175 623 149 527 184 022 197 481 191 629 219 113 251 687 213 530 242 977 279 661
X: 2 000 001 – 5 000 000 34 206 92 532 97 470 36 930 99 472 104 899 45 108 116 877 128 147 45 639 116 293 128 406
Y: 5 000 001 + 6 949 83 580 85 566 6 882 68 987 71 483 8 479 82 005 85 074 7 494 69 564 72 744
Total 5 890 455 1 562 452 1 656 860 5 691 450 1 624 878 1 719 904 5 491 258 1 680 124 1 909 056 4 917 029 1 656 464 1 883 660
<= 0 238 810 -22 982 -22 940 200 185 -21 741 -21 703 170 429 -19 905 -19 889 126 598 -16 198 -16 180
1 – 70 000 728 083 26 603 26 929 614 728 22 324 22 607 497 940 17 507 18 195 374 191 13 364 13 888
70 001 – 350 000 3 609 108 648 601 679 508 3 407 679 630 650 657 848 3 014 902 537 204 600 813 2 513 408 461 666 514 270
350 001 – 500 000 593 519 229 828 245 571 667 374 259 065 275 694 817 610 292 925 340 159 831 331 299 753 346 709
500 000 + 720 935 680 402 727 792 801 484 734 580 785 458 990 377 852 393 969 778 1 071 501 897 879 1 024 974
Total 5 890 455 1 562 452 1 656 860 5 691 450 1 624 878 1 719 904 5 491 258 1 680 124 1 909 056 4 917 029 1 656 464 1 883 660
61
63
64
Table A2.1.2: Assessed individual taxpayers: Taxable income and income before deductions by income group, 2015 – 2018 (continued)
Income group Number of Taxable Income Number of Taxable Income Number of Taxable Income Number of Taxable Income
Percentage of total taxpayers income before taxpayers income before taxpayers income before taxpayers income before
deductions deductions deductions deductions
A: < 0 0.9% -1.5% -1.4% 0.8% -1.3% -1.3% 0.7% -1.2% -1.0% 0.6% -1.0% -0.9%
B: = 0 3.2% -0.0% – 2.8% -0.0% – 2.5% -0.0% – 2.0% -0.0% –
C: 1 – 20 000 3.3% 0.1% 0.1% 2.9% 0.1% 0.1% 2.5% 0.1% 0.1% 2.0% 0.1% 0.0%
2019 Tax Statistics

D: 20 001 – 30 000 1.5% 0.1% 0.1% 1.4% 0.1% 0.1% 1.1% 0.1% 0.1% 1.0% 0.1% 0.1%
E: 30 001 – 40 000 1.6% 0.2% 0.2% 1.4% 0.2% 0.2% 1.2% 0.1% 0.1% 1.1% 0.1% 0.1%
F: 40 001 – 50 000 1.7% 0.3% 0.3% 1.5% 0.2% 0.2% 1.3% 0.2% 0.2% 1.1% 0.1% 0.1%
G: 50 001 – 60 000 1.9% 0.4% 0.4% 1.6% 0.3% 0.3% 1.4% 0.2% 0.2% 1.2% 0.2% 0.2%
H: 60 001 – 70 000 2.3% 0.6% 0.5% 1.9% 0.4% 0.4% 1.5% 0.3% 0.3% 1.3% 0.2% 0.2%
I: 70 001 – 80 000 2.8% 0.8% 0.8% 2.5% 0.6% 0.6% 2.1% 0.5% 0.5% 1.8% 0.4% 0.3%
J: 80 001 – 90 000 2.9% 0.9% 0.9% 2.5% 0.7% 0.7% 2.0% 0.5% 0.5% 1.7% 0.4% 0.4%
K: 90 000 – 100 000 2.9% 1.0% 1.0% 2.7% 0.9% 0.8% 2.2% 0.7% 0.6% 1.8% 0.5% 0.4%
L: 100 001 – 110 000 3.0% 1.2% 1.1% 2.6% 0.9% 0.9% 2.2% 0.7% 0.7% 1.9% 0.6% 0.5%
M: 110 001 – 120 000 3.1% 1.3% 1.3% 2.8% 1.1% 1.1% 2.3% 0.8% 0.8% 2.0% 0.6% 0.6%
N: 120 001 – 130 000 2.9% 1.3% 1.3% 2.7% 1.2% 1.1% 2.2% 0.8% 0.8% 1.9% 0.7% 0.6%
O: 130 001 – 140 000 2.8% 1.4% 1.3% 2.7% 1.2% 1.2% 2.3% 0.9% 0.9% 2.0% 0.7% 0.7%
P: 140 001 – 150 000 2.7% 1.4% 1.4% 2.6% 1.3% 1.3% 2.3% 1.0% 1.0% 2.1% 0.8% 0.8%
PERSONAL INCOME TAX
Q: 150 001 – 200 000 12.2% 7.7% 7.6% 12.2% 7.2% 7.0% 11.2% 5.8% 5.6% 10.3% 4.9% 4.7%
R: 200 001 – 300 000 10.6% 8.5% 8.5% 10.7% 8.0% 7.9% 9.8% 6.4% 6.3% 9.5% 5.7% 5.6%
S: 300 001 – 400 000 15.2% 15.9% 15.9% 15.9% 15.6% 15.6% 16.2% 13.8% 13.9% 16.2% 12.6% 12.6%
T: 400 001 – 500 000 10.1% 14.7% 14.8% 11.7% 15.9% 16.0% 14.9% 17.4% 17.8% 16.9% 18.1% 18.4%
U: 500 001 – 750 000 6.7% 14.1% 14.3% 7.6% 15.0% 15.3% 9.7% 16.4% 16.8% 11.7% 18.0% 18.4%
V: 750 001 – 1 000 000 2.6% 7.8% 8.0% 3.1% 8.5% 8.7% 3.9% 9.5% 9.7% 4.7% 10.3% 10.5%
W: 1 000 001 – 2 000 000 2.3% 10.4% 10.6% 2.6% 11.3% 11.5% 3.5% 13.0% 13.2% 4.3% 14.7% 14.8%
X: 2 000 001 – 5 000 000 0.6% 5.9% 5.9% 0.6% 6.1% 6.1% 0.8% 7.0% 6.7% 0.9% 7.0% 6.8%
Y: 5 000 001 + 0.1% 5.3% 5.2% 0.1% 4.2% 4.2% 0.2% 4.9% 4.5% 0.2% 4.2% 3.9%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
<= 0 4.1% -1.5% -1.4% 3.5% -1.3% -1.3% 3.1% -1.2% -1.0% 2.6% -1.0% -0.9%
1 – 70 000 12.4% 1.7% 1.6% 10.8% 1.4% 1.3% 9.1% 1.0% 1.0% 7.6% 0.8% 0.7%
70 001 – 350 000 61.3% 41.5% 41.0% 59.9% 38.8% 38.2% 54.9% 32.0% 31.5% 51.1% 27.9% 27.3%
350 001 – 500 000 10.1% 14.7% 14.8% 11.7% 15.9% 16.0% 14.9% 17.4% 17.8% 16.9% 18.1% 18.4%
500 000 + 12.2% 43.5% 43.9% 14.1% 45.2% 45.7% 18.0% 50.7% 50.8% 21.8% 54.2% 54.4%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
62
Table A2.1.3: Assessed individual taxpayers: Taxable income and tax assessed by province, 2015 – 2018
Province 1 Num ber of Taxable Tax Num ber of Taxable Tax Num ber of Taxable Tax Num ber of Taxable Tax
taxpayers incom e assessed taxpayers incom e assessed taxpayers incom e assessed taxpayers incom e assessed
(R m illion) (R m illion) (R m illion) (R m illion) (R m illion) (R m illion) (R m illion) (R m illion)
Eastern Cape 451 521 99 523 16 245 439 772 105 084 17 958 427 424 110 250 19 241 390 010 111 060 20 165
Free State 265 205 54 468 9 458 255 471 57 767 10 483 248 510 60 322 11 143 218 943 60 496 11 490
Gauteng 2 357 348 726 947 160 653 2 280 074 743 872 165 950 2 199 493 766 379 173 075 1 976 674 750 052 174 640
Kw aZulu-Natal 887 645 217 164 39 761 862 063 227 993 43 250 830 137 237 262 45 741 748 740 234 474 47 057
Limpopo 268 385 63 684 10 540 262 861 67 611 11 715 257 132 71 471 12 676 232 136 71 656 13 224
2019 Tax Statistics

Mpumalanga 353 125 86 603 16 197 338 689 89 224 17 215 328 811 91 906 17 939 290 631 91 155 18 675
North West 274 228 59 109 10 084 261 435 62 571 11 169 248 518 63 515 11 567 207 006 60 827 11 773
Northern Cape 108 456 22 734 3 886 104 146 23 656 4 160 101 430 24 537 4 335 88 885 24 741 4 638
Western Cape 924 542 232 221 45 851 886 939 247 100 50 983 849 803 254 482 52 841 764 004 252 004 54 536
Total 5 890 455 1 562 452 312 675 5 691 450 1 624 878 332 885 5 491 258 1 680 124 348 559 4 917 029 1 656 464 356 198
Percentage of total
Eastern Cape 7.7% 6.4% 5.2% 7.7% 6.5% 5.4% 7.8% 6.6% 5.5% 7.9% 6.7% 5.7%
Free State 4.5% 3.5% 3.0% 4.5% 3.6% 3.1% 4.5% 3.6% 3.2% 4.5% 3.7% 3.2%
Gauteng 40.0% 46.5% 51.4% 40.1% 45.8% 49.9% 40.1% 45.6% 49.7% 40.2% 45.3% 49.0%
Kw aZulu-Natal 15.1% 13.9% 12.7% 15.1% 14.0% 13.0% 15.1% 14.1% 13.1% 15.2% 14.2% 13.2%
Limpopo 4.6% 4.1% 3.4% 4.6% 4.2% 3.5% 4.7% 4.3% 3.6% 4.7% 4.3% 3.7%
Mpumalanga 6.0% 5.5% 5.2% 6.0% 5.5% 5.2% 6.0% 5.5% 5.1% 5.9% 5.5% 5.2%
North West 4.7% 3.8% 3.2% 4.6% 3.9% 3.4% 4.5% 3.8% 3.3% 4.2% 3.7% 3.3%
PERSONAL INCOME TAX
Northern Cape 1.8% 1.5% 1.2% 1.8% 1.5% 1.2% 1.8% 1.5% 1.2% 1.8% 1.5% 1.3%
Western Cape 15.7% 14.9% 14.7% 15.6% 15.2% 15.3% 15.5% 15.1% 15.2% 15.5% 15.2% 15.3%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
1. The provincial allocation is thus determined by location of the SARS office at which the taxpayer is registered.
65
66
Table A2.1.4: Assessed individual taxpayers: Taxable income and tax assessed by age group, 2015 – 2018
Age group (years) Number of Taxable Tax Number of Taxable Tax Number of Taxable Tax Number of Taxable Tax
Below 18 45 614 4 840 584 41 012 4 993 647 35 190 4 658 605 27 181 3 937 529
18 - 24 242 601 24 493 2 330 200 918 22 923 2 315 156 785 20 490 2 190 103 932 15 419 1 801
25 - 34 1 542 195 318 343 50 067 1 458 671 326 911 53 425 1 375 033 328 457 54 361 1 161 262 306 200 53 360
2019 Tax Statistics

35 - 44 1 573 921 460 933 94 272 1 525 094 479 196 100 881 1 485 856 491 041 103 933 1 342 511 484 332 105 849
45 - 54 1 279 664 412 154 90 486 1 253 049 438 219 99 645 1 228 848 458 419 105 360 1 131 505 458 657 108 634
55 - 64 787 508 253 544 59 426 786 074 257 091 59 366 777 817 271 665 63 348 733 591 280 767 67 253
65 - 74 293 777 63 974 11 882 297 108 69 457 12 877 299 190 75 341 14 059 288 850 77 425 14 352
75 and older 125 175 24 172 3 628 129 524 26 089 3 727 132 539 30 053 4 703 128 197 29 726 4 419
Total 5 890 455 1 562 452 312 675 5 691 450 1 624 878 332 885 5 491 258 1 680 124 348 559 4 917 029 1 656 464 356 198
Percentage of total
Below 18 0.8% 0.3% 0.2% 0.7% 0.3% 0.2% 0.6% 0.3% 0.2% 0.6% 0.2% 0.1%
18 - 24 4.1% 1.6% 0.7% 3.5% 1.4% 0.7% 2.9% 1.2% 0.6% 2.1% 0.9% 0.5%
25 - 34 26.2% 20.4% 16.0% 25.6% 20.1% 16.0% 25.0% 19.5% 15.6% 23.6% 18.5% 15.0%
35 - 44 26.7% 29.5% 30.2% 26.8% 29.5% 30.3% 27.1% 29.2% 29.8% 27.3% 29.2% 29.7%
PERSONAL INCOME TAX
45 - 54 21.7% 26.4% 28.9% 22.0% 27.0% 29.9% 22.4% 27.3% 30.2% 23.0% 27.7% 30.5%
55 - 64 13.4% 16.2% 19.0% 13.8% 15.8% 17.8% 14.2% 16.2% 18.2% 14.9% 16.9% 18.9%
65 - 74 5.0% 4.1% 3.8% 5.2% 4.3% 3.9% 5.4% 4.5% 4.0% 5.9% 4.7% 4.0%
75 and older 2.1% 1.5% 1.2% 2.3% 1.6% 1.1% 2.4% 1.8% 1.3% 2.6% 1.8% 1.2%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
64
Table A2.1.5: Assessed individual taxpayers: Taxable income and tax assessed by gender, 2015 – 2018
Gender Number of Taxable Tax Number of Taxable Tax Number of Taxable Tax Number of Taxable Tax
Female 2 554 254 570 617 94 522 2 502 373 610 195 105 241 2 454 227 643 732 113 152 2 236 580 650 111 119 925
Male 3 336 201 991 835 218 153 3 189 077 1 014 683 227 644 3 037 031 1 036 392 235 407 2 680 449 1 006 353 236 273
Total 5 890 455 1 562 452 312 675 5 691 450 1 624 878 332 885 5 491 258 1 680 124 348 559 4 917 029 1 656 464 356 198
2019 Tax Statistics

Percentage of total
Female 43.4% 36.5% 30.2% 44.0% 37.6% 31.6% 44.7% 38.3% 32.5% 45.5% 39.2% 33.7%
Male 56.6% 63.5% 69.8% 56.0% 62.4% 68.4% 55.3% 61.7% 67.5% 54.5% 60.8% 66.3%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
PERSONAL INCOME TAX
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67
68
Table A2.1.6: Percentage of assessed individual taxpayers by taxable income group and gender, 2015 – 2018
Taxable income group Female Male Total Female Male Total Female Male Total Female Male Total
A: < 0 32.8% 67.2% 100.0% 32.2% 67.8% 100.0% 31.5% 68.5% 100.0% 32.5% 67.5% 100.0%
B: = 0 40.5% 59.5% 100.0% 40.5% 59.5% 100.0% 41.2% 58.8% 100.0% 44.6% 55.4% 100.0%
C: 1 – 20 000 47.3% 52.7% 100.0% 47.0% 53.0% 100.0% 48.1% 51.9% 100.0% 48.1% 51.9% 100.0%
D: 20 001 – 30 000 45.9% 54.1% 100.0% 46.5% 53.5% 100.0% 46.3% 53.7% 100.0% 46.1% 53.9% 100.0%
E: 30 001 – 40 000 45.0% 55.0% 100.0% 45.2% 54.8% 100.0% 44.4% 55.6% 100.0% 44.6% 55.4% 100.0%
2019 Tax Statistics

F: 40 001 – 50 000 43.8% 56.2% 100.0% 45.0% 55.0% 100.0% 45.6% 54.4% 100.0% 46.6% 53.4% 100.0%
G: 50 001 – 60 000 43.2% 56.8% 100.0% 44.4% 55.6% 100.0% 45.2% 54.8% 100.0% 46.1% 53.9% 100.0%
H: 60 001 – 70 000 44.1% 55.9% 100.0% 44.7% 55.3% 100.0% 44.1% 55.9% 100.0% 44.8% 55.2% 100.0%
I: 70 001 – 80 000 41.5% 58.5% 100.0% 43.2% 56.8% 100.0% 44.7% 55.3% 100.0% 46.4% 53.6% 100.0%
J: 80 001 – 90 000 41.3% 58.7% 100.0% 41.9% 58.1% 100.0% 42.6% 57.4% 100.0% 43.4% 56.6% 100.0%
K: 90 000 – 100 000 41.2% 58.8% 100.0% 42.4% 57.6% 100.0% 42.7% 57.3% 100.0% 42.4% 57.6% 100.0%
L: 100 001 – 110 000 42.5% 57.5% 100.0% 42.7% 57.3% 100.0% 43.1% 56.9% 100.0% 43.9% 56.1% 100.0%
M: 110 001 – 120 000 44.0% 56.0% 100.0% 44.5% 55.5% 100.0% 44.5% 55.5% 100.0% 44.3% 55.7% 100.0%
N: 120 001 – 130 000 44.8% 55.2% 100.0% 45.9% 54.1% 100.0% 45.6% 54.4% 100.0% 44.9% 55.1% 100.0%
O: 130 001 – 140 000 46.6% 53.4% 100.0% 46.2% 53.8% 100.0% 46.3% 53.7% 100.0% 46.6% 53.4% 100.0%
P: 140 001 – 150 000 47.6% 52.4% 100.0% 47.4% 52.6% 100.0% 47.1% 52.9% 100.0% 47.5% 52.5% 100.0%
PERSONAL INCOME TAX
Q: 150 001 – 200 000 48.4% 51.6% 100.0% 48.6% 51.4% 100.0% 49.2% 50.8% 100.0% 49.6% 50.4% 100.0%
R: 200 001 – 250 000 50.8% 49.2% 100.0% 48.8% 51.2% 100.0% 48.9% 51.1% 100.0% 50.2% 49.8% 100.0%
S: 250 001 – 350 000 47.1% 52.9% 100.0% 49.8% 50.2% 100.0% 51.8% 48.2% 100.0% 53.2% 46.8% 100.0%
T: 350 001 – 500 000 39.2% 60.8% 100.0% 41.5% 58.5% 100.0% 43.0% 57.0% 100.0% 45.1% 54.9% 100.0%
U: 500 001 – 750 000 30.6% 69.4% 100.0% 32.9% 67.1% 100.0% 34.7% 65.3% 100.0% 36.7% 63.3% 100.0%
V: 750 001 – 1 000 000 26.7% 73.3% 100.0% 28.1% 71.9% 100.0% 29.5% 70.5% 100.0% 30.5% 69.5% 100.0%
W: 1 000 001 – 2 000 000 21.5% 78.5% 100.0% 22.6% 77.4% 100.0% 24.1% 75.9% 100.0% 25.5% 74.5% 100.0%
X: 2 000 001 – 5 000 000 15.5% 84.5% 100.0% 15.7% 84.3% 100.0% 17.2% 82.8% 100.0% 18.3% 81.7% 100.0%
Y: 5 000 001 + 13.7% 86.3% 100.0% 11.8% 88.3% 100.0% 12.8% 87.2% 100.0% 13.0% 87.0% 100.0%
Total 43.4% 56.6% 100.0% 44.0% 56.0% 100.0% 44.7% 55.3% 100.0% 45.5% 54.5% 100.0%
66
Table A2.2.1: Assessed individual taxpayers: Selected sources of income, 2015 – 2018
Source of income Number of Taxable Number of Taxable Number of Taxable Number of Taxable
taxpayers income taxpayers income taxpayers income taxpayers income
Gross
3601 Income (Salaries and wages, remuneration) 4 905 362 1 076 238 4 720 558 1 126 590 4 562 058 1 177 370 4 087 097 1 171 799
3603 Pension income (only taxable portion) 422 272 42 104 438 564 47 883 416 033 50 387 410 100 54 606
2019 Tax Statistics

3605 Annual payment (bonus, leave pay etc.) 3 897 493 133 411 3 766 883 138 747 3 679 849 149 607 3 321 591 145 197
3606 Commission 304 856 39 199 293 943 40 670 280 615 40 938 255 334 38 873
3607 Overtime 1 113 12 1 000 18 1 426 22 1 421 17
3610 Annuity from a retirement annuity fund 301 414 10 947 320 092 13 954 308 156 15 487 295 737 16 606
3615 Director's income 108 202 50 029 101 134 50 820 93 504 50 501 80 324 46 182
3616 Independent contractors 86 413 9 168 80 174 8 801 73 185 8 231 68 029 7 654
Taxable portion only
4201 Local interest 229 141 14 962 265 449 18 442 313 485 24 163 312 916 25 898
4210 Profit - Local rental 89 319 4 783 144 783 7 901 159 525 10 325 153 437 10 058
4211 Loss - Local rental 31 344 729 52 608 1 215 58 302 1 498 58 628 1 702
4218 Foreign interest 166 585 804 214 657 1 019 225 071 989 215 893 888
4250 Capital gain - Local 93 471 19 672 103 909 24 884 91 107 25 342 75 612 19 491
PERSONAL INCOME TAX
4252 Capital gain - Foreign 5 349 1 044 5 217 1 083 6 225 1 423 7 120 2 395
Total 1 403 101 1 482 026 1 556 284 1 541 365
67
69
PERSONAL INCOME TAX
Table A2.3.1: PAYE payments received by economic activity, 2014/15 – 2018/19

Tax year PAYE paym ents received
Econom ic activity1 2014/2015 2015/2016 2016/2017 2017/2018 2018/2019
(R m illion) (R m illion) (R m illion) (R m illion) (R m illion)
Prim ary sector 23 819 25 959 27 773 30 175 33 480
Agriculture, forestry and fishing 7 924 8 331 8 795 9 597 10 789
Mining and quarrying 15 895 17 628 18 978 20 578 22 691
Secondary sector 39 594 44 925 48 583 52 086 53 279
Manufacturing 2 23 554 26 673 29 208 31 623 33 249
Electricity, gas and w ater 5 438 6 836 7 383 8 102 7 610
Construction 10 602 11 416 11 992 12 361 12 421
Tertiary sector 281 408 305 543 333 863 363 443 391 461
Wholesale and retail trade, catering and accommodation 3 20 991 23 359 26 047 28 756 31 019
Transport, storage and communication 12 418 13 184 14 555 15 785 17 388
Financial intermediation, insurance, real-estate and business 163 756 173 084 186 786 199 005 211 997
services 4
Community, social and personal services 5 84 243 95 916 106 475 119 896 131 057
Other 6 -298 -262 587 570 -717
Total 344 523 376 164 410 807 446 274 477 503
Percentage of total
Prim ary sector 6.9% 6.9% 6.8% 6.8% 7.0%
Agriculture, forestry and fishing 2.3% 2.2% 2.1% 2.2% 2.3%
Mining and quarrying 4.6% 4.7% 4.6% 4.6% 4.8%
Secondary sector 11.5% 11.9% 11.8% 11.7% 11.2%
Manufacturing 6.8% 7.1% 7.1% 7.1% 7.0%
Electricity, gas and w ater 1.6% 1.8% 1.8% 1.8% 1.6%
Construction 3.1% 3.0% 2.9% 2.8% 2.6%
Tertiary sector 81.7% 81.2% 81.3% 81.4% 82.0%
Wholesale and retail trade, catering and accommodation 6.1% 6.2% 6.3% 6.4% 6.5%
Transport, storage and communication 3.6% 3.5% 3.5% 3.5% 3.6%
Financial intermediation, insurance, real-estate and business 47.5% 46.0% 45.5% 44.6% 44.4%
services
Community, social and personal services 24.5% 25.5% 25.9% 26.9% 27.4%
Other -0.1% -0.1% 0.1% 0.1% -0.2%
Total 100.0% 100.0% 100.0% 100.0% 100.0%
1. SARS' source of income code is used to classify according to the Standard Industrial Classification (SIC) system. SARS'
source code is not fully aligned with the SIC system that Statistics South Africa uses.
2. Includes the following SARS sectors – Bricks, ceramic, glass, cement and similar products; Chemicals and chemical, rubber
and plastic products; Clothing and footwear; Coal and petroleum products; Food, drink and tobacco; Leather, leather goods and
fur (excl. footwear & clothing); Machinery and related items; Metal (including metal products); Other manufacturing industries;
Paper, printing and publishing; Scientific, optical and similar equipment; Textiles; Transport equipment; and Wood, wood
products and furniture.
3. Includes the following SARS sectors – Catering and accommodation; Retail trade; Specialised repair services; Vehicles, parts
and accessories; and Wholesale trade.
4. Includes the following SARS sectors – Agencies and other services; Financing, insurance, real estate and business services;
Long term insurance; and Research and scientific institutes.
5. Includes the following SARS sectors – Educational services; Medical, dental and other health and veterinary services; Personal
and household services; Public administration; Recreation and cultural services; and Social and related community services.
6. Includes where the source of income was indicated as Other (as per SARS source code) or where the source of income was
left blank on the return.
68
Table A2.4.1: Assessed individual taxpayers with business income: Taxable income and tax assessed by sector, 2015 – 2018
Sector Number of Taxable Tax Number of Taxable Tax Number of Taxable Tax Number of Taxable Tax
Agencies and other services 1 19 504 7 069 1 794 15 399 5 031 1 250 14 485 5 791 1 522 11 438 5 008 1 392
Agriculture, forestry and fishing2 17 694 635 1 320 14 966 -403 1 106 13 756 -98 1 116 11 275 626 1 062
Bricks, ceramic, glass, cement and similar products 777 290 82 571 154 46 466 128 38 367 128 36
Catering and accommodation 5 516 906 265 3 998 585 161 3 341 544 168 2 510 284 132
Chemicals and chemical, rubber and plastic products 2 130 1 087 299 1 419 758 222 1 233 696 202 993 517 155
Clothing and footwear 1 145 255 59 974 171 37 833 195 45 643 148 32
2019 Tax Statistics

Coal and petroleum products 1 257 1 256 406 638 545 175 435 360 112 369 286 97
Construction 10 566 3 495 949 7 543 2 176 579 6 108 1 821 480 4 590 1 428 368
Educational services 12 504 4 256 995 10 069 3 511 850 9 679 3 715 925 9 174 3 791 977
Electricity, gas and water 1 646 885 245 940 437 122 802 401 115 606 343 98
Financing, insurance, real estate and business services 109 647 40 269 11 922 85 433 31 323 9 562 80 295 32 365 9 945 72 590 32 489 10 290
Food, drink and tobacco 4 238 1 877 591 3 157 1 326 391 2 747 1 256 422 2 047 800 255
Leather, leather goods and fur (excl. footwear & clothing) 163 61 17 122 67 21 85 37 11 64 23 6
Long term insurance 2 -0 0 6 3 1 6 2 1 2 0 0
Machinery and related items 2 683 1 320 368 1 777 851 245 1 379 728 224 1 144 486 141
Medical, dental and other health and veterinary services 16 354 9 599 2 806 14 767 9 048 2 705 13 428 8 867 2 687 11 102 7 495 2 340
Metal 3 194 1 351 363 1 835 750 199 1 444 580 171 1 161 519 146
Mining and quarrying 4 498 3 209 994 2 368 1 709 542 1 787 1 659 562 1 457 1 297 448
Other manufacturing industries 3 041 1 340 369 2 217 862 241 1 810 872 247 1 507 718 199
Paper, printing and publishing 2 836 971 236 2 079 605 138 1 929 556 129 1 675 501 109
Personal and household services 8 002 730 89 7 294 761 99 6 361 690 82 4 689 609 93
Public administration 13 530 7 653 2 070 9 183 6 066 1 765 7 554 5 343 1 592 6 163 4 498 1 372
5 246 1 441 337 5 244 1 513 341 4 943 1 394 295 4 352 1 274 272
PERSONAL INCOME TAX
Recreation and cultural services

Research and scientific institutes 1 311 627 171 927 413 125 776 369 103 692 -518 100
Retail trade 14 589 2 330 581 11 569 1 834 463 9 700 1 750 436 8 697 1 509 361
Scientific, optical and similar equipment 361 176 50 268 118 34 235 104 27 190 89 24
Social and related community services 2 913 930 207 2 099 709 173 1 833 622 146 1 701 606 141
Specialised repair services 2 740 471 98 2 221 329 58 1 807 344 69 1 322 243 45
Textiles 719 201 51 536 127 34 441 112 28 345 109 29
Transport equipment 1 136 244 68 770 156 45 636 91 26 435 168 64
Transport, storage and communications 16 691 3 004 808 13 477 2 104 547 10 766 1 712 432 7 390 1 415 373
Vehicles, parts and accessories 4 131 1 386 364 3 086 863 223 2 534 777 202 2 008 626 165
Wholesale trade 6 461 3 267 933 4 319 1 967 581 3 583 1 869 567 3 002 1 537 469
Wood, wood products and furniture 1 403 234 54 1 199 197 44 980 155 32 744 119 26
Other3 35 832 4 043 2 387 31 525 4 524 2 505 30 717 5 243 2 604 25 194 4 932 2 101
Total 334 460 106 867 32 351 263 995 81 191 25 628 238 914 81 051 25 760 201 638 74 106 23 920
Total <= 0 taxable income 29 406 -18 999 0 24 199 -18 087 0 20 102 -16 947 0 15 858 -13 773 –
Total > 0 taxable income 305 054 125 866 32 351 239 796 99 278 25 628 218 812 97 998 25 760 185 780 87 878 23 920
Total 334 460 106 867 32 351 263 995 81 191 25 628 238 914 81 051 25 760 201 638 74 106 23 920
Percentage
Total <= 0 taxable income 8.8% 9.2% 8.4% 7.9%
Total > 0 taxable income 91.2% 90.8% 91.6% 92.1%
Total 100.0% 100.0% 100.0% 100.0%
1. The Agencies and other services sector may be overstated due to it being the default/first sector selected by taxpayers upon registration at SARS.
2. Includes assessed losses of farmers.
3. Includes where the sector was indicated as Other (as per SARS source code) or where the sector was left blank on the return.
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Table A2.4.1: Assessed individual taxpayers with business income: Taxable income and tax assessed by sector, 2015 – 2018 (continued)
Percentage of total taxpayers income assessed taxpayers income assessed taxpayers income assessed taxpayers income assessed
Agencies and other services 1 5.8% 6.6% 5.5% 5.8% 6.2% 4.9% 6.1% 7.1% 5.9% 5.7% 6.8% 5.8%
Agriculture, forestry and fishing2 5.3% 0.6% 4.1% 5.7% -0.5% 4.3% 5.8% -0.1% 4.3% 5.6% 0.8% 4.4%
Bricks, ceramic, glass, cement and similar products 0.2% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.2% 0.2% 0.2%
Catering and accommodation 1.6% 0.8% 0.8% 1.5% 0.7% 0.6% 1.4% 0.7% 0.7% 1.2% 0.4% 0.6%
Chemicals and chemical, rubber and plastic products 0.6% 1.0% 0.9% 0.5% 0.9% 0.9% 0.5% 0.9% 0.8% 0.5% 0.7% 0.6%
2019 Tax Statistics

Clothing and footwear 0.3% 0.2% 0.2% 0.4% 0.2% 0.1% 0.3% 0.2% 0.2% 0.3% 0.2% 0.1%
Coal and petroleum products 0.4% 1.2% 1.3% 0.2% 0.7% 0.7% 0.2% 0.4% 0.4% 0.2% 0.4% 0.4%
Construction 3.2% 3.3% 2.9% 2.9% 2.7% 2.3% 2.6% 2.2% 1.9% 2.3% 1.9% 1.5%
Educational services 3.7% 4.0% 3.1% 3.8% 4.3% 3.3% 4.1% 4.6% 3.6% 4.5% 5.1% 4.1%
Electricity, gas and water 0.5% 0.8% 0.8% 0.4% 0.5% 0.5% 0.3% 0.5% 0.4% 0.3% 0.5% 0.4%
Financing, insurance, real estate and business services 32.8% 37.7% 36.9% 32.4% 38.6% 37.3% 33.6% 39.9% 38.6% 36.0% 43.8% 43.0%
Food, drink and tobacco 1.3% 1.8% 1.8% 1.2% 1.6% 1.5% 1.1% 1.5% 1.6% 1.0% 1.1% 1.1%
Leather, leather goods and fur (excl. footwear & clothing) 0.0% 0.1% 0.1% 0.0% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Long term insurance 0.0% -0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Machinery and related items 0.8% 1.2% 1.1% 0.7% 1.0% 1.0% 0.6% 0.9% 0.9% 0.6% 0.7% 0.6%
Medical, dental and other health and veterinary services 4.9% 9.0% 8.7% 5.6% 11.1% 10.6% 5.6% 10.9% 10.4% 5.5% 10.1% 9.8%
Metal 1.0% 1.3% 1.1% 0.7% 0.9% 0.8% 0.6% 0.7% 0.7% 0.6% 0.7% 0.6%
Mining and quarrying 1.3% 3.0% 3.1% 0.9% 2.1% 2.1% 0.7% 2.0% 2.2% 0.7% 1.8% 1.9%
Other manufacturing industries 0.9% 1.3% 1.1% 0.8% 1.1% 0.9% 0.8% 1.1% 1.0% 0.7% 1.0% 0.8%
Paper, printing and publishing 0.8% 0.9% 0.7% 0.8% 0.7% 0.5% 0.8% 0.7% 0.5% 0.8% 0.7% 0.5%
PERSONAL INCOME TAX
Personal and household services 2.4% 0.7% 0.3% 2.8% 0.9% 0.4% 2.7% 0.9% 0.3% 2.3% 0.8% 0.4%
Public administration 4.0% 7.2% 6.4% 3.5% 7.5% 6.9% 3.2% 6.6% 6.2% 3.1% 6.1% 5.7%
Recreation and cultural services 1.6% 1.3% 1.0% 2.0% 1.9% 1.3% 2.1% 1.7% 1.1% 2.2% 1.7% 1.1%
Research and scientific institutes 0.4% 0.6% 0.5% 0.4% 0.5% 0.5% 0.3% 0.5% 0.4% 0.3% -0.7% 0.4%
Retail trade 4.4% 2.2% 1.8% 4.4% 2.3% 1.8% 4.1% 2.2% 1.7% 4.3% 2.0% 1.5%
Scientific, optical and similar equipment 0.1% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1%
Social and related community services 0.9% 0.9% 0.6% 0.8% 0.9% 0.7% 0.8% 0.8% 0.6% 0.8% 0.8% 0.6%
Specialised repair services 0.8% 0.4% 0.3% 0.8% 0.4% 0.2% 0.8% 0.4% 0.3% 0.7% 0.3% 0.2%
Textiles 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.2% 0.1% 0.1% 0.2% 0.1% 0.1%
Transport equipment 0.3% 0.2% 0.2% 0.3% 0.2% 0.2% 0.3% 0.1% 0.1% 0.2% 0.2% 0.3%
Transport, storage and communications 5.0% 2.8% 2.5% 5.1% 2.6% 2.1% 4.5% 2.1% 1.7% 3.7% 1.9% 1.6%
Vehicles, parts and accessories 1.2% 1.3% 1.1% 1.2% 1.1% 0.9% 1.1% 1.0% 0.8% 1.0% 0.8% 0.7%
Wholesale trade 1.9% 3.1% 2.9% 1.6% 2.4% 2.3% 1.5% 2.3% 2.2% 1.5% 2.1% 2.0%
Wood, wood products and furniture 0.4% 0.2% 0.2% 0.5% 0.2% 0.2% 0.4% 0.2% 0.1% 0.4% 0.2% 0.1%
Other3 10.7% 3.8% 7.4% 11.9% 5.6% 9.8% 12.9% 6.5% 10.1% 12.5% 6.7% 8.8%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
2. Includes assessed losses of farmers.
Table A2.5.1: Assessed individual taxpayers: Allowances, 2015 – 2018
1 Number of Amount Number of Amount Number of Amount Number of Amount
Allowance
taxpayers (R million) taxpayers (R million) taxpayers (R million) taxpayers (R million)
3701 Travel allowance 448 673 30 170 432 309 29 865 412 208 29 176 381 145 28 468
3702 Reimbursive travel allowance - taxable 214 672 5 517 210 775 5 267 186 611 4 913 164 531 4 590
3704 Subsistence allowance (local) - taxable 45 822 314 38 436 275 35 592 257 30 855 230
3707 Share options exercised 38 482 14 847 48 067 15 907 31 407 12 939 31 403 5 579
2019 Tax Statistics

3708 Public office allowance 6 801 440 6 791 364 8 109 319 6 125 320
3713 Other allowances - taxable 2 356 973 54 489 2 328 390 57 740 2 307 322 61 474 2 046 338 59 704
Other2 76 283 29 126 60 225 10 274 58 456 11 060 48 649 15 194
3 1 353 247 1 334 220 1 662 329 1 570 275
Foreign allowances
Total 135 151 119 912 120 467 114 360
Percentage of total
3701 Travel allowance 22.3% 24.9% 24.2% 24.9%
3702 Reimbursive travel allowance - taxable 4.1% 4.4% 4.1% 4.0%
3704 Subsistence allowance (local) - taxable 0.2% 0.2% 0.2% 0.2%
3707 Share options exercised 11.0% 13.3% 10.7% 4.9%
3708 Public office allowance 0.3% 0.3% 0.3% 0.3%
PERSONAL INCOME TAX
3713 Other allowances - taxable 40.3% 48.2% 51.0% 52.2%

Other 21.6% 8.6% 9.2% 13.3%
Foreign allowances 0.2% 0.2% 0.3% 0.2%
Total 100.0% 100.0% 100.0% 100.0%
1. Includes only taxable allowances.
2. Includes subsistence allowance (foreign travel), employees broad-based share plan and vesting of equity instruments.
3. Foreign taxable allowances (codes 3751 to 3768).
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Table A2.5.2: Assessed individual taxpayers: Allowances - Travel allowance (code 3701) by taxable income group, 2015 – 2018
Taxable income group Number of Amount Number of Amount Number of Amount Number of Amount
A: < 0 338 22 307 23 234 16 189 13

B: = 0 31 2 21 2 37 2 26 2
C: 1 – 20 000 1 998 6 1 565 6 1 139 5 772 4
D: 20 001 – 30 000 1 336 6 1 023 5 736 4 449 4
2019 Tax Statistics

E: 30 001 – 40 000 1 656 9 1 364 7 969 7 576 5
F: 40 001 – 50 000 2 155 14 1 598 11 1 265 11 758 8
G: 50 001 – 60 000 2 505 22 2 007 19 1 645 18 993 12
H: 60 001 – 70 000 3 025 34 2 315 25 2 032 28 1 344 18
I: 70 001 – 80 000 3 409 47 2 857 39 2 542 39 1 740 27
J: 80 001 – 90 000 3 977 62 3 104 48 3 063 55 2 020 35
K: 90 000 – 100 000 4 243 76 3 496 61 3 275 60 2 333 45
L: 100 001 – 110 000 4 356 91 3 712 76 3 506 77 2 426 52
M: 110 001 – 120 000 4 466 108 4 002 92 3 823 94 2 702 67
N: 120 001 – 130 000 4 442 113 3 957 98 3 957 105 2 911 78
O: 130 001 – 140 000 4 622 132 3 958 110 4 034 115 2 993 85
PERSONAL INCOME TAX
P: 140 001 – 150 000 4 849 151 4 156 124 4 195 133 3 099 97
Q: 150 001 – 200 000 26 625 990 23 342 857 21 460 789 17 952 667
R: 200 001 – 250 000 29 426 1 308 26 267 1 162 23 624 1 046 20 565 928
S: 250 001 – 350 000 62 243 3 386 56 810 3 106 51 025 2 814 44 251 2 441
T: 350 001 – 500 000 86 172 5 832 81 486 5 532 75 009 5 187 66 823 4 716
U: 500 001 – 750 000 96 798 7 497 97 602 7 545 93 887 7 263 90 971 7 322
V: 750 001 – 1 000 000 44 400 4 099 47 566 4 320 48 638 4 397 51 122 4 641
W: 1 000 001 – 2 000 000 41 933 4 469 45 544 4 805 46 459 4 951 49 270 5 313
X: 2 000 001 – 5 000 000 11 463 1 405 12 065 1 501 12 899 1 579 12 603 1 588
Y: 5 000 001 + 2 205 289 2 185 292 2 755 381 2 257 299
Total 448 673 30 170 432 309 29 865 412 208 29 176 381 145 28 468
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Table A2.5.2: Assessed individual taxpayers: Allowances - Travel allowance (code 3701) by taxable income group, 2015 – 2018 (continued)
Taxable income group Number of Percentage Number of Percentage Number of Percentage Number of Percentage
Percentage of total taxpayers taxpayers taxpayers taxpayers
A: < 0 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0%

B: = 0 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
C: 1 – 20 000 0.4% 0.0% 0.4% 0.0% 0.3% 0.0% 0.2% 0.0%
D: 20 001 – 30 000 0.3% 0.0% 0.2% 0.0% 0.2% 0.0% 0.1% 0.0%
2019 Tax Statistics

E: 30 001 – 40 000 0.4% 0.0% 0.3% 0.0% 0.2% 0.0% 0.2% 0.0%
F: 40 001 – 50 000 0.5% 0.0% 0.4% 0.0% 0.3% 0.0% 0.2% 0.0%
G: 50 001 – 60 000 0.6% 0.1% 0.5% 0.1% 0.4% 0.1% 0.3% 0.0%
H: 60 001 – 70 000 0.7% 0.1% 0.5% 0.1% 0.5% 0.1% 0.4% 0.1%
I: 70 001 – 80 000 0.8% 0.2% 0.7% 0.1% 0.6% 0.1% 0.5% 0.1%
J: 80 001 – 90 000 0.9% 0.2% 0.7% 0.2% 0.7% 0.2% 0.5% 0.1%
K: 90 000 – 100 000 0.9% 0.3% 0.8% 0.2% 0.8% 0.2% 0.6% 0.2%
L: 100 001 – 110 000 1.0% 0.3% 0.9% 0.3% 0.9% 0.3% 0.6% 0.2%
M: 110 001 – 120 000 1.0% 0.4% 0.9% 0.3% 0.9% 0.3% 0.7% 0.2%
N: 120 001 – 130 000 1.0% 0.4% 0.9% 0.3% 1.0% 0.4% 0.8% 0.3%
O: 130 001 – 140 000 1.0% 0.4% 0.9% 0.4% 1.0% 0.4% 0.8% 0.3%
PERSONAL INCOME TAX
P: 140 001 – 150 000 1.1% 0.5% 1.0% 0.4% 1.0% 0.5% 0.8% 0.3%
Q: 150 001 – 200 000 5.9% 3.3% 5.4% 2.9% 5.2% 2.7% 4.7% 2.3%
R: 200 001 – 250 000 6.6% 4.3% 6.1% 3.9% 5.7% 3.6% 5.4% 3.3%
S: 250 001 – 350 000 13.9% 11.2% 13.1% 10.4% 12.4% 9.6% 11.6% 8.6%
T: 350 001 – 500 000 19.2% 19.3% 18.8% 18.5% 18.2% 17.8% 17.5% 16.6%
U: 500 001 – 750 000 21.6% 24.8% 22.6% 25.3% 22.8% 24.9% 23.9% 25.7%
V: 750 001 – 1 000 000 9.9% 13.6% 11.0% 14.5% 11.8% 15.1% 13.4% 16.3%
W: 1 000 001 – 2 000 000 9.3% 14.8% 10.5% 16.1% 11.3% 17.0% 12.9% 18.7%
X: 2 000 001 – 5 000 000 2.6% 4.7% 2.8% 5.0% 3.1% 5.4% 3.3% 5.6%
Y: 5 000 001 + 0.5% 1.0% 0.5% 1.0% 0.7% 1.3% 0.6% 1.1%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
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Table A2.5.3: Assessed individual taxpayers: Allowances - Share options exercised (code 3707) by taxable income group, 2015 – 2018
A: < 0 11 0 19 2 7 1 8 13
B: = 0 2 0 2 0 3 0 – –
C: 1 – 20 000 280 1 176 2 57 1 33 0
D: 20 001 – 30 000 67 1 102 2 32 0 35 0
2019 Tax Statistics

E: 30 001 – 40 000 91 3 99 1 57 1 37 0
F: 40 001 – 50 000 107 1 188 2 79 2 49 0
G: 50 001 – 60 000 136 1 172 3 85 1 48 0
H: 60 001 – 70 000 135 1 159 2 72 1 36 0
I: 70 001 – 80 000 176 2 187 2 95 1 40 0
J: 80 001 – 90 000 338 2 260 4 107 2 59 0
K: 90 000 – 100 000 635 3 349 5 165 2 63 1
L: 100 001 – 110 000 1 055 2 515 4 277 2 78 1
M: 110 001 – 120 000 1 371 3 863 17 385 3 150 1
N: 120 001 – 130 000 1 363 3 999 7 540 3 227 1
O: 130 001 – 140 000 1 298 3 1 073 7 684 3 306 1
PERSONAL INCOME TAX
P: 140 001 – 150 000 1 209 3 1 151 8 930 4 450 1

Q: 150 001 – 200 000 3 693 20 4 798 54 4 033 15 2 527 6
R: 200 001 – 250 000 1 826 19 2 636 41 1 813 18 1 396 7
S: 250 001 – 350 000 3 026 48 5 384 453 2 239 45 4 396 36
T: 350 001 – 500 000 3 175 90 5 512 543 2 793 88 5 941 70
U: 500 001 – 750 000 4 044 223 6 215 547 3 482 208 5 059 123
V: 750 001 – 1 000 000 2 700 368 3 942 538 2 625 281 2 774 166
W: 1 000 001 – 2 000 000 5 993 1 985 7 613 2 345 5 740 1 384 4 441 824
X: 2 000 001 – 5 000 000 4 343 4 305 4 290 3 798 3 695 2 799 2 557 1 637
Y: 5 000 001 + 1 408 7 761 1 363 7 519 1 412 8 074 693 2 690
Total 38 482 14 847 48 067 15 907 31 407 12 939 31 403 5 579
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Table A2.5.3: Assessed individual taxpayers: Allowances - Share options exercised (code 3707) by taxable income group, 2015 – 2018 (continued)
A: < 0 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.2%

B: = 0 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% – –
C: 1 – 20 000 0.7% 0.0% 0.4% 0.0% 0.2% 0.0% 0.1% 0.0%
D: 20 001 – 30 000 0.2% 0.0% 0.2% 0.0% 0.1% 0.0% 0.1% 0.0%
2019 Tax Statistics

E: 30 001 – 40 000 0.2% 0.0% 0.2% 0.0% 0.2% 0.0% 0.1% 0.0%
F: 40 001 – 50 000 0.3% 0.0% 0.4% 0.0% 0.3% 0.0% 0.2% 0.0%
G: 50 001 – 60 000 0.4% 0.0% 0.4% 0.0% 0.3% 0.0% 0.2% 0.0%
H: 60 001 – 70 000 0.4% 0.0% 0.3% 0.0% 0.2% 0.0% 0.1% 0.0%
I: 70 001 – 80 000 0.5% 0.0% 0.4% 0.0% 0.3% 0.0% 0.1% 0.0%
J: 80 001 – 90 000 0.9% 0.0% 0.5% 0.0% 0.3% 0.0% 0.2% 0.0%
K: 90 000 – 100 000 1.7% 0.0% 0.7% 0.0% 0.5% 0.0% 0.2% 0.0%
L: 100 001 – 110 000 2.7% 0.0% 1.1% 0.0% 0.9% 0.0% 0.2% 0.0%
M: 110 001 – 120 000 3.6% 0.0% 1.8% 0.1% 1.2% 0.0% 0.5% 0.0%
N: 120 001 – 130 000 3.5% 0.0% 2.1% 0.0% 1.7% 0.0% 0.7% 0.0%
O: 130 001 – 140 000 3.4% 0.0% 2.2% 0.0% 2.2% 0.0% 1.0% 0.0%
PERSONAL INCOME TAX
P: 140 001 – 150 000 3.1% 0.0% 2.4% 0.1% 3.0% 0.0% 1.4% 0.0%
Q: 150 001 – 200 000 9.6% 0.1% 10.0% 0.3% 12.8% 0.1% 8.0% 0.1%
R: 200 001 – 250 000 4.7% 0.1% 5.5% 0.3% 5.8% 0.1% 4.4% 0.1%
S: 250 001 – 350 000 7.9% 0.3% 11.2% 2.8% 7.1% 0.3% 14.0% 0.6%
T: 350 001 – 500 000 8.3% 0.6% 11.5% 3.4% 8.9% 0.7% 18.9% 1.2%
U: 500 001 – 750 000 10.5% 1.5% 12.9% 3.4% 11.1% 1.6% 16.1% 2.2%
V: 750 001 – 1 000 000 7.0% 2.5% 8.2% 3.4% 8.4% 2.2% 8.8% 3.0%
W: 1 000 001 – 2 000 000 15.6% 13.4% 15.8% 14.7% 18.3% 10.7% 14.1% 14.8%
X: 2 000 001 – 5 000 000 11.3% 29.0% 8.9% 23.9% 11.8% 21.6% 8.1% 29.3%
Y: 5 000 001 + 3.7% 52.3% 2.8% 47.3% 4.5% 62.4% 2.2% 48.2%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
75
77
78
Table A2.5.4: Assessed individual taxpayers: Allowances - Other allowances (code 3713) 1 by taxable income group, 2015 – 2018
A: < 0 719 19 543 18 340 7 216 4

B: = 0 137 6 164 8 42 1 40 1
C: 1 – 20 000 22 199 80 17 491 73 13 746 48 8 504 34
D: 20 001 – 30 000 13 632 65 12 893 87 9 418 58 6 597 31
2019 Tax Statistics

E: 30 001 – 40 000 16 204 64 13 124 50 10 861 62 7 546 38
F: 40 001 – 50 000 18 912 75 17 164 91 13 854 72 9 615 55
G: 50 001 – 60 000 22 002 119 18 311 102 16 219 104 11 496 64
H: 60 001 – 70 000 26 420 193 22 629 179 19 069 131 13 216 81
I: 70 001 – 80 000 35 542 209 26 805 153 24 717 189 16 712 195
J: 80 001 – 90 000 46 459 402 39 734 343 30 216 276 19 215 163
K: 90 000 – 100 000 55 169 525 46 714 393 38 728 371 23 001 187
L: 100 001 – 110 000 67 714 680 54 330 485 43 161 387 30 431 341
M: 110 001 – 120 000 70 580 772 59 674 610 50 473 531 32 374 343
N: 120 001 – 130 000 70 705 840 59 488 662 53 732 609 36 851 406
O: 130 001 – 140 000 73 979 968 59 987 714 54 871 670 40 821 484
PERSONAL INCOME TAX
P: 140 001 – 150 000 71 137 946 67 625 868 55 757 722 42 432 538
Q: 150 001 – 200 000 377 149 5 649 337 261 5 023 313 860 4 843 229 626 3 502
R: 200 001 – 250 000 340 341 6 004 333 656 6 009 316 367 5 763 260 182 4 779
S: 250 001 – 350 000 491 685 10 576 515 526 11 247 525 802 11 875 475 888 10 834
T: 350 001 – 500 000 276 630 8 439 322 300 9 326 373 332 10 883 405 154 11 916
U: 500 001 – 750 000 165 563 8 996 188 889 10 058 210 233 10 751 229 611 11 081
V: 750 001 – 1 000 000 50 638 3 867 61 744 5 070 71 919 5 940 81 600 6 733
W: 1 000 001 – 2 000 000 35 082 3 284 42 628 4 087 48 649 4 855 54 375 5 796
X: 2 000 001 – 5 000 000 7 037 1 243 8 222 1 430 9 993 1 592 9 332 1 567
Y: 5 000 001 + 1 338 468 1 488 657 1 963 735 1 503 531
Total 2 356 973 54 489 2 328 390 57 740 2 307 322 61 474 2 046 338 59 704
1. From the 2010 tax year, allowance source codes 3706, 3710, 3711 and 3712 were consolidated into source code 3713.
76
Table A2.5.4: Assessed individual taxpayers: Allowances - Other allowances (code 3713) 1 by taxable income group, 2015 – 2018 (continued)
A: < 0 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

B: = 0 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
C: 1 – 20 000 0.9% 0.1% 0.8% 0.1% 0.6% 0.1% 0.4% 0.1%
D: 20 001 – 30 000 0.6% 0.1% 0.6% 0.2% 0.4% 0.1% 0.3% 0.1%
2019 Tax Statistics

E: 30 001 – 40 000 0.7% 0.1% 0.6% 0.1% 0.5% 0.1% 0.4% 0.1%
F: 40 001 – 50 000 0.8% 0.1% 0.7% 0.2% 0.6% 0.1% 0.5% 0.1%
G: 50 001 – 60 000 0.9% 0.2% 0.8% 0.2% 0.7% 0.2% 0.6% 0.1%
H: 60 001 – 70 000 1.1% 0.4% 1.0% 0.3% 0.8% 0.2% 0.6% 0.1%
I: 70 001 – 80 000 1.5% 0.4% 1.2% 0.3% 1.1% 0.3% 0.8% 0.3%
J: 80 001 – 90 000 2.0% 0.7% 1.7% 0.6% 1.3% 0.4% 0.9% 0.3%
K: 90 000 – 100 000 2.3% 1.0% 2.0% 0.7% 1.7% 0.6% 1.1% 0.3%
L: 100 001 – 110 000 2.9% 1.2% 2.3% 0.8% 1.9% 0.6% 1.5% 0.6%
M: 110 001 – 120 000 3.0% 1.4% 2.6% 1.1% 2.2% 0.9% 1.6% 0.6%
N: 120 001 – 130 000 3.0% 1.5% 2.6% 1.1% 2.3% 1.0% 1.8% 0.7%
O: 130 001 – 140 000 3.1% 1.8% 2.6% 1.2% 2.4% 1.1% 2.0% 0.8%
PERSONAL INCOME TAX
P: 140 001 – 150 000 3.0% 1.7% 2.9% 1.5% 2.4% 1.2% 2.1% 0.9%
Q: 150 001 – 200 000 16.0% 10.4% 14.5% 8.7% 13.6% 7.9% 11.2% 5.9%
R: 200 001 – 250 000 14.4% 11.0% 14.3% 10.4% 13.7% 9.4% 12.7% 8.0%
S: 250 001 – 350 000 20.9% 19.4% 22.1% 19.5% 22.8% 19.3% 23.3% 18.1%
T: 350 001 – 500 000 11.7% 15.5% 13.8% 16.2% 16.2% 17.7% 19.8% 20.0%
U: 500 001 – 750 000 7.0% 16.5% 8.1% 17.4% 9.1% 17.5% 11.2% 18.6%
V: 750 001 – 1 000 000 2.1% 7.1% 2.7% 8.8% 3.1% 9.7% 4.0% 11.3%
W: 1 000 001 – 2 000 000 1.5% 6.0% 1.8% 7.1% 2.1% 7.9% 2.7% 9.7%
X: 2 000 001 – 5 000 000 0.3% 2.3% 0.4% 2.5% 0.4% 2.6% 0.5% 2.6%
Y: 5 000 001 + 0.1% 0.9% 0.1% 1.1% 0.1% 1.2% 0.1% 0.9%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
1. From the 2010 tax year, allowance source codes 3706, 3710, 3711 and 3712 were consolidated into source code 3713.
77
79
80
Table A2.6.1: Assessed individual taxpayers: Fringe benefits, 2015 – 2018
Fringe benefit Number of Amount Number of Amount Number of Amount Number of Amount
3801 Acquisition of asset at less than the actual value 1 1 063 867 4 202 1 217 122 4 935 1 278 927 5 372 1 188 225 5 183
3802 Right of use of motor vehicle 90 498 6 649 85 448 6 664 80 007 6 660 73 180 6 492
3803 Right of use of asset 25 1 37 4 20 1 10 0
3804 Meals and refreshments vouchers 37 0 34 0 38 0 32 0
3805 Free or cheap residential / holiday accommodation 94 753 2 077 92 176 2 146 89 499 2 171 81 216 2 021
2019 Tax Statistics

3806 Free or cheap services 131 816 330 135 164 362 125 107 351 125 421 338
3807 Low or interest-free loans: house 82 1 65 0 62 1 50 0
3808 Payment of employees' debt 489 192 3 670 523 874 4 156 461 515 3 657 395 860 3 034
3809 Bursaries and scholarships 7 572 112 7 288 95 6 073 91 4 458 81
3810 Medical aid paid on behalf of employee 2 129 366 48 255 2 071 656 52 626 2 006 470 55 191 1 846 138 55 460
Other1 4 754 206 6 601 278 8 211 309 9 763 307
Foreign fringe benefits 2 2 572 67 2 476 59 3 274 81 3 374 82
Pension and provident fund3 0 0 0 0 3 466 073 109 744 3 156 691 110 780
Total 65 568 71 324 183 630 183 778
Percentage of total
3801 Acquisition of asset at less than the actual value 1 6.4% 6.9% 2.9% 2.8%
3802 Right of use of motor vehicle 10.1% 9.3% 3.6% 3.5%
PERSONAL INCOME TAX
3803 Right of use of asset 0.0% 0.0% 0.0% 0.0%

3804 Meals and refreshments vouchers 0.0% 0.0% 0.0% 0.0%
3805 Free or cheap residential / holiday accommodation 3.2% 3.0% 1.2% 1.1%
3806 Free or cheap services 0.5% 0.5% 0.2% 0.2%
3807 Low or interest-free loans: house 0.0% 0.0% 0.0% 0.0%
3808 Payment of employees' debt 5.6% 5.8% 2.0% 1.7%
3809 Bursaries and scholarships 0.2% 0.1% 0.0% 0.0%
3810 Medical aid paid on behalf of employee 73.6% 73.8% 30.1% 30.2%
Other1 0.3% 0.4% 0.2% 0.2%
2 0.1% 0.1% 0.0% 0.0%
Foreign fringe benefits
Pension and provident fund3 0.0% 0.0% 59.8% 60.3%
Total 100.0% 100.0% 40.2% 100.0%

1. Includes insurance policies ceded to individual and any other benefit or asset received.
2. Foreign fringe benefits (codes 3851 to 3863).
3. Pension, retirement annuity and provident fund contributions (codes 3817 to 3819, 3825 to 3828) resulting from retirement reform announced from 1 March 2016 in section 11F (replacement
of section 11(k )) of the Income Tax Act.
Table A2.6.2: Assessed individual taxpayers: Fringe benefits - Acquisition of asset (code 3801) by taxable income group, 2015 – 2018
A: < 0 494 2 493 2 227 1 176 1

B: = 0 70 0 132 0 48 0 35 0
C: 1 – 20 000 7 644 2 7 015 2 5 479 2 3 985 2
D: 20 001 – 30 000 5 898 2 5 924 3 4 643 2 3 869 1
2019 Tax Statistics

E: 30 001 – 40 000 7 556 3 7 458 3 6 321 3 4 786 2
F: 40 001 – 50 000 9 592 5 9 030 5 8 324 4 6 063 3
G: 50 001 – 60 000 11 812 6 10 876 7 10 144 6 7 078 5
H: 60 001 – 70 000 15 969 10 15 162 10 13 108 10 8 466 7
I: 70 001 – 80 000 21 754 16 19 782 16 18 584 15 11 738 10
J: 80 001 – 90 000 24 826 20 24 353 21 22 956 21 16 075 16
K: 90 000 – 100 000 26 436 25 26 980 26 24 925 25 18 104 20
L: 100 001 – 110 000 28 934 30 28 368 30 26 780 29 19 935 23
M: 110 001 – 120 000 30 854 34 29 684 35 29 168 33 21 826 26
N: 120 001 – 130 000 31 589 38 31 435 39 30 234 38 23 111 30
O: 130 001 – 140 000 30 230 38 32 400 42 31 823 43 24 456 34
PERSONAL INCOME TAX
P: 140 001 – 150 000 29 385 40 32 895 44 32 522 46 25 837 39

Q: 150 001 – 200 000 134 210 224 160 571 255 162 476 267 132 379 225
R: 200 001 – 250 000 116 270 249 131 824 276 134 839 292 120 778 262
S: 250 001 – 350 000 172 672 480 205 188 556 214 507 614 200 008 571
T: 350 001 – 500 000 142 107 604 173 588 699 195 606 796 205 003 807
U: 500 001 – 750 000 114 907 676 141 142 832 162 320 927 172 662 987
V: 750 001 – 1 000 000 43 912 343 55 464 451 66 753 505 76 858 586
W: 1 000 001 – 2 000 000 40 780 529 50 175 634 57 720 683 65 549 762
X: 2 000 001 – 5 000 000 12 934 539 14 095 558 15 667 548 16 105 466
Y: 5 000 001 + 3 032 287 3 088 388 3 753 460 3 343 297
Total 1 063 867 4 202 1 217 122 4 935 1 278 927 5 372 1 188 225 5 183
79
81
82
Table A2.6.2: Assessed individual taxpayers: Fringe benefits - Acquisition of asset (code 3801) by taxable income group, 2015 – 2018 (continued)
A: < 0 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

B: = 0 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
C: 1 – 20 000 0.7% 0.0% 0.6% 0.0% 0.4% 0.0% 0.3% 0.0%
D: 20 001 – 30 000 0.6% 0.0% 0.5% 0.1% 0.4% 0.0% 0.3% 0.0%
2019 Tax Statistics

E: 30 001 – 40 000 0.7% 0.1% 0.6% 0.1% 0.5% 0.1% 0.4% 0.0%
F: 40 001 – 50 000 0.9% 0.1% 0.7% 0.1% 0.7% 0.1% 0.5% 0.1%
G: 50 001 – 60 000 1.1% 0.2% 0.9% 0.1% 0.8% 0.1% 0.6% 0.1%
H: 60 001 – 70 000 1.5% 0.2% 1.2% 0.2% 1.0% 0.2% 0.7% 0.1%
I: 70 001 – 80 000 2.0% 0.4% 1.6% 0.3% 1.5% 0.3% 1.0% 0.2%
J: 80 001 – 90 000 2.3% 0.5% 2.0% 0.4% 1.8% 0.4% 1.4% 0.3%
K: 90 000 – 100 000 2.5% 0.6% 2.2% 0.5% 1.9% 0.5% 1.5% 0.4%
L: 100 001 – 110 000 2.7% 0.7% 2.3% 0.6% 2.1% 0.5% 1.7% 0.4%
M: 110 001 – 120 000 2.9% 0.8% 2.4% 0.7% 2.3% 0.6% 1.8% 0.5%
N: 120 001 – 130 000 3.0% 0.9% 2.6% 0.8% 2.4% 0.7% 1.9% 0.6%
O: 130 001 – 140 000 2.8% 0.9% 2.7% 0.8% 2.5% 0.8% 2.1% 0.7%
PERSONAL INCOME TAX
P: 140 001 – 150 000 2.8% 1.0% 2.7% 0.9% 2.5% 0.9% 2.2% 0.7%
Q: 150 001 – 200 000 12.6% 5.3% 13.2% 5.2% 12.7% 5.0% 11.1% 4.3%
R: 200 001 – 250 000 10.9% 5.9% 10.8% 5.6% 10.5% 5.4% 10.2% 5.0%
S: 250 001 – 350 000 16.2% 11.4% 16.9% 11.3% 16.8% 11.4% 16.8% 11.0%
T: 350 001 – 500 000 13.4% 14.4% 14.3% 14.2% 15.3% 14.8% 17.3% 15.6%
U: 500 001 – 750 000 10.8% 16.1% 11.6% 16.9% 12.7% 17.3% 14.5% 19.0%
V: 750 001 – 1 000 000 4.1% 8.2% 4.6% 9.1% 5.2% 9.4% 6.5% 11.3%
W: 1 000 001 – 2 000 000 3.8% 12.6% 4.1% 12.8% 4.5% 12.7% 5.5% 14.7%
X: 2 000 001 – 5 000 000 1.2% 12.8% 1.2% 11.3% 1.2% 10.2% 1.4% 9.0%
Y: 5 000 001 + 0.3% 6.8% 0.3% 7.9% 0.3% 8.6% 0.3% 5.7%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
80
Table A2.6.3: Assessed individual taxpayers: Fringe benefits - Use of motor vehicle (code 3802) by taxable income group, 2015 – 2018
A: < 0 59 5 45 4 28 2 28 2
B: = 0 1 0 – – 3 0 3 0
C: 1 – 20 000 105 1 98 1 69 1 62 1
D: 20 001 – 30 000 138 1 110 1 79 1 73 1
2019 Tax Statistics

E: 30 001 – 40 000 155 1 132 2 100 1 70 1
F: 40 001 – 50 000 181 2 153 2 130 2 124 2
G: 50 001 – 60 000 249 4 176 3 163 3 104 2
H: 60 001 – 70 000 267 5 229 5 215 5 155 4
I: 70 001 – 80 000 349 8 331 9 278 8 192 5
J: 80 001 – 90 000 446 11 377 9 284 8 205 6
K: 90 000 – 100 000 469 13 418 12 355 11 272 9
L: 100 001 – 110 000 563 18 447 14 369 11 279 9
M: 110 001 – 120 000 670 21 459 15 477 17 338 12
N: 120 001 – 130 000 812 28 610 22 494 19 356 14
O: 130 001 – 140 000 909 33 703 28 600 26 463 20
PERSONAL INCOME TAX
P: 140 001 – 150 000 925 35 729 30 653 28 481 21

Q: 150 001 – 200 000 5 827 255 4 839 225 4 305 215 3 368 171
R: 200 001 – 250 000 8 203 411 6 762 359 5 876 330 4 699 274
S: 250 001 – 350 000 17 365 999 15 741 922 14 072 871 12 308 799
T: 350 001 – 500 000 19 312 1 290 18 175 1 269 16 953 1 244 16 557 1 243
U: 500 001 – 750 000 16 508 1 341 17 336 1 425 16 830 1 433 15 595 1 420
V: 750 001 – 1 000 000 6 581 657 6 829 694 7 007 742 7 124 795
W: 1 000 001 – 2 000 000 7 089 904 7 336 966 7 257 986 7 266 1 032
X: 2 000 001 – 5 000 000 2 786 475 2 878 520 2 797 537 2 530 501
Y: 5 000 001 + 529 128 535 129 613 158 528 147
Total 90 498 6 649 85 448 6 664 80 007 6 660 73 180 6 492
81
83
84
Table A2.6.3: Assessed individual taxpayers: Fringe benefits - Use of motor vehicle (code 3802) by taxable income group, 2015 – 2018 (continued)
A: < 0 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0%

B: = 0 0.0% 0.0% – – 0.0% 0.0% 0.0% 0.0%
C: 1 – 20 000 0.1% 0.0% 0.1% 0.0% 0.1% 0.0% 0.1% 0.0%
D: 20 001 – 30 000 0.2% 0.0% 0.1% 0.0% 0.1% 0.0% 0.1% 0.0%
2019 Tax Statistics

E: 30 001 – 40 000 0.2% 0.0% 0.2% 0.0% 0.1% 0.0% 0.1% 0.0%
F: 40 001 – 50 000 0.2% 0.0% 0.2% 0.0% 0.2% 0.0% 0.2% 0.0%
G: 50 001 – 60 000 0.3% 0.1% 0.2% 0.0% 0.2% 0.0% 0.1% 0.0%
H: 60 001 – 70 000 0.3% 0.1% 0.3% 0.1% 0.3% 0.1% 0.2% 0.1%
I: 70 001 – 80 000 0.4% 0.1% 0.4% 0.1% 0.3% 0.1% 0.3% 0.1%
J: 80 001 – 90 000 0.5% 0.2% 0.4% 0.1% 0.4% 0.1% 0.3% 0.1%
K: 90 000 – 100 000 0.5% 0.2% 0.5% 0.2% 0.4% 0.2% 0.4% 0.1%
L: 100 001 – 110 000 0.6% 0.3% 0.5% 0.2% 0.5% 0.2% 0.4% 0.1%
M: 110 001 – 120 000 0.7% 0.3% 0.5% 0.2% 0.6% 0.3% 0.5% 0.2%
N: 120 001 – 130 000 0.9% 0.4% 0.7% 0.3% 0.6% 0.3% 0.5% 0.2%
O: 130 001 – 140 000 1.0% 0.5% 0.8% 0.4% 0.7% 0.4% 0.6% 0.3%
PERSONAL INCOME TAX
P: 140 001 – 150 000 1.0% 0.5% 0.9% 0.4% 0.8% 0.4% 0.7% 0.3%
Q: 150 001 – 200 000 6.4% 3.8% 5.7% 3.4% 5.4% 3.2% 4.6% 2.6%
R: 200 001 – 250 000 9.1% 6.2% 7.9% 5.4% 7.3% 5.0% 6.4% 4.2%
S: 250 001 – 350 000 19.2% 15.0% 18.4% 13.8% 17.6% 13.1% 16.8% 12.3%
T: 350 001 – 500 000 21.3% 19.4% 21.3% 19.0% 21.2% 18.7% 22.6% 19.1%
U: 500 001 – 750 000 18.2% 20.2% 20.3% 21.4% 21.0% 21.5% 21.3% 21.9%
V: 750 001 – 1 000 000 7.3% 9.9% 8.0% 10.4% 8.8% 11.1% 9.7% 12.2%
W: 1 000 001 – 2 000 000 7.8% 13.6% 8.6% 14.5% 9.1% 14.8% 9.9% 15.9%
X: 2 000 001 – 5 000 000 3.1% 7.1% 3.4% 7.8% 3.5% 8.1% 3.5% 7.7%
Y: 5 000 001 + 0.6% 1.9% 0.6% 1.9% 0.8% 2.4% 0.7% 2.3%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
82
Table A2.6.4: Assessed individual taxpayers: Fringe benefits - Medical aid paid on behalf of employee (code 3810) by taxable income group, 2015 – 2018
A: < 0 615 17 468 13 271 8 196 7

B: = 0 73 2 62 2 56 2 41 1
C: 1 – 20 000 3 082 8 2 873 11 2 071 7 1 293 5
D: 20 001 – 30 000 3 483 12 3 131 14 2 324 11 1 631 8
2019 Tax Statistics

E: 30 001 – 40 000 4 194 16 3 691 17 2 919 15 2 136 12
F: 40 001 – 50 000 5 404 25 4 661 25 4 163 22 2 529 15
G: 50 001 – 60 000 6 968 36 5 669 34 4 450 27 2 990 20
H: 60 001 – 70 000 9 623 58 9 531 81 5 943 40 3 807 27
I: 70 001 – 80 000 14 203 96 10 494 75 8 500 62 4 792 37
J: 80 001 – 90 000 20 634 160 14 036 107 10 957 86 6 402 54
K: 90 000 – 100 000 29 196 272 20 264 177 17 549 241 8 706 79
L: 100 001 – 110 000 40 094 459 28 226 304 20 574 214 12 021 125
M: 110 001 – 120 000 50 503 657 36 504 475 27 491 340 17 265 213
N: 120 001 – 130 000 56 018 815 43 004 635 33 891 498 23 836 398
O: 130 001 – 140 000 56 477 871 47 257 780 38 470 636 27 552 451
PERSONAL INCOME TAX
P: 140 001 – 150 000 59 677 930 48 709 846 43 182 772 31 787 578
Q: 150 001 – 200 000 347 888 6 930 293 079 5 959 258 102 5 388 193 212 4 130
R: 200 001 – 250 000 313 782 6 347 300 463 7 054 281 141 7 239 243 072 6 663
S: 250 001 – 350 000 494 335 11 136 504 305 12 692 488 571 13 061 440 573 12 386
T: 350 001 – 500 000 294 340 7 602 338 367 9 509 376 585 11 174 406 995 12 742
U: 500 001 – 750 000 187 337 5 915 209 188 6 898 220 458 7 569 240 710 8 648
V: 750 001 – 1 000 000 61 883 2 387 70 919 2 837 76 817 3 186 87 367 3 737
W: 1 000 001 – 2 000 000 52 782 2 486 58 998 2 920 61 985 3 215 67 939 3 697
X: 2 000 001 – 5 000 000 13 808 816 14 817 942 16 339 1 084 16 146 1 156
Y: 5 000 001 + 2 967 203 2 940 221 3 661 294 3 140 272
Total 2 129 366 48 255 2 071 656 52 626 2 006 470 55 191 1 846 138 55 460
83
85
86
Table A2.6.4: Assessed individual taxpayers: Fringe benefits - Medical aid paid on behalf of employee (code 3810) by taxable income group, 2015 – 2018
(continued)
A: < 0 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

B: = 0 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
C: 1 – 20 000 0.1% 0.0% 0.1% 0.0% 0.1% 0.0% 0.1% 0.0%
2019 Tax Statistics

D: 20 001 – 30 000 0.2% 0.0% 0.2% 0.0% 0.1% 0.0% 0.1% 0.0%
E: 30 001 – 40 000 0.2% 0.0% 0.2% 0.0% 0.1% 0.0% 0.1% 0.0%
F: 40 001 – 50 000 0.3% 0.1% 0.2% 0.0% 0.2% 0.0% 0.1% 0.0%
G: 50 001 – 60 000 0.3% 0.1% 0.3% 0.1% 0.2% 0.0% 0.2% 0.0%
H: 60 001 – 70 000 0.5% 0.1% 0.5% 0.2% 0.3% 0.1% 0.2% 0.0%
I: 70 001 – 80 000 0.7% 0.2% 0.5% 0.1% 0.4% 0.1% 0.3% 0.1%
J: 80 001 – 90 000 1.0% 0.3% 0.7% 0.2% 0.5% 0.2% 0.3% 0.1%
K: 90 000 – 100 000 1.4% 0.6% 1.0% 0.3% 0.9% 0.4% 0.5% 0.1%
L: 100 001 – 110 000 1.9% 1.0% 1.4% 0.6% 1.0% 0.4% 0.7% 0.2%
M: 110 001 – 120 000 2.4% 1.4% 1.8% 0.9% 1.4% 0.6% 0.9% 0.4%
N: 120 001 – 130 000 2.6% 1.7% 2.1% 1.2% 1.7% 0.9% 1.3% 0.7%
PERSONAL INCOME TAX
O: 130 001 – 140 000 2.7% 1.8% 2.3% 1.5% 1.9% 1.2% 1.5% 0.8%
P: 140 001 – 150 000 2.8% 1.9% 2.4% 1.6% 2.2% 1.4% 1.7% 1.0%
Q: 150 001 – 200 000 16.3% 14.4% 14.1% 11.3% 12.9% 9.8% 10.5% 7.4%
R: 200 001 – 250 000 14.7% 13.2% 14.5% 13.4% 14.0% 13.1% 13.2% 12.0%
S: 250 001 – 350 000 23.2% 23.1% 24.3% 24.1% 24.3% 23.7% 23.9% 22.3%
T: 350 001 – 500 000 13.8% 15.8% 16.3% 18.1% 18.8% 20.2% 22.0% 23.0%
U: 500 001 – 750 000 8.8% 12.3% 10.1% 13.1% 11.0% 13.7% 13.0% 15.6%
V: 750 001 – 1 000 000 2.9% 4.9% 3.4% 5.4% 3.8% 5.8% 4.7% 6.7%
W: 1 000 001 – 2 000 000 2.5% 5.2% 2.8% 5.5% 3.1% 5.8% 3.7% 6.7%
X: 2 000 001 – 5 000 000 0.6% 1.7% 0.7% 1.8% 0.8% 2.0% 0.9% 2.1%
Y: 5 000 001 + 0.1% 0.4% 0.1% 0.4% 0.2% 0.5% 0.2% 0.5%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
84
Table A2.6.5: Assessed individual taxpayers: Fringe benefits - Pension and provident fund 1 by taxable income group, 2015 – 2018
A: < 0 – – – – 472 13 350 10

B: = 0 – – – – 115 4 101 4
C: 1 – 20 000 – – – – 15 438 23 11 351 19
D: 20 001 – 30 000 – – – – 12 908 26 10 284 24
2019 Tax Statistics

E: 30 001 – 40 000 – – – – 18 089 47 13 142 37
F: 40 001 – 50 000 – – – – 23 414 71 16 805 53
G: 50 001 – 60 000 – – – – 28 023 100 19 290 69
H: 60 001 – 70 000 – – – – 34 694 150 23 801 98
I: 70 001 – 80 000 – – – – 48 777 244 32 208 154
J: 80 001 – 90 000 – – – – 64 231 393 42 698 243
K: 90 000 – 100 000 – – – – 74 906 555 50 821 354
L: 100 001 – 110 000 – – – – 80 657 702 58 271 490
M: 110 001 – 120 000 – – – – 87 613 882 61 794 588
N: 120 001 – 130 000 – – – – 91 339 1 014 69 252 773
PERSONAL INCOME TAX
O: 130 001 – 140 000 – – – – 92 108 1 107 70 861 844

P: 140 001 – 150 000 – – – – 93 834 1 223 72 967 935
Q: 150 001 – 200 000 – – – – 478 262 8 026 381 767 6 232
R: 200 001 – 250 000 – – – – 452 942 11 015 388 397 9 168
S: 250 001 – 350 000 – – – – 711 269 23 203 671 817 22 093
T: 350 001 – 500 000 – – – – 519 334 22 255 564 879 24 863
U: 500 001 – 750 000 – – – – 310 745 17 025 342 099 19 253
V: 750 001 – 1 000 000 – – – – 113 393 8 202 129 030 9 520
W: 1 000 001 – 2 000 000 – – – – 87 783 8 801 99 095 10 172
X: 2 000 001 – 5 000 000 – – – – 21 286 3 511 21 738 3 710
Y: 5 000 001 + – – – – 4 441 1 151 3 873 1 072
Total – – – – 3 466 073 109 744 3 156 691 110 780
87
88
Table A2.6.5: Assessed individual taxpayers: Fringe benefits - Pension and provident fund 1 by taxable income group, 2015 – 2018 (continued)
A: < 0 – – – – 0.0% 0.0% 0.0% 0.0%

B: = 0 – – – – 0.0% 0.0% 0.0% 0.0%
C: 1 – 20 000 – – – – 0.4% 0.0% 0.4% 0.0%
D: 20 001 – 30 000 – – – – 0.4% 0.0% 0.3% 0.0%
2019 Tax Statistics

E: 30 001 – 40 000 – – – – 0.5% 0.0% 0.4% 0.0%
F: 40 001 – 50 000 – – – – 0.7% 0.1% 0.5% 0.0%
G: 50 001 – 60 000 – – – – 0.8% 0.1% 0.6% 0.1%
H: 60 001 – 70 000 – – – – 1.0% 0.1% 0.8% 0.1%
I: 70 001 – 80 000 – – – – 1.4% 0.2% 1.0% 0.1%
J: 80 001 – 90 000 – – – – 1.9% 0.4% 1.4% 0.2%
K: 90 000 – 100 000 – – – – 2.2% 0.5% 1.6% 0.3%
L: 100 001 – 110 000 – – – – 2.3% 0.6% 1.8% 0.4%
M: 110 001 – 120 000 – – – – 2.5% 0.8% 2.0% 0.5%
N: 120 001 – 130 000 – – – – 2.6% 0.9% 2.2% 0.7%
O: 130 001 – 140 000 – – – – 2.7% 1.0% 2.2% 0.8%
PERSONAL INCOME TAX
P: 140 001 – 150 000 – – – – 2.7% 1.1% 2.3% 0.8%

Q: 150 001 – 200 000 – – – – 13.8% 7.3% 12.1% 5.6%
R: 200 001 – 250 000 – – – – 13.1% 10.0% 12.3% 8.3%
S: 250 001 – 350 000 – – – – 20.5% 21.1% 21.3% 19.9%
T: 350 001 – 500 000 – – – – 15.0% 20.3% 17.9% 22.4%
U: 500 001 – 750 000 – – – – 9.0% 15.5% 10.8% 17.4%
V: 750 001 – 1 000 000 – – – – 3.3% 7.5% 4.1% 8.6%
W: 1 000 001 – 2 000 000 – – – – 2.5% 8.0% 3.1% 9.2%
X: 2 000 001 – 5 000 000 – – – – 0.6% 3.2% 0.7% 3.3%
Y: 5 000 001 + – – – – 0.1% 1.0% 0.1% 1.0%
Total – – – – 100.0% 100.0% 100.0% 100.0%
86
Table A2.7.1: Assessed individual taxpayers: Deductions, 2015 – 2018
Deduction Number of Amount Number of Amount Number of Amount Number of Amount
taxpayers allowed taxpayers allowed taxpayers allowed taxpayers allowed
4001 Current pension fund contributions 2 320 357 37 665 2 284 246 39 605 – – – –
4002 Arrears pension fund contributions 56 714 88 60 545 93 – – – –
4006 Current retirement annuity fund contributions 1 567 767 20 007 1 541 675 21 533 – – – –
4007 Arrears retirement annuity fund contributions 30 479 43 33 371 45 – – – –
4011 Donations 89 757 951 77 004 707 83 257 807 84 093 809
4014 Travel expenses - fixed cost - business cost claimed 388 106 22 646 382 756 22 420 366 683 22 246 344 405 22 185
against allowance
4015 Travel expenses - actual business cost 33 208 1 358 22 199 1 179 21 019 1 153 20 204 1 142
2019 Tax Statistics

4016 Other 33 342 2 749 32 475 2 859 30 650 2 798 28 339 2 638
4017 Subsistence allowance - local 10 997 127 9 491 115 9 163 109 8 524 100
4018 Income protection contributions 3 465 082 3 107 – – – – – –
4027 Depreciation 8 087 121 7 782 126 7 558 131 7 562 164
4028 Home office expense 15 760 423 15 825 431 16 058 441 16 260 447
4029 Retirement fund contributions – – – – 3 953 548 195 409 3 592 958 193 531
4048 Employer provided vehicle expenses 53 614 3 127 53 183 3 228 53 668 3 455 50 753 3 454
4050 Employer provided vehicle expenses (operating lease) 1 166 84 1 459 107 1 645 123 1 541 115
Other1 20 874 1 911 26 513 2 578 22 892 2 261 22 025 2 611
Medical Tax Credits Rebate2 3 019 543 18 651 2 977 005 19 278 2 915 447 20 317 2 782 962 20 607
Medical Tax Credits Rebate - additional expense 2 783 753 4 284 795 774 4 478 860 867 5 188 900 341 5 631
Total 94 408 95 026 228 932 227 197
Percentage of total
4001 Current pension fund contributions 39.9% 41.7% – –
4002 Arrears pension fund contributions 0.1% 0.1% – –
4006 Current retirement annuity fund contributions 21.2% 22.7% – –
PERSONAL INCOME TAX
4007 Arrears retirement annuity fund contributions 0.0% 0.0% – –

4011 Donations 1.0% 0.7% 0.4% 0.4%
4014 Travel expenses - fixed cost - business cost claimed 24.0% 23.6% 9.7% 9.8%
against allowance
4015 Travel expenses - actual business cost 1.4% 1.2% 0.5% 0.5%
4016 Other 2.9% 3.0% 1.2% 1.2%
4017 Subsistence allowance - local 0.1% 0.1% 0.0% 0.0%

4018 Income protection contributions 3 3.3% – – –
4027 Depreciation 0.1% 0.1% 0.1% 0.1%
4028 Home office expense 0.4% 0.5% 0.2% 0.2%
4029 Retirement fund contributions – – 85.4% 85.2%
4048 Employer provided vehicle expenses 3.3% 3.4% 1.5% 1.5%
4050 Employer provided vehicle expenses (operating lease) 0.1% 0.1% 0.1% 0.1%
Other1 2.0% 2.7% 1.0% 1.1%
Medical Tax Credits Rebate2 19.8% 20.3% 8.9% 9.1%
Medical Tax Credits Rebate - additional expense 2 4.5% 4.7% 2.3% 2.5%
Total 100.0% 125.0% 111.1% 111.5%

1. Includes provident fund contributions as well as tool, entertainment and foreign subsistence allowances and other deductions.
2. From the 2015 tax year no medical expenses deductions will appear on assessments as the additional medical expenses tax credit is treated as a rebate against taxes and not a deduction.
Medical tax credit (rebates and additional expenses allowed) has been added for comparative purposes. From 1 March 2014 tax credits applied to all taxpayers. Rebate amount allowed for 2014
tax year already included in medical deduction and is not included in total amount allowed.
3. Deductions for Income Insurance Protection Contributions can no longer be claimed from the 2016 year of assessment.
Retirement reform was announced from 1 March 2016 in section 11F (replacement of section 11(k )) of the Income Tax Act. From the 2017 tax year retirement contributions are grouped under
code 4029 and not separately under 4001, 4002, 4006 and 4007.
89
90
Table A2.7.2: Assessed individual taxpayers: Deductions - Current pension fund contributions (code 4001 1) by taxable income group, 2015 – 2018
A: < 0 887 14 1 985 29 – – – –

B: = 0 17 0 24 0 – – – –
C: 1 – 20 000 7 343 7 6 846 8 – – – –
D: 20 001 – 30 000 5 962 9 5 756 9 – – – –
2019 Tax Statistics

E: 30 001 – 40 000 8 473 16 7 567 15 – – – –
F: 40 001 – 50 000 10 205 24 8 804 21 – – – –
G: 50 001 – 60 000 11 990 33 9 718 27 – – – –
H: 60 001 – 70 000 16 395 56 13 313 43 – – – –
I: 70 001 – 80 000 24 621 101 18 088 72 – – – –
J: 80 001 – 90 000 36 048 171 27 139 128 – – – –
K: 90 000 – 100 000 45 769 246 35 762 190 – – – –
L: 100 001 – 110 000 56 706 336 45 972 273 – – – –
M: 110 001 – 120 000 60 368 378 52 633 338 – – – –
N: 120 001 – 130 000 62 072 418 53 873 366 – – – –
O: 130 001 – 140 000 67 162 501 55 694 406 – – – –
P: 140 001 – 150 000 68 161 549 62 729 505 – – – –
PERSONAL INCOME TAX
Q: 150 001 – 200 000 381 502 3 748 322 090 3 135 – – – –
R: 200 001 – 250 000 360 353 4 739 349 037 4 462 – – – –
S: 250 001 – 350 000 516 424 8 789 539 366 9 197 – – – –
T: 350 001 – 500 000 292 264 6 542 341 601 7 694 – – – –
U: 500 001 – 750 000 174 076 5 166 195 830 5 900 – – – –
V: 750 001 – 1 000 000 57 105 2 253 67 873 2 699 – – – –
W: 1 000 001 – 2 000 000 44 135 2 421 50 210 2 827 – – – –
X: 2 000 001 – 5 000 000 10 404 879 10 545 975 – – – –
Y: 5 000 001 + 1 915 268 1 791 288 – – – –
Total 2 320 357 37 665 2 284 246 39 605 – – – –
1. Retirement reform was announced from 1 March 2016 in section 11F (replacement of section 11(k )) of the Income Tax Act. From the 2017 tax year retirement contributions are grouped under
Table A2.7.2: Assessed individual taxpayers: Deductions - Current pension fund contributions (code 4001 1) by taxable income group, 2015 – 2018 (continued)
A: < 0 0.0% 0.0% 0.1% 0.1% – – – –

B: = 0 0.0% 0.0% 0.0% 0.0% – – – –
C: 1 – 20 000 0.3% 0.0% 0.3% 0.0% – – – –
D: 20 001 – 30 000 0.3% 0.0% 0.3% 0.0% – – – –
2019 Tax Statistics

E: 30 001 – 40 000 0.4% 0.0% 0.3% 0.0% – – – –
F: 40 001 – 50 000 0.4% 0.1% 0.4% 0.1% – – – –
G: 50 001 – 60 000 0.5% 0.1% 0.4% 0.1% – – – –
H: 60 001 – 70 000 0.7% 0.1% 0.6% 0.1% – – – –
I: 70 001 – 80 000 1.1% 0.3% 0.8% 0.2% – – – –
J: 80 001 – 90 000 1.6% 0.5% 1.2% 0.3% – – – –
K: 90 000 – 100 000 2.0% 0.7% 1.6% 0.5% – – – –
L: 100 001 – 110 000 2.4% 0.9% 2.0% 0.7% – – – –
M: 110 001 – 120 000 2.6% 1.0% 2.3% 0.9% – – – –
N: 120 001 – 130 000 2.7% 1.1% 2.4% 0.9% – – – –
O: 130 001 – 140 000 2.9% 1.3% 2.4% 1.0% – – – –
PERSONAL INCOME TAX
P: 140 001 – 150 000 2.9% 1.5% 2.7% 1.3% – – – –

Q: 150 001 – 200 000 16.4% 9.9% 14.1% 7.9% – – – –
R: 200 001 – 250 000 15.5% 12.6% 15.3% 11.3% – – – –
S: 250 001 – 350 000 22.3% 23.3% 23.6% 23.2% – – – –
T: 350 001 – 500 000 12.6% 17.4% 15.0% 19.4% – – – –
U: 500 001 – 750 000 7.5% 13.7% 8.6% 14.9% – – – –
V: 750 001 – 1 000 000 2.5% 6.0% 3.0% 6.8% – – – –
W: 1 000 001 – 2 000 000 1.9% 6.4% 2.2% 7.1% – – – –
X: 2 000 001 – 5 000 000 0.4% 2.3% 0.5% 2.5% – – – –
Y: 5 000 001 + 0.1% 0.7% 0.1% 0.7% – – – –
Total 100.0% 100.0% 100.0% 100.0% – – – –
89
91
92
Table A2.7.3: Assessed individual taxpayers: Deductions - Current retirement annuity fund contributions (code 4006 1) by taxable income group, 2015 – 2018
A: < 0 39 11 50 1 – – – –
B: = 0 1 992 4 2 432 4 – – – –
C: 1 – 20 000 8 268 26 8 679 27 – – – –
D: 20 001 – 30 000 4 775 17 4 847 17 – – – –
2019 Tax Statistics

E: 30 001 – 40 000 5 344 24 5 103 23 – – – –
F: 40 001 – 50 000 6 053 32 5 606 31 – – – –
G: 50 001 – 60 000 8 277 52 6 926 44 – – – –
H: 60 001 – 70 000 11 658 76 9 433 66 – – – –
I: 70 001 – 80 000 15 031 91 11 884 82 – – – –
J: 80 001 – 90 000 18 922 105 14 616 93 – – – –
K: 90 000 – 100 000 23 177 123 17 143 103 – – – –
L: 100 001 – 110 000 28 608 156 22 368 134 – – – –
M: 110 001 – 120 000 29 512 165 24 932 147 – – – –
N: 120 001 – 130 000 29 999 170 25 160 155 – – – –
O: 130 001 – 140 000 32 093 182 26 391 163 – – – –
PERSONAL INCOME TAX
P: 140 001 – 150 000 33 320 191 29 402 175 – – – –

Q: 150 001 – 200 000 198 045 1 162 166 883 1 069 – – – –
R: 200 001 – 250 000 216 661 1 387 195 175 1 308 – – – –
S: 250 001 – 350 000 357 625 2 807 363 364 2 900 – – – –
T: 350 001 – 500 000 229 597 2 797 258 863 3 102 – – – –
U: 500 001 – 750 000 161 993 3 121 177 360 3 444 – – – –
V: 750 001 – 1 000 000 66 346 1 937 75 345 2 207 – – – –
W: 1 000 001 – 2 000 000 61 228 2 936 69 225 3 407 – – – –
X: 2 000 001 – 5 000 000 16 115 1 573 17 425 1 806 – – – –
Y: 5 000 001 + 3 089 860 3 063 1 022 – – – –
Total 1 567 767 20 007 1 541 675 21 533 – – – –
90
Table A2.7.3: Assessed individual taxpayers: Deductions - Current retirement annuity fund contributions (code 40061) by taxable income group, 2015 – 2018
(continued)
A: < 0 0.0% 0.1% 0.0% 0.0% – – – –

B: = 0 0.1% 0.0% 0.2% 0.0% – – – –
C: 1 – 20 000 0.5% 0.1% 0.6% 0.1% – – – –
2019 Tax Statistics

D: 20 001 – 30 000 0.3% 0.1% 0.3% 0.1% – – – –
E: 30 001 – 40 000 0.3% 0.1% 0.3% 0.1% – – – –
F: 40 001 – 50 000 0.4% 0.2% 0.4% 0.1% – – – –
G: 50 001 – 60 000 0.5% 0.3% 0.4% 0.2% – – – –
H: 60 001 – 70 000 0.7% 0.4% 0.6% 0.3% – – – –
I: 70 001 – 80 000 1.0% 0.5% 0.8% 0.4% – – – –
J: 80 001 – 90 000 1.2% 0.5% 0.9% 0.4% – – – –
K: 90 000 – 100 000 1.5% 0.6% 1.1% 0.5% – – – –
L: 100 001 – 110 000 1.8% 0.8% 1.5% 0.6% – – – –
M: 110 001 – 120 000 1.9% 0.8% 1.6% 0.7% – – – –
N: 120 001 – 130 000 1.9% 0.9% 1.6% 0.7% – – – –
PERSONAL INCOME TAX
O: 130 001 – 140 000 2.0% 0.9% 1.7% 0.8% – – – –

P: 140 001 – 150 000 2.1% 1.0% 1.9% 0.8% – – – –
Q: 150 001 – 200 000 12.6% 5.8% 10.8% 5.0% – – – –
R: 200 001 – 250 000 13.8% 6.9% 12.7% 6.1% – – – –
S: 250 001 – 350 000 22.8% 14.0% 23.6% 13.5% – – – –
T: 350 001 – 500 000 14.6% 14.0% 16.8% 14.4% – – – –
U: 500 001 – 750 000 10.3% 15.6% 11.5% 16.0% – – – –
V: 750 001 – 1 000 000 4.2% 9.7% 4.9% 10.3% – – – –
W: 1 000 001 – 2 000 000 3.9% 14.7% 4.5% 15.8% – – – –
X: 2 000 001 – 5 000 000 1.0% 7.9% 1.1% 8.4% – – – –
Y: 5 000 001 + 0.2% 4.3% 0.2% 4.7% – – – –
Total 100.0% 100.0% 100.0% 100.0% – – – –
91
93
94
Table A2.7.4: Assessed individual taxpayers: Deductions - Travel expenses (fixed cost - business cost claimed against travel allowance) (code 4014) by taxable
income group, 2015 – 2018
A: < 0 150 10 124 9 93 8 90 6

B: = 0 15 1 5 0 27 2 19 1
C: 1 – 20 000 188 2 184 2 142 2 116 2
2019 Tax Statistics

D: 20 001 – 30 000 180 3 163 2 160 2 138 2
E: 30 001 – 40 000 258 4 244 4 201 4 170 3
F: 40 001 – 50 000 373 8 296 7 298 7 219 5
G: 50 001 – 60 000 533 13 441 10 426 11 330 9
H: 60 001 – 70 000 873 23 621 15 696 21 455 13
I: 70 001 – 80 000 1 171 33 1 017 27 998 30 688 21
J: 80 001 – 90 000 1 611 47 1 205 34 1 339 39 871 28
K: 90 000 – 100 000 1 968 58 1 666 46 1 594 45 1 109 36
L: 100 001 – 110 000 2 303 72 1 921 59 1 961 60 1 300 42
M: 110 001 – 120 000 2 577 88 2 265 71 2 164 70 1 591 55
N: 120 001 – 130 000 2 723 93 2 364 78 2 325 78 1 760 62
PERSONAL INCOME TAX
O: 130 001 – 140 000 3 023 108 2 582 89 2 498 89 1 889 70

P: 140 001 – 150 000 3 543 131 2 819 99 2 765 103 2 081 82
Q: 150 001 – 200 000 21 697 868 19 052 738 16 574 658 13 714 575
R: 200 001 – 250 000 25 148 1 137 22 923 988 20 681 908 17 773 818
S: 250 001 – 350 000 57 909 2 990 53 412 2 702 47 819 2 456 40 727 2 149
T: 350 001 – 500 000 83 252 4 991 80 296 4 736 74 059 4 481 66 258 4 140
U: 500 001 – 750 000 91 362 5 933 93 665 6 095 90 966 6 061 89 183 6 275
V: 750 001 – 1 000 000 40 597 2 718 44 396 2 985 45 812 3 202 48 591 3 564
W: 1 000 001 – 2 000 000 36 548 2 553 40 312 2 795 41 300 2 975 44 173 3 311
X: 2 000 001 – 5 000 000 8 750 660 9 412 721 10 017 790 9 771 794
Y: 5 000 001 + 1 354 104 1 371 106 1 768 143 1 389 121
Total 388 106 22 646 382 756 22 420 366 683 22 246 344 405 22 185
92
Table A2.7.4: Assessed individual taxpayers: Deductions - Travel expenses (fixed cost - business cost claimed against travel allowance) (code 4014) by taxable
income group, 2015 – 2018 (continued)
A: < 0 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

B: = 0 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
C: 1 – 20 000 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2019 Tax Statistics

D: 20 001 – 30 000 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
E: 30 001 – 40 000 0.1% 0.0% 0.1% 0.0% 0.1% 0.0% 0.0% 0.0%
F: 40 001 – 50 000 0.1% 0.0% 0.1% 0.0% 0.1% 0.0% 0.1% 0.0%
G: 50 001 – 60 000 0.1% 0.1% 0.1% 0.0% 0.1% 0.0% 0.1% 0.0%
H: 60 001 – 70 000 0.2% 0.1% 0.2% 0.1% 0.2% 0.1% 0.1% 0.1%
I: 70 001 – 80 000 0.3% 0.1% 0.3% 0.1% 0.3% 0.1% 0.2% 0.1%
J: 80 001 – 90 000 0.4% 0.2% 0.3% 0.2% 0.4% 0.2% 0.3% 0.1%
K: 90 000 – 100 000 0.5% 0.3% 0.4% 0.2% 0.4% 0.2% 0.3% 0.2%
L: 100 001 – 110 000 0.6% 0.3% 0.5% 0.3% 0.5% 0.3% 0.4% 0.2%
M: 110 001 – 120 000 0.7% 0.4% 0.6% 0.3% 0.6% 0.3% 0.5% 0.2%
N: 120 001 – 130 000 0.7% 0.4% 0.6% 0.3% 0.6% 0.4% 0.5% 0.3%
PERSONAL INCOME TAX
O: 130 001 – 140 000 0.8% 0.5% 0.7% 0.4% 0.7% 0.4% 0.5% 0.3%
P: 140 001 – 150 000 0.9% 0.6% 0.7% 0.4% 0.8% 0.5% 0.6% 0.4%
Q: 150 001 – 200 000 5.6% 3.8% 5.0% 3.3% 4.5% 3.0% 4.0% 2.6%
R: 200 001 – 250 000 6.5% 5.0% 6.0% 4.4% 5.6% 4.1% 5.2% 3.7%
S: 250 001 – 350 000 14.9% 13.2% 14.0% 12.1% 13.0% 11.0% 11.8% 9.7%
T: 350 001 – 500 000 21.5% 22.0% 21.0% 21.1% 20.2% 20.1% 19.2% 18.7%
U: 500 001 – 750 000 23.5% 26.2% 24.5% 27.2% 24.8% 27.2% 25.9% 28.3%
V: 750 001 – 1 000 000 10.5% 12.0% 11.6% 13.3% 12.5% 14.4% 14.1% 16.1%
W: 1 000 001 – 2 000 000 9.4% 11.3% 10.5% 12.5% 11.3% 13.4% 12.8% 14.9%
X: 2 000 001 – 5 000 000 2.3% 2.9% 2.5% 3.2% 2.7% 3.6% 2.8% 3.6%
Y: 5 000 001 + 0.3% 0.5% 0.4% 0.5% 0.5% 0.6% 0.4% 0.5%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
93
95
96
Table A2.7.5: Assessed individual taxpayers: Deductions - Travel expenses (actual business cost) (code 4015) by taxable income group, 2015 – 2018
A: < 0 127 8 106 7 106 9 108 7

B: = 0 3 0 4 0 21 2 32 3
C: 1 – 20 000 115 4 83 3 116 4 122 6
D: 20 001 – 30 000 104 3 68 2 72 3 80 4
2019 Tax Statistics

E: 30 001 – 40 000 120 3 88 4 105 4 73 3
F: 40 001 – 50 000 168 5 139 5 133 5 129 6
G: 50 001 – 60 000 311 9 187 7 192 7 173 8
H: 60 001 – 70 000 455 12 334 10 291 10 291 10
I: 70 001 – 80 000 739 19 414 12 421 13 458 15
J: 80 001 – 90 000 796 21 448 15 420 14 436 16
K: 90 000 – 100 000 819 22 508 18 477 17 473 19
L: 100 001 – 110 000 945 25 459 16 462 18 488 20
M: 110 001 – 120 000 980 26 506 19 504 18 444 18
N: 120 001 – 130 000 1 000 28 540 20 477 19 465 20
O: 130 001 – 140 000 1 042 28 486 19 513 21 415 17
PERSONAL INCOME TAX
P: 140 001 – 150 000 1 057 30 499 19 458 18 436 18

Q: 150 001 – 200 000 4 966 142 2 390 92 2 275 96 2 124 93
R: 200 001 – 250 000 3 962 121 2 132 90 1 971 87 1 943 92
S: 250 001 – 350 000 5 116 187 3 296 149 3 169 150 3 037 149
T: 350 001 – 500 000 4 082 191 3 340 174 3 073 170 2 956 162
U: 500 001 – 750 000 3 230 199 2 951 197 2 648 173 2 630 180
V: 750 001 – 1 000 000 1 314 99 1 354 105 1 268 102 1 248 99
W: 1 000 001 – 2 000 000 1 390 131 1 449 143 1 437 142 1 276 128
X: 2 000 001 – 5 000 000 326 39 372 47 367 46 323 43
Y: 5 000 001 + 41 6 46 6 43 6 44 7
Total 33 208 1 358 22 199 1 179 21 019 1 153 20 204 1 142
94
Table A2.7.5: Assessed individual taxpayers: Deductions - Travel expenses (actual business cost) (code 4015) by taxable income group, 2015 – 2018 (continued)
A: < 0 0.4% 0.6% 0.5% 0.6% 0.5% 0.8% 0.5% 0.6%

B: = 0 0.0% 0.0% 0.0% 0.0% 0.1% 0.2% 0.2% 0.2%
C: 1 – 20 000 0.3% 0.3% 0.4% 0.3% 0.6% 0.4% 0.6% 0.5%
D: 20 001 – 30 000 0.3% 0.2% 0.3% 0.2% 0.3% 0.2% 0.4% 0.3%
2019 Tax Statistics

E: 30 001 – 40 000 0.4% 0.2% 0.4% 0.3% 0.5% 0.4% 0.4% 0.3%
F: 40 001 – 50 000 0.5% 0.4% 0.6% 0.4% 0.6% 0.4% 0.6% 0.5%
G: 50 001 – 60 000 0.9% 0.7% 0.8% 0.6% 0.9% 0.6% 0.9% 0.7%
H: 60 001 – 70 000 1.4% 0.9% 1.5% 0.9% 1.4% 0.9% 1.4% 0.9%
I: 70 001 – 80 000 2.2% 1.4% 1.9% 1.0% 2.0% 1.2% 2.3% 1.3%
J: 80 001 – 90 000 2.4% 1.5% 2.0% 1.3% 2.0% 1.3% 2.2% 1.4%
K: 90 000 – 100 000 2.5% 1.6% 2.3% 1.5% 2.3% 1.5% 2.3% 1.6%
L: 100 001 – 110 000 2.8% 1.9% 2.1% 1.4% 2.2% 1.6% 2.4% 1.7%
M: 110 001 – 120 000 3.0% 1.9% 2.3% 1.6% 2.4% 1.5% 2.2% 1.6%
N: 120 001 – 130 000 3.0% 2.0% 2.4% 1.7% 2.3% 1.6% 2.3% 1.8%
O: 130 001 – 140 000 3.1% 2.1% 2.2% 1.6% 2.4% 1.8% 2.1% 1.5%
PERSONAL INCOME TAX
P: 140 001 – 150 000 3.2% 2.2% 2.2% 1.6% 2.2% 1.6% 2.2% 1.6%
Q: 150 001 – 200 000 15.0% 10.4% 10.8% 7.8% 10.8% 8.3% 10.5% 8.2%
R: 200 001 – 250 000 11.9% 8.9% 9.6% 7.6% 9.4% 7.6% 9.6% 8.1%
S: 250 001 – 350 000 15.4% 13.8% 14.8% 12.6% 15.1% 13.0% 15.0% 13.1%
T: 350 001 – 500 000 12.3% 14.1% 15.0% 14.8% 14.6% 14.7% 14.6% 14.1%
U: 500 001 – 750 000 9.7% 14.6% 13.3% 16.7% 12.6% 15.0% 13.0% 15.7%
V: 750 001 – 1 000 000 4.0% 7.3% 6.1% 8.9% 6.0% 8.8% 6.2% 8.7%
W: 1 000 001 – 2 000 000 4.2% 9.6% 6.5% 12.1% 6.8% 12.3% 6.3% 11.2%
X: 2 000 001 – 5 000 000 1.0% 2.9% 1.7% 4.0% 1.7% 4.0% 1.6% 3.8%
Y: 5 000 001 + 0.1% 0.4% 0.2% 0.5% 0.2% 0.5% 0.2% 0.6%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
95
97
98
Table A2.7.6: Assessed individual taxpayers: Deductions - Other (code 4016) by taxable income group, 2015 – 2018
A: < 0 142 19 137 20 126 22 120 20

B: = 0 8 1 10 1 33 6 41 6
C: 1 – 20 000 113 7 110 6 146 8 138 11
D: 20 001 – 30 000 119 5 73 3 92 5 99 5
2019 Tax Statistics

E: 30 001 – 40 000 106 5 111 6 108 5 87 4
F: 40 001 – 50 000 152 5 170 6 174 10 153 7
G: 50 001 – 60 000 238 8 197 9 215 10 188 14
H: 60 001 – 70 000 357 13 343 15 287 12 258 11
I: 70 001 – 80 000 517 17 437 17 422 18 399 17
J: 80 001 – 90 000 486 15 450 18 433 18 409 18
K: 90 000 – 100 000 561 20 491 20 439 17 447 19
L: 100 001 – 110 000 581 22 502 20 497 20 469 21
M: 110 001 – 120 000 581 23 587 23 525 22 456 18
N: 120 001 – 130 000 639 23 572 21 489 21 452 23
O: 130 001 – 140 000 650 28 523 20 587 24 443 20
PERSONAL INCOME TAX
P: 140 001 – 150 000 655 24 577 23 536 26 508 24

Q: 150 001 – 200 000 3 276 133 2 895 121 2 704 126 2 393 116
R: 200 001 – 250 000 3 062 135 2 802 132 2 561 129 2 317 122
S: 250 001 – 350 000 5 282 270 5 101 266 4 656 256 4 296 264
T: 350 001 – 500 000 5 565 366 5 575 365 5 106 338 4 857 326
U: 500 001 – 750 000 4 960 463 5 091 476 4 786 439 4 487 417
V: 750 001 – 1 000 000 2 209 297 2 410 340 2 380 329 2 266 307
W: 1 000 001 – 2 000 000 2 386 515 2 542 566 2 596 563 2 352 506
X: 2 000 001 – 5 000 000 610 259 678 293 661 307 615 271
Y: 5 000 001 + 87 76 91 73 91 66 89 71
Total 33 342 2 749 32 475 2 859 30 650 2 798 28 339 2 638
96
Table A2.7.6: Assessed individual taxpayers: Deductions - Other (code 4016) by taxable income group, 2015 – 2018 (continued)
A: < 0 0.4% 0.7% 0.4% 0.7% 0.4% 0.8% 0.4% 0.8%

B: = 0 0.0% 0.1% 0.0% 0.0% 0.1% 0.2% 0.1% 0.2%
C: 1 – 20 000 0.3% 0.3% 0.3% 0.2% 0.5% 0.3% 0.5% 0.4%
D: 20 001 – 30 000 0.4% 0.2% 0.2% 0.1% 0.3% 0.2% 0.3% 0.2%
2019 Tax Statistics

E: 30 001 – 40 000 0.3% 0.2% 0.3% 0.2% 0.4% 0.2% 0.3% 0.2%
F: 40 001 – 50 000 0.5% 0.2% 0.5% 0.2% 0.6% 0.3% 0.5% 0.3%
G: 50 001 – 60 000 0.7% 0.3% 0.6% 0.3% 0.7% 0.4% 0.7% 0.5%
H: 60 001 – 70 000 1.1% 0.5% 1.1% 0.5% 0.9% 0.4% 0.9% 0.4%
I: 70 001 – 80 000 1.6% 0.6% 1.3% 0.6% 1.4% 0.7% 1.4% 0.6%
J: 80 001 – 90 000 1.5% 0.6% 1.4% 0.6% 1.4% 0.6% 1.4% 0.7%
K: 90 000 – 100 000 1.7% 0.7% 1.5% 0.7% 1.4% 0.6% 1.6% 0.7%
L: 100 001 – 110 000 1.7% 0.8% 1.5% 0.7% 1.6% 0.7% 1.7% 0.8%
M: 110 001 – 120 000 1.7% 0.8% 1.8% 0.8% 1.7% 0.8% 1.6% 0.7%
N: 120 001 – 130 000 1.9% 0.8% 1.8% 0.7% 1.6% 0.7% 1.6% 0.9%
O: 130 001 – 140 000 1.9% 1.0% 1.6% 0.7% 1.9% 0.9% 1.6% 0.8%
PERSONAL INCOME TAX
P: 140 001 – 150 000 2.0% 0.9% 1.8% 0.8% 1.7% 0.9% 1.8% 0.9%
Q: 150 001 – 200 000 9.8% 4.8% 8.9% 4.2% 8.8% 4.5% 8.4% 4.4%
R: 200 001 – 250 000 9.2% 4.9% 8.6% 4.6% 8.4% 4.6% 8.2% 4.6%
S: 250 001 – 350 000 15.8% 9.8% 15.7% 9.3% 15.2% 9.2% 15.2% 10.0%
T: 350 001 – 500 000 16.7% 13.3% 17.2% 12.8% 16.7% 12.1% 17.1% 12.3%
U: 500 001 – 750 000 14.9% 16.8% 15.7% 16.7% 15.6% 15.7% 15.8% 15.8%
V: 750 001 – 1 000 000 6.6% 10.8% 7.4% 11.9% 7.8% 11.8% 8.0% 11.6%
W: 1 000 001 – 2 000 000 7.2% 18.7% 7.8% 19.8% 8.5% 20.1% 8.3% 19.2%
X: 2 000 001 – 5 000 000 1.8% 9.4% 2.1% 10.2% 2.2% 11.0% 2.2% 10.3%
Y: 5 000 001 + 0.3% 2.8% 0.3% 2.6% 0.3% 2.4% 0.3% 2.7%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
97
99
100
Table A2.7.7: Assessed individual taxpayers: Deductions - Retirement fund contributions (code 4029 1 ) by taxable income group, 2015 – 2018
A: < 0 – – – – 46 1 6 0
B: = 0 – – – – 254 6 215 7
C: 1 – 20 000 – – – – 32 941 68 23 378 54
D: 20 001 – 30 000 – – – – 19 323 76 14 912 65
2019 Tax Statistics

E: 30 001 – 40 000 – – – – 24 704 123 17 979 95
F: 40 001 – 50 000 – – – – 30 637 181 21 843 136
G: 50 001 – 60 000 – – – – 36 571 264 25 527 193
H: 60 001 – 70 000 – – – – 44 627 371 30 996 260
I: 70 001 – 80 000 – – – – 61 157 569 41 590 391
J: 80 001 – 90 000 – – – – 75 640 845 51 358 553
K: 90 000 – 100 000 – – – – 86 271 1 112 59 705 744
L: 100 001 – 110 000 – – – – 92 142 1 354 67 267 973
M: 110 001 – 120 000 – – – – 99 491 1 642 70 823 1 133
N: 120 001 – 130 000 – – – – 102 389 1 846 77 820 1 404
O: 130 001 – 140 000 – – – – 103 551 2 020 80 001 1 553
PERSONAL INCOME TAX
P: 140 001 – 150 000 – – – – 104 646 2 196 81 890 1 692

Q: 150 001 – 200 000 – – – – 531 339 13 961 427 087 10 975
R: 200 001 – 250 000 – – – – 498 962 18 447 430 100 15 365
S: 250 001 – 350 000 – – – – 778 659 39 289 735 294 36 648
T: 350 001 – 500 000 – – – – 581 743 38 695 625 788 41 719
U: 500 001 – 750 000 – – – – 362 614 31 381 394 048 33 943
V: 750 001 – 1 000 000 – – – – 138 308 15 679 154 459 17 561
W: 1 000 001 – 2 000 000 – – – – 113 586 17 307 127 119 19 795
X: 2 000 001 – 5 000 000 – – – – 28 161 6 400 28 577 6 777
Y: 5 000 001 + – – – – 5 786 1 575 5 176 1 492
Total – – – – 3 953 548 195 409 3 592 958 193 531
98
Table A2.7.7: Assessed individual taxpayers: Deductions - Retirement fund contributions (code 4029 1 ) by taxable income group, 2015 – 2018 (continued)
A: < 0 – – – – 0.0% 0.0% 0.0% 0.0%

B: = 0 – – – – 0.0% 0.0% 0.0% 0.0%
C: 1 – 20 000 – – – – 0.8% 0.0% 0.7% 0.0%
D: 20 001 – 30 000 – – – – 0.5% 0.0% 0.4% 0.0%
2019 Tax Statistics

E: 30 001 – 40 000 – – – – 0.6% 0.1% 0.5% 0.0%
F: 40 001 – 50 000 – – – – 0.8% 0.1% 0.6% 0.1%
G: 50 001 – 60 000 – – – – 0.9% 0.1% 0.7% 0.1%
H: 60 001 – 70 000 – – – – 1.1% 0.2% 0.9% 0.1%
I: 70 001 – 80 000 – – – – 1.5% 0.3% 1.2% 0.2%
J: 80 001 – 90 000 – – – – 1.9% 0.4% 1.4% 0.3%
K: 90 000 – 100 000 – – – – 2.2% 0.6% 1.7% 0.4%
L: 100 001 – 110 000 – – – – 2.3% 0.7% 1.9% 0.5%
M: 110 001 – 120 000 – – – – 2.5% 0.8% 2.0% 0.6%
N: 120 001 – 130 000 – – – – 2.6% 0.9% 2.2% 0.7%
O: 130 001 – 140 000 – – – – 2.6% 1.0% 2.2% 0.8%
PERSONAL INCOME TAX
P: 140 001 – 150 000 – – – – 2.6% 1.1% 2.3% 0.9%

Q: 150 001 – 200 000 – – – – 13.4% 7.1% 11.9% 5.7%
R: 200 001 – 250 000 – – – – 12.6% 9.4% 12.0% 7.9%
S: 250 001 – 350 000 – – – – 19.7% 20.1% 20.5% 18.9%
T: 350 001 – 500 000 – – – – 14.7% 19.8% 17.4% 21.6%
U: 500 001 – 750 000 – – – – 9.2% 16.1% 11.0% 17.5%
V: 750 001 – 1 000 000 – – – – 3.5% 8.0% 4.3% 9.1%
W: 1 000 001 – 2 000 000 – – – – 2.9% 8.9% 3.5% 10.2%
X: 2 000 001 – 5 000 000 – – – – 0.7% 3.3% 0.8% 3.5%
Y: 5 000 001 + – – – – 0.1% 0.8% 0.1% 0.8%
Total – – – – 100.0% 100.0% 100.0% 100.0%
99
101
102
Table A2.7.8: Assessed individual taxpayers: Deductions - Employer provided vehicle expenses (code 4048) by taxable income group, 2015 – 2018
A: < 0 9 1 9 1 5 0 3 0
B: = 0 – – – – 1 0 1 0
C: 1 – 20 000 13 0 19 0 20 1 10 0
D: 20 001 – 30 000 24 0 20 0 17 1 19 0
2019 Tax Statistics

E: 30 001 – 40 000 31 0 35 1 26 0 25 1
F: 40 001 – 50 000 42 1 35 0 43 1 41 1
G: 50 001 – 60 000 66 2 46 1 48 1 32 1
H: 60 001 – 70 000 93 2 76 2 82 2 62 2
I: 70 001 – 80 000 122 4 129 4 113 4 80 2
J: 80 001 – 90 000 185 5 166 5 133 4 106 3
K: 90 000 – 100 000 203 7 194 6 199 7 137 4
L: 100 001 – 110 000 251 9 217 7 172 6 156 5
M: 110 001 – 120 000 296 10 224 8 284 11 194 8
N: 120 001 – 130 000 437 15 335 13 292 12 208 9
O: 130 001 – 140 000 483 18 399 15 389 17 291 13
PERSONAL INCOME TAX
P: 140 001 – 150 000 520 20 460 18 411 17 304 13

Q: 150 001 – 200 000 3 513 150 3 119 135 2 992 138 2 348 110
R: 200 001 – 250 000 5 626 258 4 785 229 4 343 220 3 497 183
S: 250 001 – 350 000 12 162 613 11 365 569 10 944 571 9 482 524
T: 350 001 – 500 000 12 553 724 12 477 734 12 560 762 12 544 775
U: 500 001 – 750 000 9 635 653 10 712 725 11 194 789 11 066 804
V: 750 001 – 1 000 000 3 472 264 3 952 312 4 364 360 4 725 398
W: 1 000 001 – 2 000 000 3 097 276 3 487 325 3 953 382 4 296 433
X: 2 000 001 – 5 000 000 701 82 830 101 966 127 1 000 137
Y: 5 000 001 + 80 12 92 17 117 22 126 28
Total 53 614 3 127 53 183 3 228 53 668 3 455 50 753 3 454
100
Table A2.7.8: Assessed individual taxpayers: Deductions - Employer provided vehicle expenses (code 4048) by taxable income group, 2015 – 2018 (continued)
A: < 0 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

B: = 0 – – – – 0.0% 0.0% 0.0% 0.0%
C: 1 – 20 000 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
D: 20 001 – 30 000 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2019 Tax Statistics

E: 30 001 – 40 000 0.1% 0.0% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0%
F: 40 001 – 50 000 0.1% 0.0% 0.1% 0.0% 0.1% 0.0% 0.1% 0.0%
G: 50 001 – 60 000 0.1% 0.0% 0.1% 0.0% 0.1% 0.0% 0.1% 0.0%
H: 60 001 – 70 000 0.2% 0.1% 0.1% 0.1% 0.2% 0.1% 0.1% 0.1%
I: 70 001 – 80 000 0.2% 0.1% 0.2% 0.1% 0.2% 0.1% 0.2% 0.1%
J: 80 001 – 90 000 0.3% 0.2% 0.3% 0.1% 0.2% 0.1% 0.2% 0.1%
K: 90 000 – 100 000 0.4% 0.2% 0.4% 0.2% 0.4% 0.2% 0.3% 0.1%
L: 100 001 – 110 000 0.5% 0.3% 0.4% 0.2% 0.3% 0.2% 0.3% 0.2%
M: 110 001 – 120 000 0.6% 0.3% 0.4% 0.2% 0.5% 0.3% 0.4% 0.2%
N: 120 001 – 130 000 0.8% 0.5% 0.6% 0.4% 0.5% 0.3% 0.4% 0.3%
O: 130 001 – 140 000 0.9% 0.6% 0.8% 0.5% 0.7% 0.5% 0.6% 0.4%
PERSONAL INCOME TAX
P: 140 001 – 150 000 1.0% 0.6% 0.9% 0.6% 0.8% 0.5% 0.6% 0.4%
Q: 150 001 – 200 000 6.6% 4.8% 5.9% 4.2% 5.6% 4.0% 4.6% 3.2%
R: 200 001 – 250 000 10.5% 8.3% 9.0% 7.1% 8.1% 6.4% 6.9% 5.3%
S: 250 001 – 350 000 22.7% 19.6% 21.4% 17.6% 20.4% 16.5% 18.7% 15.2%
T: 350 001 – 500 000 23.4% 23.2% 23.5% 22.7% 23.4% 22.1% 24.7% 22.4%
U: 500 001 – 750 000 18.0% 20.9% 20.1% 22.5% 20.9% 22.8% 21.8% 23.3%
V: 750 001 – 1 000 000 6.5% 8.4% 7.4% 9.7% 8.1% 10.4% 9.3% 11.5%
W: 1 000 001 – 2 000 000 5.8% 8.8% 6.6% 10.1% 7.4% 11.1% 8.5% 12.5%
X: 2 000 001 – 5 000 000 1.3% 2.6% 1.6% 3.1% 1.8% 3.7% 2.0% 4.0%
Y: 5 000 001 + 0.1% 0.4% 0.2% 0.5% 0.2% 0.6% 0.2% 0.8%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
101
103
104
Table A2.7.9: Assessed individual taxpayers: Medical Tax Credits1 by taxable income group, 2015 – 2018
A: < 0 – – – – – – – –
B: = 0 – – – – – – – –
C: 1 – 20 000 267 0 268 0 187 0 169 0
D: 20 001 – 30 000 236 0 210 0 158 0 151 0
2019 Tax Statistics

E: 30 001 – 40 000 246 0 256 0 212 0 159 0
F: 40 001 – 50 000 303 0 287 0 223 0 209 0
G: 50 001 – 60 000 287 1 299 1 253 0 191 0
H: 60 001 – 70 000 355 1 305 1 252 0 232 0
I: 70 001 – 80 000 30 582 27 15 999 10 10 630 6 6 577 3
J: 80 001 – 90 000 43 159 103 33 386 65 26 707 46 19 046 31
K: 90 000 – 100 000 52 447 173 40 882 127 36 084 109 24 308 73
L: 100 001 – 110 000 65 727 265 50 409 193 39 268 147 29 464 111
M: 110 001 – 120 000 82 510 361 62 251 268 50 031 217 37 206 162
N: 120 001 – 130 000 88 466 427 71 353 335 59 027 281 47 667 221
O: 130 001 – 140 000 88 872 451 78 371 397 67 938 347 54 281 275
PERSONAL INCOME TAX
P: 140 001 – 150 000 90 243 468 79 882 427 72 526 404 59 066 332
Q: 150 001 – 200 000 479 825 2 830 430 411 2 521 394 247 2 432 326 046 2 067
R: 200 001 – 300 000 789 760 5 076 775 321 5 086 735 065 5 140 662 818 4 817
S: 300 001 – 400 000 453 680 3 068 498 133 3 555 527 796 4 024 529 732 4 206
T: 400 001 – 500 000 240 148 1 625 265 958 1 892 286 624 2 187 318 168 2 566
U: 500 001 – 750 000 284 845 2 019 315 704 2 331 332 140 2 613 362 582 2 994
V: 750 001 – 1 000 000 104 682 778 119 923 927 129 011 1 062 144 655 1 256
W: 1 000 001 – 2 000 000 92 610 724 105 021 858 111 232 968 124 312 1 139
X: 2 000 001 – 5 000 000 24 950 206 27 117 235 29 519 272 30 151 294
Y: 5 000 001 + 5 343 46 5 259 48 6 317 61 5 772 59
Total 3 019 543 18 651 2 977 005 19 278 2 915 447 20 317 2 782 962 20 607
Medical tax credit (rebates and additional expenses allowed) has been added for comparative purposes.
102
Table A2.7.9: Assessed individual taxpayers: Medical Tax Credits1 by taxable income group, 2015 – 2018 (continued)
A: < 0 – – – – – – – –
B: = 0 – – – – – – – –
C: 1 – 20 000 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
D: 20 001 – 30 000 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2019 Tax Statistics

E: 30 001 – 40 000 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
F: 40 001 – 50 000 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
G: 50 001 – 60 000 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
H: 60 001 – 70 000 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
I: 70 001 – 80 000 1.0% 0.1% 0.5% 0.1% 0.4% 0.0% 0.2% 0.0%
J: 80 001 – 90 000 1.4% 0.6% 1.1% 0.3% 0.9% 0.2% 0.7% 0.1%
K: 90 000 – 100 000 1.7% 0.9% 1.4% 0.7% 1.2% 0.5% 0.9% 0.4%
L: 100 001 – 110 000 2.2% 1.4% 1.7% 1.0% 1.3% 0.7% 1.1% 0.5%
M: 110 001 – 120 000 2.7% 1.9% 2.1% 1.4% 1.7% 1.1% 1.3% 0.8%
N: 120 001 – 130 000 2.9% 2.3% 2.4% 1.7% 2.0% 1.4% 1.7% 1.1%
O: 130 001 – 140 000 2.9% 2.4% 2.6% 2.1% 2.3% 1.7% 2.0% 1.3%
PERSONAL INCOME TAX
P: 140 001 – 150 000 3.0% 2.5% 2.7% 2.2% 2.5% 2.0% 2.1% 1.6%
Q: 150 001 – 200 000 15.9% 15.2% 14.5% 13.1% 13.5% 12.0% 11.7% 10.0%
R: 200 001 – 300 000 26.2% 27.2% 26.0% 26.4% 25.2% 25.3% 23.8% 23.4%
S: 300 001 – 400 000 15.0% 16.5% 16.7% 18.4% 18.1% 19.8% 19.0% 20.4%
T: 400 001 – 500 000 8.0% 8.7% 8.9% 9.8% 9.8% 10.8% 11.4% 12.5%
U: 500 001 – 750 000 9.4% 10.8% 10.6% 12.1% 11.4% 12.9% 13.0% 14.5%
V: 750 001 – 1 000 000 3.5% 4.2% 4.0% 4.8% 4.4% 5.2% 5.2% 6.1%
W: 1 000 001 – 2 000 000 3.1% 3.9% 3.5% 4.4% 3.8% 4.8% 4.5% 5.5%
X: 2 000 001 – 5 000 000 0.8% 1.1% 0.9% 1.2% 1.0% 1.3% 1.1% 1.4%
Y: 5 000 001 + 0.2% 0.2% 0.2% 0.2% 0.2% 0.3% 0.2% 0.3%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
103
105
106
Table A2.7.10: Assessed individual taxpayers: Medical Tax Credits1 - additional expense by taxable income group, 2015 – 2018
A: < 0 1 0 – – – – – –
B: = 0 – – – – – – – –
C: 1 – 20 000 121 0 111 0 107 0 120 0
D: 20 001 – 30 000 111 0 101 0 94 0 92 0
2019 Tax Statistics

E: 30 001 – 40 000 132 0 120 0 118 0 108 0
F: 40 001 – 50 000 144 0 132 0 119 0 127 0
G: 50 001 – 60 000 151 0 134 0 141 0 117 0
H: 60 001 – 70 000 179 0 149 0 147 0 152 0
I: 70 001 – 80 000 847 1 500 0 430 0 291 0
J: 80 001 – 90 000 2 725 2 1 276 2 1 547 2 929 1
K: 90 000 – 100 000 8 818 9 5 570 5 5 121 6 2 897 3
L: 100 001 – 110 000 12 818 17 8 471 12 7 978 13 6 010 8
M: 110 001 – 120 000 18 535 29 13 656 20 12 584 21 9 088 14
N: 120 001 – 130 000 21 345 40 17 067 30 15 669 31 14 662 31
O: 130 001 – 140 000 24 007 52 21 190 42 19 956 44 16 817 34
PERSONAL INCOME TAX
P: 140 001 – 150 000 27 937 65 24 021 55 23 347 58 20 877 47

Q: 150 001 – 200 000 163 561 541 149 906 479 152 791 518 139 273 444
R: 200 001 – 300 000 233 568 1 195 243 312 1 194 259 176 1 366 260 972 1 363
S: 300 001 – 400 000 118 908 758 141 664 836 166 795 1 015 184 793 1 148
T: 400 001 – 500 000 56 938 459 63 110 500 76 789 594 101 075 716
U: 500 001 – 750 000 60 004 562 65 534 641 72 368 738 87 875 880
V: 750 001 – 1 000 000 17 549 223 21 777 270 24 796 316 28 758 387
W: 1 000 001 – 2 000 000 12 085 233 14 394 280 16 546 325 21 041 401
X: 2 000 001 – 5 000 000 2 613 75 3 013 92 3 481 111 3 588 122
Y: 5 000 001 + 656 20 566 20 767 29 679 29
Total 783 753 4 284 795 774 4 478 860 867 5 188 900 341 5 631
104
Table A2.7.10: Assessed individual taxpayers: Medical Tax Credits1 - additional expense by taxable income group, 2015 – 2018 (continued)
A: < 0 0.0% 0.0% – – – – – –

B: = 0 – – – – – – – –
C: 1 – 20 000 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
D: 20 001 – 30 000 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2019 Tax Statistics

E: 30 001 – 40 000 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
F: 40 001 – 50 000 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
G: 50 001 – 60 000 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
H: 60 001 – 70 000 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
I: 70 001 – 80 000 0.1% 0.0% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0%
J: 80 001 – 90 000 0.3% 0.0% 0.2% 0.0% 0.2% 0.0% 0.1% 0.0%
K: 90 000 – 100 000 1.1% 0.2% 0.7% 0.1% 0.6% 0.1% 0.3% 0.1%
L: 100 001 – 110 000 1.6% 0.4% 1.1% 0.3% 0.9% 0.2% 0.7% 0.1%
M: 110 001 – 120 000 2.4% 0.7% 1.7% 0.4% 1.5% 0.4% 1.0% 0.3%
N: 120 001 – 130 000 2.7% 0.9% 2.1% 0.7% 1.8% 0.6% 1.6% 0.6%
O: 130 001 – 140 000 3.1% 1.2% 2.7% 0.9% 2.3% 0.8% 1.9% 0.6%
PERSONAL INCOME TAX
P: 140 001 – 150 000 3.6% 1.5% 3.0% 1.2% 2.7% 1.1% 2.3% 0.8%
Q: 150 001 – 200 000 20.9% 12.6% 18.8% 10.7% 17.7% 10.0% 15.5% 7.9%
R: 200 001 – 300 000 29.8% 27.9% 30.6% 26.7% 30.1% 26.3% 29.0% 24.2%
S: 300 001 – 400 000 15.2% 17.7% 17.8% 18.7% 19.4% 19.6% 20.5% 20.4%
T: 400 001 – 500 000 7.3% 10.7% 7.9% 11.2% 8.9% 11.4% 11.2% 12.7%
U: 500 001 – 750 000 7.7% 13.1% 8.2% 14.3% 8.4% 14.2% 9.8% 15.6%
V: 750 001 – 1 000 000 2.2% 5.2% 2.7% 6.0% 2.9% 6.1% 3.2% 6.9%
W: 1 000 001 – 2 000 000 1.5% 5.4% 1.8% 6.3% 1.9% 6.3% 2.3% 7.1%
X: 2 000 001 – 5 000 000 0.3% 1.8% 0.4% 2.0% 0.4% 2.1% 0.4% 2.2%
Y: 5 000 001 + 0.1% 0.5% 0.1% 0.4% 0.1% 0.6% 0.1% 0.5%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
105
107
108
Table A2.7.11: Assessed individual taxpayers: Deductions - Current pension fund contributions (code 4001 1) by deduction value, 2015 – 2018
Deduction value Number of Amount Number of Amount Number of Amount Number of Amount
A: 0 – 5 000 189 476 530 173 598 485 – – – –
B: 5 001 – 10 000 575 742 4 422 477 239 3 646 – – – –
C: 10 001 – 15 000 516 241 6 393 512 143 6 252 – – – –
D: 15 001 – 20 000 459 375 7 930 457 649 7 967 – – – –
2019 Tax Statistics

E: 20 001 – 25 000 244 660 5 418 284 452 6 347 – – – –
F: 25 001 – 30 000 122 515 3 329 134 280 3 676 – – – –
G: 30 001 – 35 000 72 593 2 338 80 207 2 595 – – – –
H: 35 001 – 40 000 44 240 1 649 51 272 1 914 – – – –
I: 40 001 – 45 000 30 197 1 279 33 686 1 426 – – – –
J: 45 001 – 50 000 17 252 817 23 017 1 086 – – – –
K: 50 001 – 60 000 19 560 1 064 23 432 1 275 – – – –
L: 60 001 – 70 000 10 307 665 11 770 759 – – – –
M: 70 001 – 80 000 6 152 459 7 097 529 – – – –
N: 80 001 – 90 000 3 766 319 4 496 380 – – – –
O: 90 000 – 100 000 2 472 234 2 872 272 – – – –
PERSONAL INCOME TAX
P: 100 001 – 120 000 2 728 297 3 173 346 – – – –

Q: 120 001 – 140 000 1 262 163 1 583 204 – – – –
R: 140 001 – 160 000 723 108 889 133 – – – –
S: 160 001 – 180 000 377 64 505 85 – – – –
T: 180 001 – 250 000 462 96 586 121 – – – –
U: 250 001 + 257 91 300 110 – – – –
Total 2 320 357 37 665 2 284 246 39 605 – – – –
106
Table A2.7.12: Assessed individual taxpayers: Deductions - Current retirement annuity fund contributions (code 4006 1 ) by deduction value, 2015 – 2018
A: 0 – 5 000 754 609 2 203 697 978 2 062 – – – –
B: 5 001 – 10 000 402 674 2 808 398 766 2 804 – – – –
C: 10 001 – 15 000 134 531 1 643 144 499 1 766 – – – –
D: 15 001 – 20 000 67 368 1 169 72 809 1 263 – – – –
2019 Tax Statistics

E: 20 001 – 25 000 43 377 974 46 157 1 035 – – – –
F: 25 001 – 30 000 31 018 851 33 112 909 – – – –
G: 30 001 – 35 000 21 770 705 23 440 759 – – – –
H: 35 001 – 40 000 17 836 667 19 522 730 – – – –
I: 40 001 – 45 000 13 312 566 14 410 612 – – – –
J: 45 001 – 50 000 11 019 524 12 079 574 – – – –
K: 50 001 – 60 000 16 044 882 17 853 981 – – – –
L: 60 001 – 70 000 11 153 723 12 422 805 – – – –
M: 70 001 – 80 000 8 276 619 9 214 689 – – – –
N: 80 001 – 90 000 6 229 529 6 927 589 – – – –
PERSONAL INCOME TAX
O: 90 000 – 100 000 4 900 467 5 441 518 – – – –

P: 100 001 – 120 000 6 771 742 7 690 843 – – – –
Q: 120 001 – 140 000 4 352 564 4 905 634 – – – –
R: 140 001 – 160 000 3 005 449 3 388 506 – – – –
S: 160 001 – 180 000 1 979 337 2 352 399 – – – –
T: 180 001 – 250 000 3 743 785 4 283 901 – – – –
U: 250 001 + 3 801 1 804 4 428 2 153 – – – –
Total 1 567 767 20 007 1 541 675 21 533 – – – –
107
109
110
Table A2.7.13: Assessed individual taxpayers: Deductions - Travel expenses (fixed cost - business cost claimed against travel allowance) (code 4014) by
deduction value, 2015 – 2018
A: 0 – 5 000 17 721 46 18 698 49 17 455 45 15 435 40
B: 5 001 – 10 000 18 500 139 19 059 143 17 536 132 15 549 117
C: 10 001 – 15 000 19 478 243 20 329 252 18 692 232 16 954 210
2019 Tax Statistics

D: 15 001 – 20 000 18 736 330 18 553 326 17 030 300 15 093 265
E: 20 001 – 25 000 20 242 460 19 793 450 18 724 426 16 092 366
F: 25 001 – 30 000 20 345 565 19 751 548 18 608 517 15 708 437
G: 30 001 – 35 000 17 960 584 16 717 544 16 252 529 13 243 430
H: 35 001 – 40 000 20 659 772 19 656 734 18 524 692 16 043 599
I: 40 001 – 45 000 17 963 764 16 851 716 15 822 672 14 340 610
J: 45 001 – 50 000 18 810 896 18 031 859 16 766 799 15 694 748
K: 50 001 – 60 000 37 224 2 064 34 822 1 932 31 888 1 772 29 742 1 655
L: 60 001 – 70 000 29 172 1 896 27 792 1 806 25 916 1 685 24 102 1 567
M: 70 001 – 80 000 27 779 2 078 27 254 2 040 25 416 1 902 24 219 1 813
N: 80 001 – 90 000 24 022 2 042 24 217 2 059 23 202 1 972 22 408 1 905
O: 90 000 – 100 000 19 453 1 848 19 738 1 875 19 415 1 844 19 106 1 816
PERSONAL INCOME TAX
P: 100 001 – 120 000 27 603 3 024 28 600 3 133 28 669 3 147 28 881 3 173
Q: 120 001 – 140 000 15 313 1 978 15 561 2 008 16 870 2 180 18 093 2 337
R: 140 001 – 160 000 8 435 1 256 8 654 1 288 9 570 1 425 10 827 1 612
S: 160 001 – 180 000 4 318 731 4 360 738 5 144 871 5 998 1 017
T: 180 001 – 250 000 3 845 778 3 794 768 4 559 924 6 072 1 232
U: 250 001 + 528 153 526 155 625 183 806 237
Total 388 106 22 646 382 756 22 420 366 683 22 246 344 405 22 185
108
Table A2.7.14: Assessed individual taxpayers: Deductions - Retirement fund contributions (code 4029 1) by deduction value, 2015 – 2018
A: 0 – 5 000 – – – – 269 655 645 193 826 510
B: 5 001 – 10 000 – – – – 295 526 2 216 241 314 1 811
C: 10 001 – 15 000 – – – – 311 119 3 881 254 899 3 192
D: 15 001 – 20 000 – – – – 276 152 4 845 221 133 3 860
2019 Tax Statistics

E: 20 001 – 25 000 – – – – 284 758 6 393 237 275 5 343
F: 25 001 – 30 000 – – – – 258 489 7 072 226 576 6 232
G: 30 001 – 35 000 – – – – 230 958 7 549 184 760 5 990
H: 35 001 – 40 000 – – – – 194 060 7 258 197 636 7 403
I: 40 001 – 45 000 – – – – 179 381 7 635 159 681 6 772
J: 45 001 – 50 000 – – – – 169 101 8 041 149 732 7 116
K: 50 001 – 60 000 – – – – 340 606 18 703 312 850 17 254
L: 60 001 – 70 000 – – – – 264 456 17 155 272 742 17 662
M: 70 001 – 80 000 – – – – 190 711 14 239 217 765 16 284
N: 80 001 – 90 000 – – – – 157 388 13 351 156 023 13 249
O: 90 000 – 100 000 – – – – 113 075 10 711 125 584 11 907
PERSONAL INCOME TAX
P: 100 001 – 120 000 – – – – 144 252 15 742 155 974 16 996
Q: 120 001 – 140 000 – – – – 87 706 11 321 92 803 11 986
R: 140 001 – 160 000 – – – – 54 895 8 198 56 423 8 423
S: 160 001 – 180 000 – – – – 34 459 5 833 36 674 6 206
T: 180 001 – 250 000 – – – – 54 898 11 440 56 086 11 671
U: 250 001 + – – – – 41 903 13 181 43 202 13 664
Total – – – – 3 953 548 195 409 3 592 958 193 531
109
111
112
Table A2.7.15: Assessed individual taxpayers: Deductions - Employer provided vehicle expenses (code 4048) by deduction value, 2015 – 2018
A: 0 – 5 000 750 2 994 3 930 3 846 2
B: 5 001 – 10 000 1 438 11 1 513 12 1 410 11 1 288 10
C: 10 001 – 15 000 1 994 25 1 907 24 1 747 22 1 611 20
D: 15 001 – 20 000 2 346 41 2 220 39 2 152 38 1 887 33
2019 Tax Statistics

E: 20 001 – 25 000 2 590 58 2 395 54 2 205 50 1 986 45
F: 25 001 – 30 000 2 864 79 2 510 69 2 357 65 2 160 60
G: 30 001 – 35 000 2 941 96 2 687 87 2 423 79 2 181 71
H: 35 001 – 40 000 3 204 120 3 030 114 2 729 102 2 411 91
I: 40 001 – 45 000 3 444 146 3 312 141 3 020 129 2 483 106
J: 45 001 – 50 000 3 643 173 3 474 165 3 303 157 2 797 133
K: 50 001 – 60 000 6 897 378 6 531 358 6 422 353 5 625 309
L: 60 001 – 70 000 5 515 357 5 422 351 5 910 383 5 492 357
M: 70 001 – 80 000 4 486 335 4 292 321 4 397 329 4 549 340
N: 80 001 – 90 000 3 321 281 3 420 290 3 531 300 3 455 293
O: 90 000 – 100 000 2 208 209 2 503 237 2 744 260 2 804 266
P: 100 001 – 120 000 2 890 315 3 300 360 3 816 416 3 751 410
PERSONAL INCOME TAX
Q: 120 001 – 140 000 1 502 193 1 648 212 1 924 248 2 236 288
R: 140 001 – 160 000 654 97 900 134 1 105 164 1 338 199
S: 160 001 – 180 000 298 50 354 60 570 96 653 110
T: 180 001 – 250 000 407 85 490 102 613 128 776 159
U: 250 001 + 222 73 281 94 360 124 424 152
Total 53 614 3 127 53 183 3 228 53 668 3 455 50 753 3 454
110
Table A2.7.16: Assessed individual taxpayers: Medical Tax Credits Rebate by deduction value 1, 2015 – 2018
Deduction value Num ber of Am ount Num ber of Am ount Num ber of Am ount Num ber of Am ount
taxpayers (R m illion) taxpayers (R m illion) taxpayers (R m illion) taxpayers (R m illion)
A: 0 – 5 000 1 169 335 3 391 1 139 390 3 426 1 046 869 3 290 985 228 3 284
B: 5 001 – 10 000 1 306 571 9 194 1 284 137 9 394 1 287 469 9 881 1 222 654 9 874
C: 10 001 – 15 000 534 681 5 913 520 782 5 938 542 542 6 502 533 768 6 725
D: 15 001 – 20 000 8 403 140 32 048 505 36 693 603 39 001 671
E: 20 001 – 25 000 516 11 573 13 1 701 36 2 049 45
2019 Tax Statistics

F: 25 001 – 30 000 24 1 60 2 160 4 200 5
G: 30 001 – 35 000 5 0 7 0 8 0 40 1
H: 35 001 – 40 000 2 0 2 0 5 0 8 0
I: 40 001 – 45 000 – – 2 0 – – 7 0
J: 45 001 – 50 000 5 0 – – – – – –
K: 50 001 – 60 000 – – 1 0 – – 2 0
L: 60 001 – 70 000 – – – – – – 1 0
M: 70 001 – 80 000 – – – – – – 2 0
N: 80 001 – 90 000 – – – – – – 1 0
O: 90 000 – 100 000 1 0 2 0 – – – –
P: 100 001 – 120 000 – – – – – – 1 0
Q: 120 001 – 140 000 – – 1 0 – – – –
R: 140 001 – 160 000 – – – – – – – –
PERSONAL INCOME TAX
S: 160 001 – 180 000 – – – – – – – –

T: 180 001 – 250 000 – – – – – – – –
U: 250 001 + – – – – – – – –
Total 3 019 543 18 651 2 977 005 19 278 2 915 447 20 317 2 782 962 20 607
111
113
114
Table A2.7.17: Assessed individual taxpayers: Medical Tax Credits Rebate - additional expense by deduction value 1 , 2015 – 2018
A: 0 – 5 000 522 816 950 529 336 961 555 756 1 055 592 383 1 202
B: 5 001 – 10 000 136 382 967 135 509 960 147 752 1 054 145 146 1 032
C: 10 001 – 15 000 59 389 720 61 121 745 73 760 905 66 978 825
D: 15 001 – 20 000 25 636 441 27 543 473 35 716 612 38 116 655
E: 20 001 – 25 000 17 567 391 16 081 361 15 487 344 19 072 424
2019 Tax Statistics

F: 25 001 – 30 000 9 073 247 10 651 290 12 895 351 12 717 350
G: 30 001 – 35 000 4 868 157 5 784 187 7 255 234 9 601 310
H: 35 001 – 40 000 2 693 100 3 272 122 4 255 159 5 469 204
I: 40 001 – 45 000 1 620 68 1 973 83 2 360 100 3 438 146
J: 45 001 – 50 000 1 025 49 1 223 58 1 574 74 2 126 101
K: 50 001 – 60 000 1 211 66 1 453 79 1 691 92 2 374 129
L: 60 001 – 70 000 575 37 723 47 874 56 1 094 71
M: 70 001 – 80 000 321 24 370 28 529 39 619 46
N: 80 001 – 90 000 166 14 226 19 298 25 408 35
O: 90 000 – 100 000 128 12 152 14 192 18 237 22
P: 100 001 – 120 000 143 16 160 17 224 24 263 29
Q: 120 001 – 140 000 65 8 75 10 107 14 122 16
R: 140 001 – 160 000 17 3 43 6 44 7 62 9
S: 160 001 – 180 000 20 3 26 4 31 5 36 6
PERSONAL INCOME TAX
T: 180 001 – 250 000 25 5 35 7 43 9 54 11

U: 250 001 + 13 4 18 6 24 8 26 9
Total 783 753 4 284 795 774 4 478 860 867 5 188 900 341 5 631
Medical tax credit (rebates and additional expenses allowed) has been added for comparative purposes. High deductions values could be wrong and are being investigated.
Table A2.8.1: Assessed individual taxpayers: Number of taxpayers by taxable income group, 2008 – 2017
Tax year 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
Taxable incom e group Num ber of Taxpayers Assesed
A: < 0 44 436 46 176 48 106 49 400 50 223 47 351 47 454 36 483 32 638 29 040
B: = 0 92 070 78 354 81 669 72 377 64 085 56 334 53 275 52 972 57 511 65 107
C: 1 – 20 000 78 835 60 827 61 108 54 796 51 116 44 959 43 114 39 338 41 732 48 261
D: 20 001 – 30 000 49 207 37 880 34 925 31 584 28 132 23 322 21 654 18 405 18 841 20 212
E: 30 001 – 40 000 75 379 55 982 46 604 39 233 32 719 26 406 24 569 20 329 20 200 21 279
F: 40 001 – 50 000 101 469 80 000 56 096 45 724 39 219 30 529 27 715 22 173 21 460 22 194
G: 50 001 – 60 000 104 320 82 566 80 405 70 900 62 264 41 070 34 905 27 110 25 034 25 286
2019 Tax Statistics

H: 60 001 – 70 000 112 926 92 273 79 275 64 866 55 873 52 810 48 242 36 386 30 307 28 463
I: 70 001 – 80 000 116 223 98 373 85 357 75 920 63 299 48 153 43 023 41 140 40 730 39 975
J: 80 001 – 90 000 126 560 100 730 88 093 78 920 70 918 52 562 46 186 39 091 34 895 33 004
K: 90 000 – 100 000 133 675 107 383 90 745 77 339 73 674 58 544 50 473 42 118 37 330 35 402
L: 100 001 – 110 000 141 277 117 961 94 217 81 182 71 651 60 761 54 724 46 783 40 842 37 141
M: 110 001 – 120 000 158 526 113 226 105 724 85 321 75 645 64 009 57 397 50 559 45 316 41 971
N: 120 001 – 130 000 130 319 130 165 98 278 90 535 75 707 63 408 56 721 51 258 45 337 41 744
O: 130 001 – 140 000 126 481 140 137 98 169 89 231 84 904 63 222 58 668 52 804 47 623 43 727
P: 140 001 – 150 000 119 247 115 007 113 398 89 125 82 251 65 161 60 978 53 941 49 920 45 194
Q: 150 001 – 200 000 377 208 453 164 502 588 490 967 445 996 359 095 323 590 292 784 263 562 242 445
R: 200 001 – 250 000 210 105 254 056 300 809 345 566 372 611 392 951 358 355 321 349 284 526 257 132
S: 250 001 – 350 000 227 287 279 875 318 367 361 118 402 282 513 850 550 733 583 382 577 584 540 628
T: 350 001 – 500 000 148 028 186 848 212 281 252 047 287 417 344 039 377 035 417 589 463 868 502 584
PERSONAL INCOME TAX
U: 500 001 – 750 000 83 852 108 959 131 896 159 438 187 953 231 527 263 739 302 211 330 394 353 505
V: 750 001 – 1 000 000 28 823 37 370 44 385 54 818 68 290 85 783 102 324 122 507 139 662 153 041
W: 1 000 001 – 2 000 000 27 325 35 016 39 526 48 870 60 326 75 815 92 177 117 555 134 828 149 395
X: 2 000 001 – 5 000 000 8 436 9 685 10 156 12 579 14 744 18 848 22 634 29 688 33 707 39 524
Y: 5 000 001 + 1 879 1 880 1 716 2 037 2 594 3 384 4 208 5 938 6 046 7 639
Total 2 823 893 2 823 893 2 823 893 2 823 893 2 823 893 2 823 893 2 823 893 2 823 893 2 823 893 2 823 893
<= 0 136 506 124 530 129 775 121 777 114 308 103 685 100 729 89 455 90 149 94 147
1 – 70 000 522 136 409 528 358 413 307 103 269 323 219 096 200 199 163 741 157 574 165 695
70 001 – 350 000 1 866 908 1 910 077 1 895 745 1 865 224 1 818 938 1 741 716 1 660 848 1 575 209 1 467 665 1 358 363
350 001 – 500 000 148 028 186 848 212 281 252 047 287 417 344 039 377 035 417 589 463 868 502 584
500 000 + 150 315 192 910 227 679 277 742 333 907 415 357 485 082 577 899 644 637 703 104
Total 2 823 893 2 823 893 2 823 893 2 823 893 2 823 893 2 823 893 2 823 893 2 823 893 2 823 893 2 823 893
115
116
Table A2.8.1: Assessed individual taxpayers: Number of taxpayers by taxable income group, 2008 – 2017 (continued)
Tax year 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
Taxable incom e group Num ber of Taxpayers Assesed
A: < 0 1.6% 1.6% 1.7% 1.7% 1.8% 1.7% 1.7% 1.3% 1.2% 1.0%
B: = 0 3.3% 2.8% 2.9% 2.6% 2.3% 2.0% 1.9% 1.9% 2.0% 2.3%
C: 1 – 20 000 2.8% 2.2% 2.2% 1.9% 1.8% 1.6% 1.5% 1.4% 1.5% 1.7%
D: 20 001 – 30 000 1.7% 1.3% 1.2% 1.1% 1.0% 0.8% 0.8% 0.7% 0.7% 0.7%
E: 30 001 – 40 000 2.7% 2.0% 1.7% 1.4% 1.2% 0.9% 0.9% 0.7% 0.7% 0.8%
F: 40 001 – 50 000 3.6% 2.8% 2.0% 1.6% 1.4% 1.1% 1.0% 0.8% 0.8% 0.8%
2019 Tax Statistics

G: 50 001 – 60 000 3.7% 2.9% 2.8% 2.5% 2.2% 1.5% 1.2% 1.0% 0.9% 0.9%
H: 60 001 – 70 000 4.0% 3.3% 2.8% 2.3% 2.0% 1.9% 1.7% 1.3% 1.1% 1.0%
I: 70 001 – 80 000 4.1% 3.5% 3.0% 2.7% 2.2% 1.7% 1.5% 1.5% 1.4% 1.4%
J: 80 001 – 90 000 4.5% 3.6% 3.1% 2.8% 2.5% 1.9% 1.6% 1.4% 1.2% 1.2%
K: 90 000 – 100 000 4.7% 3.8% 3.2% 2.7% 2.6% 2.1% 1.8% 1.5% 1.3% 1.3%
L: 100 001 – 110 000 5.0% 4.2% 3.3% 2.9% 2.5% 2.2% 1.9% 1.7% 1.4% 1.3%
M: 110 001 – 120 000 5.6% 4.0% 3.7% 3.0% 2.7% 2.3% 2.0% 1.8% 1.6% 1.5%
N: 120 001 – 130 000 4.6% 4.6% 3.5% 3.2% 2.7% 2.2% 2.0% 1.8% 1.6% 1.5%
O: 130 001 – 140 000 4.5% 5.0% 3.5% 3.2% 3.0% 2.2% 2.1% 1.9% 1.7% 1.5%
P: 140 001 – 150 000 4.2% 4.1% 4.0% 3.2% 2.9% 2.3% 2.2% 1.9% 1.8% 1.6%
Q: 150 001 – 200 000 13.4% 16.0% 17.8% 17.4% 15.8% 12.7% 11.5% 10.4% 9.3% 8.6%
R: 200 001 – 250 000 7.4% 9.0% 10.7% 12.2% 13.2% 13.9% 12.7% 11.4% 10.1% 9.1%
S: 250 001 – 350 000 8.0% 9.9% 11.3% 12.8% 14.2% 18.2% 19.5% 20.7% 20.5% 19.1%
PERSONAL INCOME TAX
T: 350 001 – 500 000 5.2% 6.6% 7.5% 8.9% 10.2% 12.2% 13.4% 14.8% 16.4% 17.8%
U: 500 001 – 750 000 3.0% 3.9% 4.7% 5.6% 6.7% 8.2% 9.3% 10.7% 11.7% 12.5%
V: 750 001 – 1 000 000 1.0% 1.3% 1.6% 1.9% 2.4% 3.0% 3.6% 4.3% 4.9% 5.4%
W: 1 000 001 – 2 000 000 1.0% 1.2% 1.4% 1.7% 2.1% 2.7% 3.3% 4.2% 4.8% 5.3%
X: 2 000 001 – 5 000 000 0.3% 0.3% 0.4% 0.4% 0.5% 0.7% 0.8% 1.1% 1.2% 1.4%
Y: 5 000 001 + 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.2% 0.2% 0.3%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
<= 0 4.8% 4.4% 4.6% 4.3% 4.0% 3.7% 3.6% 3.2% 3.2% 3.3%
1 – 70 000 18.5% 14.5% 12.7% 10.9% 9.5% 7.8% 7.1% 5.8% 5.6% 5.9%
70 001 – 350 000 66.1% 67.6% 67.1% 66.1% 64.4% 61.7% 58.8% 55.8% 52.0% 48.1%
350 001 – 500 000 5.2% 6.6% 7.5% 8.9% 10.2% 12.2% 13.4% 14.8% 16.4% 17.8%
500 000 + 5.3% 6.8% 8.1% 9.8% 11.8% 14.7% 17.2% 20.5% 22.8% 24.9%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
Table A2.8.2: Assessed individual taxpayers: Taxable income by taxable income group, 2008 – 2017
Tax year 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
Taxable income group Number of (R million) (R million) (R million) (R million) (R million) (R million) (R million) (R million) (R million) (R million)
taxpayers1
A: < 0 44 436 -10 988 -12 746 -13 534 -15 029 -16 250 -17 011 -17 818 -17 577 -18 116 -18 429
B: = 0 92 070 – – – – – – – – – –
C: 1 – 20 000 78 835 813 621 606 546 508 436 412 367 388 428
D: 20 001 – 30 000 49 207 1 244 957 881 796 708 587 545 463 473 506
E: 30 001 – 40 000 75 379 2 678 1 982 1 645 1 383 1 152 929 864 714 709 747
2019 Tax Statistics

F: 40 001 – 50 000 101 469 4 558 3 621 2 548 2 073 1 775 1 382 1 253 1 002 969 1 002
G: 50 001 – 60 000 104 320 5 754 4 566 4 427 3 933 3 484 2 286 1 938 1 505 1 388 1 398
H: 60 001 – 70 000 112 926 7 347 6 004 5 165 4 223 3 634 3 422 3 152 2 388 1 981 1 858
I: 70 001 – 80 000 116 223 8 719 7 381 6 409 5 697 4 758 3 616 3 228 3 068 3 041 2 994
J: 80 001 – 90 000 126 560 10 775 8 564 7 491 6 718 6 031 4 476 3 931 3 328 2 971 2 810
K: 90 000 – 100 000 133 675 12 701 10 222 8 621 7 353 6 999 5 570 4 804 4 008 3 551 3 369
L: 100 001 – 110 000 141 277 14 860 12 379 9 904 8 522 7 526 6 383 5 748 4 916 4 291 3 903
M: 110 001 – 120 000 158 526 18 227 13 032 12 167 9 830 8 705 7 370 6 611 5 825 5 222 4 836
N: 120 001 – 130 000 130 319 16 273 16 298 12 284 11 319 9 469 7 926 7 092 6 409 5 670 5 220
O: 130 001 – 140 000 126 481 17 080 18 900 13 255 12 045 11 466 8 535 7 923 7 131 6 430 5 905
P: 140 001 – 150 000 119 247 17 275 16 671 16 467 12 928 11 924 9 452 8 845 7 825 7 244 6 557
Q: 150 001 – 200 000 377 208 64 846 78 205 87 114 85 623 78 514 62 928 56 795 51 391 46 231 42 553
R: 200 001 – 250 000 210 105 46 883 56 677 67 023 77 002 83 350 88 263 80 904 72 598 64 083 57 956
PERSONAL INCOME TAX
S: 250 001 – 350 000 227 287 66 768 82 284 93 661 106 156 118 219 150 590 162 146 172 576 172 096 161 940
T: 350 001 – 500 000 148 028 61 228 77 390 87 894 104 268 119 177 142 934 156 531 173 288 192 239 208 332
U: 500 001 – 750 000 83 852 50 327 65 389 79 101 95 803 113 388 139 764 159 365 183 091 200 470 214 333
V: 750 001 – 1 000 000 28 823 24 697 32 032 38 028 46 928 58 460 73 507 87 769 105 148 119 811 131 340
W: 1 000 001 – 2 000 000 27 325 36 491 46 648 52 458 64 711 79 946 100 659 122 351 156 185 179 391 199 079
X: 2 000 001 – 5 000 000 8 436 24 307 27 815 29 005 35 837 42 044 53 376 64 322 84 301 95 076 112 431
Y: 5 000 001 + 1 879 20 102 17 902 16 431 18 068 24 677 33 375 41 815 75 543 63 315 77 661
Total 2 823 893 522 966 592 796 639 050 706 732 779 664 890 756 970 527 1 105 492 1 158 925 1 228 728
<= 0 136 506 -10 988 -12 746 -13 534 -15 029 -16 250 -17 011 -17 818 -17 577 -18 116 -18 429
1 – 70 000 522 136 22 395 17 752 15 272 12 954 11 262 9 041 8 164 6 439 5 907 5 939
70 001 – 350 000 1 866 908 294 406 320 613 334 394 343 192 346 961 355 110 348 027 339 074 320 831 298 042
350 001 – 500 000 148 028 61 228 77 390 87 894 104 268 119 177 142 934 156 531 173 288 192 239 208 332
500 000 + 150 315 155 924 189 786 215 024 261 347 318 514 400 682 475 623 604 268 658 064 734 844
Total 2 823 893 522 966 592 796 639 050 706 732 779 664 890 756 970 527 1 105 492 1 158 925 1 228 728
1. Number of taxpayers for taxable income group of base year.
117
118
Table A2.8.2: Assessed individual taxpayers: composition of taxable income by taxable income group, 2008 – 2017 (continued)
Tax year
Taxable income group Number of
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
Percentage of total taxpayers1
A: < 0 1.6% -2.1% -2.2% -2.1% -2.1% -2.1% -1.9% -1.8% -1.6% -1.6% -1.5%
B: = 0 3.3% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
C: 1 – 20 000 2.8% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0%
D: 20 001 – 30 000 1.7% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0%
E: 30 001 – 40 000 2.7% 0.5% 0.3% 0.3% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1%
2019 Tax Statistics

F: 40 001 – 50 000 3.6% 0.9% 0.6% 0.4% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1%
G: 50 001 – 60 000 3.7% 1.1% 0.8% 0.7% 0.6% 0.4% 0.3% 0.2% 0.1% 0.1% 0.1%
H: 60 001 – 70 000 4.0% 1.4% 1.0% 0.8% 0.6% 0.5% 0.4% 0.3% 0.2% 0.2% 0.2%
I: 70 001 – 80 000 4.1% 1.7% 1.2% 1.0% 0.8% 0.6% 0.4% 0.3% 0.3% 0.3% 0.2%
J: 80 001 – 90 000 4.5% 2.1% 1.4% 1.2% 1.0% 0.8% 0.5% 0.4% 0.3% 0.3% 0.2%
K: 90 000 – 100 000 4.7% 2.4% 1.7% 1.3% 1.0% 0.9% 0.6% 0.5% 0.4% 0.3% 0.3%
L: 100 001 – 110 000 5.0% 2.8% 2.1% 1.5% 1.2% 1.0% 0.7% 0.6% 0.4% 0.4% 0.3%
M: 110 001 – 120 000 5.6% 3.5% 2.2% 1.9% 1.4% 1.1% 0.8% 0.7% 0.5% 0.5% 0.4%
N: 120 001 – 130 000 4.6% 3.1% 2.7% 1.9% 1.6% 1.2% 0.9% 0.7% 0.6% 0.5% 0.4%
O: 130 001 – 140 000 4.5% 3.3% 3.2% 2.1% 1.7% 1.5% 1.0% 0.8% 0.6% 0.6% 0.5%
P: 140 001 – 150 000 4.2% 3.3% 2.8% 2.6% 1.8% 1.5% 1.1% 0.9% 0.7% 0.6% 0.5%
Q: 150 001 – 200 000 13.4% 12.4% 13.2% 13.6% 12.1% 10.1% 7.1% 5.9% 4.6% 4.0% 3.5%
PERSONAL INCOME TAX
R: 200 001 – 250 000 7.4% 9.0% 9.6% 10.5% 10.9% 10.7% 9.9% 8.3% 6.6% 5.5% 4.7%
S: 250 001 – 350 000 8.0% 12.8% 13.9% 14.7% 15.0% 15.2% 16.9% 16.7% 15.6% 14.8% 13.2%
T: 350 001 – 500 000 5.2% 11.7% 13.1% 13.8% 14.8% 15.3% 16.0% 16.1% 15.7% 16.6% 17.0%
U: 500 001 – 750 000 3.0% 9.6% 11.0% 12.4% 13.6% 14.5% 15.7% 16.4% 16.6% 17.3% 17.4%
V: 750 001 – 1 000 000 1.0% 4.7% 5.4% 6.0% 6.6% 7.5% 8.3% 9.0% 9.5% 10.3% 10.7%
W: 1 000 001 – 2 000 000 1.0% 7.0% 7.9% 8.2% 9.2% 10.3% 11.3% 12.6% 14.1% 15.5% 16.2%
X: 2 000 001 – 5 000 000 0.3% 4.6% 4.7% 4.5% 5.1% 5.4% 6.0% 6.6% 7.6% 8.2% 9.2%
Y: 5 000 001 + 0.1% 3.8% 3.0% 2.6% 2.6% 3.2% 3.7% 4.3% 6.8% 5.5% 6.3%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
<= 0 4.8% -2.1% -2.2% -2.1% -2.1% -2.1% -1.9% -1.8% -1.6% -1.6% -1.5%
1 – 70 000 18.5% 4.3% 3.0% 2.4% 1.8% 1.4% 1.0% 0.8% 0.6% 0.5% 0.5%
70 001 – 350 000 66.1% 56.3% 54.1% 52.3% 48.6% 44.5% 39.9% 35.9% 30.7% 27.7% 24.3%
350 001 – 500 000 5.2% 11.7% 13.1% 13.8% 14.8% 15.3% 16.0% 16.1% 15.7% 16.6% 17.0%
500 000 + 5.3% 29.8% 32.0% 33.6% 37.0% 40.9% 45.0% 49.0% 54.7% 56.8% 59.8%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
Table A2.8.3: Assessed individual taxpayers: Tax assessed by taxable income group, 2008 – 2017
Tax year 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
Taxable income group Number of (R million) (R million) (R million) (R million) (R million) (R million) (R million) (R million) (R million) (R million)
taxpayers1
A: < 0 44 436 6 12 4 6 9 4 7 4 5 5
B: = 0 92 070 3 0 0 0 0 0 0 0 0 6
C: 1 – 20 000 78 835 0 0 1 1 1 1 1 1 1 3
D: 20 001 – 30 000 49 207 0 0 1 1 1 1 1 1 1 2
E: 30 001 – 40 000 75 379 1 1 1 1 1 1 2 1 1 4
2019 Tax Statistics

F: 40 001 – 50 000 101 469 41 11 1 1 2 2 2 1 2 3
G: 50 001 – 60 000 104 320 214 127 22 7 2 3 3 2 2 4
H: 60 001 – 70 000 112 926 415 290 138 81 44 13 6 3 3 5
I: 70 001 – 80 000 116 223 636 470 282 213 146 56 35 17 9 8
J: 80 001 – 90 000 126 560 929 670 432 340 269 115 80 53 37 32
K: 90 000 – 100 000 133 675 1 224 917 615 474 394 182 140 100 72 64
L: 100 001 – 110 000 141 277 1 557 1 222 814 647 513 263 206 155 119 100
M: 110 001 – 120 000 158 526 2 064 1 380 1 110 841 688 369 301 219 179 152
N: 120 001 – 130 000 130 319 2 012 1 863 1 206 1 059 830 469 386 276 223 196
O: 130 001 – 140 000 126 481 2 275 2 346 1 407 1 205 1 093 574 499 357 291 254
P: 140 001 – 150 000 119 247 2 438 2 211 1 919 1 399 1 208 704 609 442 376 320
Q: 150 001 – 200 000 377 208 10 291 11 847 12 027 11 341 9 906 6 096 5 175 3 851 3 221 2 768
PERSONAL INCOME TAX
R: 200 001 – 250 000 210 105 8 802 10 166 11 051 12 235 12 731 11 186 9 979 7 977 6 696 5 659
S: 250 001 – 350 000 227 287 14 726 17 427 18 525 20 321 21 755 24 150 25 242 24 830 24 639 22 376
T: 350 001 – 500 000 148 028 15 929 19 509 20 905 24 182 26 770 29 443 31 416 32 797 36 290 38 041
U: 500 001 – 750 000 83 852 14 983 19 063 22 028 26 180 30 133 34 994 39 181 43 018 47 462 49 509
V: 750 001 – 1 000 000 28 823 7 999 10 235 11 694 14 293 17 448 21 024 24 677 28 334 32 568 35 113
W: 1 000 001 – 2 000 000 27 325 12 653 16 051 17 579 21 570 26 372 32 318 38 627 47 179 54 861 60 247
X: 2 000 001 – 5 000 000 8 436 9 103 10 382 10 712 13 176 15 385 19 238 23 069 29 565 33 666 39 396
Y: 5 000 001 + 1 879 7 904 7 032 6 492 7 097 9 660 12 961 16 293 29 326 24 692 30 071
Total 2 823 893 116 205 133 234 138 969 156 668 175 361 194 169 215 938 248 511 265 415 284 340
<= 0 136 506 9 12 5 6 9 5 8 5 5 12
1 – 70 000 522 136 671 429 164 91 50 22 15 9 10 20
70 001 – 350 000 2 014 936 62 883 70 029 70 293 74 255 76 304 73 608 74 068 71 074 72 151 69 972
350 001 – 500 000 83 852 14 983 19 063 22 028 26 180 30 133 34 994 39 181 43 018 47 462 49 509
500 000 + 66 463 37 659 43 700 46 478 56 136 68 865 85 541 102 665 134 405 145 786 164 827
Total 2 823 893 116 205 133 234 138 969 156 668 175 361 194 169 215 938 248 511 265 415 284 340
119
120
Table A2.8.3: Assessed individual taxpayers: composition of tax assessed by taxable income group, 2008 – 2017 (continued)
Tax year
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
Percentage of total taxpayers1
A: < 0 1.6% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
B: = 0 3.3% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
C: 1 – 20 000 2.8% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
D: 20 001 – 30 000 1.7% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
E: 30 001 – 40 000 2.7% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2019 Tax Statistics

F: 40 001 – 50 000 3.6% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
G: 50 001 – 60 000 3.7% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
H: 60 001 – 70 000 4.0% 0.4% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
I: 70 001 – 80 000 4.1% 0.5% 0.4% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0%
J: 80 001 – 90 000 4.5% 0.8% 0.5% 0.3% 0.2% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0%
K: 90 000 – 100 000 4.7% 1.1% 0.7% 0.4% 0.3% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0%
L: 100 001 – 110 000 5.0% 1.3% 0.9% 0.6% 0.4% 0.3% 0.1% 0.1% 0.1% 0.0% 0.0%
M: 110 001 – 120 000 5.6% 1.8% 1.0% 0.8% 0.5% 0.4% 0.2% 0.1% 0.1% 0.1% 0.1%
N: 120 001 – 130 000 4.6% 1.7% 1.4% 0.9% 0.7% 0.5% 0.2% 0.2% 0.1% 0.1% 0.1%
O: 130 001 – 140 000 4.5% 2.0% 1.8% 1.0% 0.8% 0.6% 0.3% 0.2% 0.1% 0.1% 0.1%
P: 140 001 – 150 000 4.2% 2.1% 1.7% 1.4% 0.9% 0.7% 0.4% 0.3% 0.2% 0.1% 0.1%
Q: 150 001 – 200 000 13.4% 8.9% 8.9% 8.7% 7.2% 5.6% 3.1% 2.4% 1.5% 1.2% 1.0%
PERSONAL INCOME TAX
R: 200 001 – 250 000 7.4% 7.6% 7.6% 8.0% 7.8% 7.3% 5.8% 4.6% 3.2% 2.5% 2.0%
S: 250 001 – 350 000 8.0% 12.7% 13.1% 13.3% 13.0% 12.4% 12.4% 11.7% 10.0% 9.3% 7.9%
T: 350 001 – 500 000 5.2% 13.7% 14.6% 15.0% 15.4% 15.3% 15.2% 14.5% 13.2% 13.7% 13.4%
U: 500 001 – 750 000 3.0% 12.9% 14.3% 15.9% 16.7% 17.2% 18.0% 18.1% 17.3% 17.9% 17.4%
V: 750 001 – 1 000 000 1.0% 6.9% 7.7% 8.4% 9.1% 9.9% 10.8% 11.4% 11.4% 12.3% 12.3%
W: 1 000 001 – 2 000 000 1.0% 10.9% 12.0% 12.6% 13.8% 15.0% 16.6% 17.9% 19.0% 20.7% 21.2%
X: 2 000 001 – 5 000 000 0.3% 7.8% 7.8% 7.7% 8.4% 8.8% 9.9% 10.7% 11.9% 12.7% 13.9%
Y: 5 000 001 + 0.1% 6.8% 5.3% 4.7% 4.5% 5.5% 6.7% 7.5% 11.8% 9.3% 10.6%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
<= 0 4.8% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
1 – 70 000 18.5% 0.6% 0.3% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
70 001 – 350 000 71.4% 54.1% 52.6% 50.6% 47.4% 43.5% 37.9% 34.3% 28.6% 27.2% 24.6%
350 001 – 500 000 3.0% 12.9% 14.3% 15.9% 16.7% 17.2% 18.0% 18.1% 17.3% 17.9% 17.4%
500 000 + 2.4% 32.4% 32.8% 33.4% 35.8% 39.3% 44.1% 47.5% 54.1% 54.9% 58.0%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
Table A2.8.4: Assessed individual taxpayers: effective tax rate by taxable income group, 2008 – 2017
Tax year
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
taxpayers1
A: < 0 44 436 -0.1% -0.1% 0.0% 0.0% -0.1% 0.0% 0.0% 0.0% 0.0% 0.0%
B: = 0 92 070 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
C: 1 – 20 000 78 835 0.0% 0.1% 0.1% 0.1% 0.1% 0.2% 0.4% 0.2% 0.3% 0.7%
D: 20 001 – 30 000 49 207 0.0% 0.0% 0.1% 0.1% 0.1% 0.1% 0.2% 0.2% 0.2% 0.3%
E: 30 001 – 40 000 75 379 0.0% 0.0% 0.1% 0.1% 0.1% 0.1% 0.2% 0.1% 0.2% 0.5%
2019 Tax Statistics

F: 40 001 – 50 000 101 469 0.9% 0.3% 0.1% 0.1% 0.1% 0.1% 0.2% 0.1% 0.2% 0.3%
G: 50 001 – 60 000 104 320 3.7% 2.8% 0.5% 0.2% 0.1% 0.1% 0.2% 0.1% 0.2% 0.3%
H: 60 001 – 70 000 112 926 5.6% 4.8% 2.7% 1.9% 1.2% 0.4% 0.2% 0.1% 0.1% 0.3%
I: 70 001 – 80 000 116 223 7.3% 6.4% 4.4% 3.7% 3.1% 1.6% 1.1% 0.6% 0.3% 0.3%
J: 80 001 – 90 000 126 560 8.6% 7.8% 5.8% 5.1% 4.5% 2.6% 2.0% 1.6% 1.2% 1.2%
K: 90 000 – 100 000 133 675 9.6% 9.0% 7.1% 6.4% 5.6% 3.3% 2.9% 2.5% 2.0% 1.9%
L: 100 001 – 110 000 141 277 10.5% 9.9% 8.2% 7.6% 6.8% 4.1% 3.6% 3.2% 2.8% 2.6%
M: 110 001 – 120 000 158 526 11.3% 10.6% 9.1% 8.6% 7.9% 5.0% 4.6% 3.8% 3.4% 3.1%
N: 120 001 – 130 000 130 319 12.4% 11.4% 9.8% 9.4% 8.8% 5.9% 5.4% 4.3% 3.9% 3.8%
O: 130 001 – 140 000 126 481 13.3% 12.4% 10.6% 10.0% 9.5% 6.7% 6.3% 5.0% 4.5% 4.3%
P: 140 001 – 150 000 119 247 14.1% 13.3% 11.7% 10.8% 10.1% 7.4% 6.9% 5.6% 5.2% 4.9%
Q: 150 001 – 200 000 377 208 15.9% 15.1% 13.8% 13.2% 12.6% 9.7% 9.1% 7.5% 7.0% 6.5%
R: 200 001 – 250 000 210 105 18.8% 17.9% 16.5% 15.9% 15.3% 12.7% 12.3% 11.0% 10.4% 9.8%
PERSONAL INCOME TAX
S: 250 001 – 350 000 227 287 22.1% 21.2% 19.8% 19.1% 18.4% 16.0% 15.6% 14.4% 14.3% 13.8%
T: 350 001 – 500 000 148 028 26.0% 25.2% 23.8% 23.2% 22.5% 20.6% 20.1% 18.9% 18.9% 18.3%
U: 500 001 – 750 000 83 852 29.8% 29.2% 27.8% 27.3% 26.6% 25.0% 24.6% 23.5% 23.7% 23.1%
V: 750 001 – 1 000 000 28 823 32.4% 32.0% 30.8% 30.5% 29.8% 28.6% 28.1% 26.9% 27.2% 26.7%
W: 1 000 001 – 2 000 000 27 325 34.7% 34.4% 33.5% 33.3% 33.0% 32.1% 31.6% 30.2% 30.6% 30.3%
X: 2 000 001 – 5 000 000 8 436 37.5% 37.3% 36.9% 36.8% 36.6% 36.0% 35.9% 35.1% 35.4% 35.0%
Y: 5 000 001 + 1 879 39.3% 39.3% 39.5% 39.3% 39.1% 38.8% 39.0% 38.8% 39.0% 38.7%
Total 2 823 893 22.2% 22.5% 21.7% 22.2% 22.5% 21.8% 22.2% 22.5% 22.9% 23.1%
<= 0 136 506 -0.1% -0.1% 0.0% 0.0% -0.1% 0.0% 0.0% 0.0% 0.0% -0.1%
1 – 70 000 522 136 3.0% 2.4% 1.1% 0.7% 0.4% 0.2% 0.2% 0.1% 0.2% 0.3%
70 001 – 350 000 2 014 936 21.4% 21.8% 21.0% 21.6% 22.0% 20.7% 21.3% 21.0% 22.5% 23.5%
350 001 – 500 000 83 852 24.5% 24.6% 25.1% 25.1% 25.3% 24.5% 25.0% 24.8% 24.7% 23.8%
500 000 + 66 463 24.2% 23.0% 21.6% 21.5% 21.6% 21.3% 21.6% 22.2% 22.2% 22.4%
Total 2 823 893 22.2% 22.5% 21.7% 22.2% 22.5% 21.8% 22.2% 22.5% 22.9% 23.1%
121
122
Table A2.8.5: Assessed individual taxpayers: compounded annual growth rate (CAGR) of taxable income by taxable income group, 2008 – 2017
Tax year
Taxable incom e group Num ber of
2009 2010 2011 2012 2013 2014 2015 2016 2017
taxpayers 1
A: < 0 44 436 16.0% 11.0% 11.0% 10.3% 9.1% 8.4% 6.9% 6.4% 5.9%
B: = 0 92 070 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
C: 1 – 20 000 78 835 -23.6% -13.7% -12.4% -11.1% -11.7% -10.7% -10.7% -8.8% -6.9%
D: 20 001 – 30 000 49 207 -23.1% -15.9% -13.8% -13.1% -13.9% -12.9% -13.2% -11.4% -9.5%
E: 30 001 – 40 000 75 379 -26.0% -21.6% -19.8% -19.0% -19.1% -17.2% -17.2% -15.3% -13.2%
F: 40 001 – 50 000 101 469 -20.6% -25.2% -23.1% -21.0% -21.2% -19.4% -19.5% -17.6% -15.5%
2019 Tax Statistics

G: 50 001 – 60 000 104 320 -20.6% -12.3% -11.9% -11.8% -16.9% -16.6% -17.4% -16.3% -14.5%
H: 60 001 – 70 000 112 926 -18.3% -16.2% -16.9% -16.1% -14.2% -13.2% -14.8% -15.1% -14.2%
I: 70 001 – 80 000 116 223 -15.3% -14.3% -13.2% -14.1% -16.1% -15.3% -13.9% -12.3% -11.2%
J: 80 001 – 90 000 126 560 -20.5% -16.6% -14.6% -13.5% -16.1% -15.5% -15.5% -14.9% -13.9%
K: 90 000 – 100 000 133 675 -19.5% -17.6% -16.7% -13.8% -15.2% -15.0% -15.2% -14.7% -13.7%
L: 100 001 – 110 000 141 277 -16.7% -18.4% -16.9% -15.6% -15.6% -14.6% -14.6% -14.4% -13.8%
M: 110 001 – 120 000 158 526 -28.5% -18.3% -18.6% -16.9% -16.6% -15.6% -15.0% -14.5% -13.7%
N: 120 001 – 130 000 130 319 0.2% -13.1% -11.4% -12.7% -13.4% -12.9% -12.5% -12.3% -11.9%
O: 130 001 – 140 000 126 481 10.7% -11.9% -11.0% -9.5% -13.0% -12.0% -11.7% -11.5% -11.1%
P: 140 001 – 150 000 119 247 -3.5% -2.4% -9.2% -8.9% -11.4% -10.6% -10.7% -10.3% -10.2%
Q: 150 001 – 200 000 377 208 20.6% 15.9% 9.7% 4.9% -0.6% -2.2% -3.3% -4.1% -4.6%
R: 200 001 – 250 000 210 105 20.9% 19.6% 18.0% 15.5% 13.5% 9.5% 6.4% 4.0% 2.4%
S: 250 001 – 350 000 227 287 23.2% 18.4% 16.7% 15.4% 17.7% 15.9% 14.5% 12.6% 10.3%
T: 350 001 – 500 000 148 028 26.4% 19.8% 19.4% 18.1% 18.5% 16.9% 16.0% 15.4% 14.6%
PERSONAL INCOME TAX
U: 500 001 – 750 000 83 852 29.9% 25.4% 23.9% 22.5% 22.7% 21.2% 20.3% 18.9% 17.5%
V: 750 001 – 1 000 000 28 823 29.7% 24.1% 23.9% 24.0% 24.4% 23.5% 23.0% 21.8% 20.4%
W: 1 000 001 – 2 000 000 27 325 27.8% 19.9% 21.0% 21.7% 22.5% 22.3% 23.1% 22.0% 20.7%
X: 2 000 001 – 5 000 000 8 436 14.4% 9.2% 13.8% 14.7% 17.0% 17.6% 19.4% 18.6% 18.6%
Y: 5 000 001 + 1 879 -10.9% -9.6% -3.5% 5.3% 10.7% 13.0% 20.8% 15.4% 16.2%
Total 2 823 893 13.4% 10.5% 10.6% 10.5% 11.2% 10.9% 11.3% 10.5% 10.0%
<= 0 136 506 16.0% 11.0% 11.0% 10.3% 9.1% 8.4% 6.9% 6.4% 5.9%
1 – 70 000 522 136 -20.7% -17.4% -16.7% -15.8% -16.6% -15.5% -16.3% -15.3% -13.7%
70 001 – 350 000 2 014 936 8.9% 6.6% 5.2% 4.2% 3.8% 2.8% 2.0% 1.1% 0.1%
350 001 – 500 000 83 852 26.4% 19.8% 19.4% 18.1% 18.5% 16.9% 16.0% 15.4% 14.6%
500 000 + 66 463 21.7% 17.4% 18.8% 19.6% 20.8% 20.4% 21.4% 19.7% 18.8%
Total 2 823 893 13.4% 10.5% 10.6% 10.5% 11.2% 10.9% 11.3% 10.5% 10.0%
PERSONAL INCOME TAX
Table A2.9.1: Assessed individual taxpayers: taxable income, tax assessed and effective tax rate by age
group, 2008 - 2017
Tax year 2008 2017
Age group (years) Number of Taxable Tax Effective tax Number of Taxable Tax Effective tax CAGR of
taxpayers income assessed rate taxpayers income assessed rate taxable
(R million) (R million) (R million) (R million) income
0-5 1 914 161 27 16.9% 2 1 0 29.1% -40.2%
6 - 10 3 460 262 41 15.6% 263 44 8 17.5% -16.4%
11 - 15 4 848 360 60 16.6% 2 197 327 57 17.4% -1.0%
16 - 20 16 427 720 88 12.1% 3 747 605 112 18.5% -1.7%
21 - 25 159 527 12 474 1 470 11.8% 5 280 1 053 206 19.6% -21.9%
26 - 30 341 388 44 849 7 424 16.6% 27 092 7 653 1 397 18.3% -16.2%
31 - 35 414 052 70 941 14 218 20.0% 210 644 83 419 18 070 21.7% 1.6%
36 - 40 445 325 87 361 19 297 22.1% 355 260 159 486 37 117 23.3% 6.2%
41 - 45 402 814 83 055 18 944 22.8% 429 163 205 593 49 898 24.3% 9.5%
46 - 50 359 239 78 721 18 770 23.8% 435 781 210 834 51 719 24.5% 10.4%
51 - 55 262 902 59 733 14 837 24.8% 398 896 187 978 45 576 24.2% 12.1%
56 - 60 168 261 40 781 10 705 26.2% 341 736 162 745 38 116 23.4% 14.8%
61 - 65 108 462 23 775 6 251 26.3% 243 647 104 631 23 485 22.4% 17.9%
66 - 70 66 473 10 708 2 373 22.2% 153 055 49 681 9 338 18.8% 18.6%
71 - 75 38 313 5 219 1 032 19.8% 97 572 25 117 4 553 18.1% 19.1%
75 + 30 488 3 847 669 17.4% 119 558 29 562 4 688 15.9% 25.4%
Total 2 823 893 522 966 116 205 22.2% 2 823 893 1 228 728 284 340 23.1% 10.0%
0 - 55 2 411 896 438 636 95 175 21.7% 1 868 325 856 992 204 160 23.8% 7.7%
56 + 411 997 84 330 21 029 24.9% 955 568 371 737 80 180 21.6% 17.9%
Total 2 823 893 522 966 116 205 22.2% 2 823 893 1 228 728 284 340 23.1% 10.0%
Percentage of total
0-5 0.1% 0.0% 0.0% 0.0% 0.0% 0.0%
6 - 10 0.1% 0.1% 0.0% 0.0% 0.0% 0.0%
11 - 15 0.2% 0.1% 0.1% 0.1% 0.0% 0.0%
16 - 20 0.6% 0.1% 0.1% 0.1% 0.0% 0.0%
21 - 25 5.6% 2.4% 1.3% 0.2% 0.1% 0.1%
26 - 30 12.1% 8.6% 6.4% 1.0% 0.6% 0.5%
31 - 35 14.7% 13.6% 12.2% 7.5% 6.8% 6.4%
36 - 40 15.8% 16.7% 16.6% 12.6% 13.0% 13.1%
41 - 45 14.3% 15.9% 16.3% 15.2% 16.7% 17.5%
46 - 50 12.7% 15.1% 16.2% 15.4% 17.2% 18.2%
51 - 55 9.3% 11.4% 12.8% 14.1% 15.3% 16.0%
56 - 60 6.0% 7.8% 9.2% 12.1% 13.2% 13.4%
61 - 65 3.8% 4.5% 5.4% 8.6% 8.5% 8.3%
66 - 70 2.4% 2.0% 2.0% 5.4% 4.0% 3.3%
71 - 75 1.4% 1.0% 0.9% 3.5% 2.0% 1.6%
75 + 1.1% 0.7% 0.6% 4.2% 2.4% 1.6%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
0 - 55 85.4% 83.9% 81.9% 66.2% 69.7% 71.8%
56 + 14.6% 16.1% 18.1% 33.8% 30.3% 28.2%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
121
PERSONAL INCOME TAX

PERSONAL INCOME TAX
Table A2.10.1: Assessed individual taxpayers by municipality for Eastern Cape province, 2017 - 2018
Tax year 2017 2018
Average Average
Taxable Tax Taxable Tax
Num ber of taxable Num ber of taxable
Municipality incom e assessed incom e assessed
taxpayers incom e taxpayers incom e
(R m illion) (R m illion) (R m illion) (R m illion)
(R) (R)
Amahlathi Local Municipality EC124 5 816 1 205 174 207 187 5 188 1 228 189 214 190
Blue Crane Route Local Municipality EC102 2 009 443 78 220 508 1 709 438 81 222 320
Buffalo City Metropolitan Municipality BUF 93 362 25 525 4 631 273 398 84 733 25 675 4 848 278 237
Dr. Beyers Naude Local Municipality EC101 5 350 1 026 168 191 776 4 624 1 004 176 193 835
Elundini Local Municipality EC141 13 382 4 610 1 005 344 493 12 318 4 526 990 346 386
Emalahleni Local Municipality EC136 5 232 1 017 145 194 381 4 873 1 069 159 207 366
Engcobo Local Municipality EC137 6 041 1 233 163 204 105 5 503 1 266 187 213 292
Enoch Mgijima Local Municipality EC139 15 670 3 823 633 243 969 14 127 3 878 663 252 400
Great Kei Local Municipality EC123 1 030 255 48 247 573 881 240 46 256 992
Intsika Yethu Local Municipality EC135 3 500 777 108 222 000 3 258 800 117 228 255
Inxuba Yethemba Local Municipality EC131 7 293 1 756 341 240 779 6 360 1 730 351 244 507
King Sabata Dalindyebo Local Municipality EC157 28 723 7 395 1 236 257 459 26 654 7 589 1 320 262 903
Kouga Local Municipality EC108 10 984 2 691 481 244 993 9 967 2 622 475 253 179
Kou-Kamma Local Municipality EC109 1 565 354 62 226 198 1 416 364 67 233 544
Makana Local Municipality EC104 7 659 1 994 350 260 347 7 074 2 023 370 269 542
Matatiele Local Municipality EC441 8 113 1 898 293 233 946 7 408 1 912 308 241 155
Mbhashe Local Municipality EC121 5 797 1 312 185 226 324 5 380 1 356 205 234 063
Mbizana Local Municipality EC443 6 624 1 494 213 225 543 6 080 1 571 240 231 596
Mhlontlo Local Municipality EC156 5 580 1 285 198 230 287 5 127 1 295 208 234 962
Mnquma Local Municipality EC122 9 416 2 277 337 241 822 8 655 2 317 362 247 905
Ndlambe Local Municipality EC105 5 991 1 430 252 238 691 5 425 1 396 254 247 281
Nelson Mandela Bay Metropolitan Municipality NMA 155 678 41 295 7 354 265 259 143 460 41 256 7 595 271 909
Ngqushw a Local Municipality EC126 2 492 487 71 195 425 2 215 468 70 202 725
Ngquza Hill Local Municipality EC153 8 530 1 984 284 232 591 8 006 2 074 318 236 681
Ntabankulu Local Municipality EC444 1 734 414 63 238 754 1 549 409 65 246 295
Nyandeni Local Municipality EC155 6 709 1 458 203 217 320 6 112 1 514 226 223 885
Port St Johns Local Municipality EC154 1 980 468 70 236 364 1 908 494 77 241 010
Raymond Mhlaba Local Municipality EC129 7 128 1 645 269 230 780 6 410 1 654 281 229 975
Sakhisizw e Local Municipality EC138 4 315 865 141 200 463 3 838 903 150 204 839
Senqu Local Municipality EC142 4 790 1 043 153 217 745 4 082 1 020 161 225 942
Sundays River Valley Local Municipality EC106 2 238 630 133 281 501 2 045 554 111 281 132
Umzimvubu Local Municipality EC442 6 992 1 639 246 234 411 6 398 1 682 268 240 176
Walter Sisulu Local Municipality EC145 4 504 970 156 215 364 3 898 950 159 221 811
Total 456 227 116 698 20 244 255 789 416 681 117 277 21 097 281 455
Percentage of total
Amahlathi Local Municipality EC124 1.3% 1.0% 0.9% 1.2% 1.0% 0.9%
Blue Crane Route Local Municipality EC102 0.4% 0.4% 0.4% 0.4% 0.4% 0.4%
Buffalo City Metropolitan Municipality BUF 20.5% 21.9% 22.9% 20.3% 21.9% 23.0%
Dr. Beyers Naude Local Municipality EC101 1.2% 0.9% 0.8% 1.1% 0.9% 0.8%
Elundini Local Municipality EC141 2.9% 4.0% 5.0% 3.0% 3.9% 4.7%
Emalahleni Local Municipality EC136 1.1% 0.9% 0.7% 1.2% 0.9% 0.8%
Engcobo Local Municipality EC137 1.3% 1.1% 0.8% 1.3% 1.1% 0.9%
Enoch Mgijima Local Municipality EC139 3.4% 3.3% 3.1% 3.4% 3.3% 3.1%
Great Kei Local Municipality EC123 0.2% 0.2% 0.2% 0.2% 0.2% 0.2%
Intsika Yethu Local Municipality EC135 0.8% 0.7% 0.5% 0.8% 0.7% 0.6%
Inxuba Yethemba Local Municipality EC131 1.6% 1.5% 1.7% 1.5% 1.5% 1.7%
King Sabata Dalindyebo Local Municipality EC157 6.3% 6.3% 6.1% 6.4% 6.5% 6.3%
Kouga Local Municipality EC108 2.4% 2.3% 2.4% 2.4% 2.2% 2.3%
Kou-Kamma Local Municipality EC109 0.3% 0.3% 0.3% 0.3% 0.3% 0.3%
Makana Local Municipality EC104 1.7% 1.7% 1.7% 1.7% 1.7% 1.8%
Matatiele Local Municipality EC441 1.8% 1.6% 1.4% 1.8% 1.6% 1.5%
Mbhashe Local Municipality EC121 1.3% 1.1% 0.9% 1.3% 1.2% 1.0%
Mbizana Local Municipality EC443 1.5% 1.3% 1.1% 1.5% 1.3% 1.1%
Mhlontlo Local Municipality EC156 1.2% 1.1% 1.0% 1.2% 1.1% 1.0%
Mnquma Local Municipality EC122 2.1% 2.0% 1.7% 2.1% 2.0% 1.7%
Ndlambe Local Municipality EC105 1.3% 1.2% 1.2% 1.3% 1.2% 1.2%
Nelson Mandela Bay Metropolitan Municipality NMA 34.1% 35.4% 36.3% 34.4% 35.2% 36.0%
Ngqushw a Local Municipality EC126 0.5% 0.4% 0.4% 0.5% 0.4% 0.3%
Ngquza Hill Local Municipality EC153 1.9% 1.7% 1.4% 1.9% 1.8% 1.5%
Ntabankulu Local Municipality EC444 0.4% 0.4% 0.3% 0.4% 0.3% 0.3%
Nyandeni Local Municipality EC155 1.5% 1.2% 1.0% 1.5% 1.3% 1.1%
Port St Johns Local Municipality EC154 0.4% 0.4% 0.3% 0.5% 0.4% 0.4%
Raymond Mhlaba Local Municipality EC129 1.6% 1.4% 1.3% 1.5% 1.4% 1.3%
Sakhisizw e Local Municipality EC138 0.9% 0.7% 0.7% 0.9% 0.8% 0.7%
Senqu Local Municipality EC142 1.0% 0.9% 0.8% 1.0% 0.9% 0.8%
Sundays River Valley Local Municipality EC106 0.5% 0.5% 0.7% 0.5% 0.5% 0.5%
Umzimvubu Local Municipality EC442 1.5% 1.4% 1.2% 1.5% 1.4% 1.3%
Walter Sisulu Local Municipality EC145 1.0% 0.8% 0.8% 0.9% 0.8% 0.8%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
124
PERSONAL INCOME TAX
Table A2.10.1: Assessed individual taxpayers by municipality for Eastern Cape province, 2017 - 2018
(continued)
Tax year 2017 2018
Average Average
Municipality Number of Taxable Tax Number of Taxable Tax
taxable taxable
Percentage of total taxpayers income assessed taxpayers income assessed
income income
Amahlathi Local Municipality EC124 1.3% 1.0% 0.9% 1.2% 1.0% 0.9%
Blue Crane Route Local Municipality EC102 0.4% 0.4% 0.4% 0.4% 0.4% 0.4%
Buffalo City Metropolitan Municipality BUF 20.5% 21.9% 22.9% 20.3% 21.9% 23.0%
Dr. Beyers Naude Local Municipality EC101 1.2% 0.9% 0.8% 1.1% 0.9% 0.8%
Elundini Local Municipality EC141 2.9% 4.0% 5.0% 3.0% 3.9% 4.7%
Emalahleni Local Municipality EC136 1.1% 0.9% 0.7% 1.2% 0.9% 0.8%
Engcobo Local Municipality EC137 1.3% 1.1% 0.8% 1.3% 1.1% 0.9%
Enoch Mgijima Local Municipality EC139 3.4% 3.3% 3.1% 3.4% 3.3% 3.1%
Great Kei Local Municipality EC123 0.2% 0.2% 0.2% 0.2% 0.2% 0.2%
Intsika Yethu Local Municipality EC135 0.8% 0.7% 0.5% 0.8% 0.7% 0.6%
Inxuba Yethemba Local Municipality EC131 1.6% 1.5% 1.7% 1.5% 1.5% 1.7%
King Sabata Dalindyebo Local Municipality EC157 6.3% 6.3% 6.1% 6.4% 6.5% 6.3%
Kouga Local Municipality EC108 2.4% 2.3% 2.4% 2.4% 2.2% 2.3%
Kou-Kamma Local Municipality EC109 0.3% 0.3% 0.3% 0.3% 0.3% 0.3%
Makana Local Municipality EC104 1.7% 1.7% 1.7% 1.7% 1.7% 1.8%
Matatiele Local Municipality EC441 1.8% 1.6% 1.4% 1.8% 1.6% 1.5%
Mbhashe Local Municipality EC121 1.3% 1.1% 0.9% 1.3% 1.2% 1.0%
Mbizana Local Municipality EC443 1.5% 1.3% 1.1% 1.5% 1.3% 1.1%
Mhlontlo Local Municipality EC156 1.2% 1.1% 1.0% 1.2% 1.1% 1.0%
Mnquma Local Municipality EC122 2.1% 2.0% 1.7% 2.1% 2.0% 1.7%
Ndlambe Local Municipality EC105 1.3% 1.2% 1.2% 1.3% 1.2% 1.2%
Nelson Mandela Bay Metropolitan Municipality NMA 34.1% 35.4% 36.3% 34.4% 35.2% 36.0%
Ngqushw a Local Municipality EC126 0.5% 0.4% 0.4% 0.5% 0.4% 0.3%
Ngquza Hill Local Municipality EC153 1.9% 1.7% 1.4% 1.9% 1.8% 1.5%
Ntabankulu Local Municipality EC444 0.4% 0.4% 0.3% 0.4% 0.3% 0.3%
Nyandeni Local Municipality EC155 1.5% 1.2% 1.0% 1.5% 1.3% 1.1%
Port St Johns Local Municipality EC154 0.4% 0.4% 0.3% 0.5% 0.4% 0.4%
Raymond Mhlaba Local Municipality EC129 1.6% 1.4% 1.3% 1.5% 1.4% 1.3%
Sakhisizw e Local Municipality EC138 0.9% 0.7% 0.7% 0.9% 0.8% 0.7%
Senqu Local Municipality EC142 1.0% 0.9% 0.8% 1.0% 0.9% 0.8%
Sundays River Valley Local Municipality EC106 0.5% 0.5% 0.7% 0.5% 0.5% 0.5%
Umzimvubu Local Municipality EC442 1.5% 1.4% 1.2% 1.5% 1.4% 1.3%
Walter Sisulu Local Municipality EC145 1.0% 0.8% 0.8% 0.9% 0.8% 0.8%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
125
Map A2.10.1: Assessed individual taxpayers by municipality for Eastern Cape province, 2018
EC441
Matatiele
2019 Tax Statistics

EC442
EC142 Umzimvubu
EC145 Senqu EC141 EC443
Elundini EC444
Walter Sisulu Mbizana
Ntabankulu
EC156 EC153
Mhlontlo Ingquza Hill
EC138
EC154
Sakhisizwe
Port
EC136 EC155
EC157 St Johns
Emalahlene EC137 Nyandeni
Engcobo King Sabata
EC139 EC135 Dalindyebo
Enoch Mgijima Intsika Yethu
EC131
PERSONAL INCOME TAX
Inxuba Yethemba EC124

EC122 Mbashe
Mnquma
EC124
EC129 Amahlathi EC123
Raymond Mhlaba Great Kei
EC102
EC101 Blue Crane Route BUF
Dr Beyers Naude Buffalo
City 2018 Average Taxable Income | PIT
EC104 EC126
Makana Ngqushwa - Eastern Cape Municipalities
EC106
Sundays River Valley EC105 R350 000 to R469 000 (1)
Ndlambe
NMA R250 000 to R350 000 (22)
Nelson
EC109 EC108 R200 000 to R250 000 (10)
Mandela
Kou Kamma Kouga
Bay R150 000 to R200 000 (0)
R100 000 to R150 000 (0)
127
PERSONAL INCOME TAX
Table A2.10.2: Assessed individual taxpayers by municipality for Free State province, 2017 - 2018
Tax year 2017 2018
Num ber Taxable Tax Average Num ber Taxable Tax Average
of incom e assessed taxable of incom e assessed taxable
Municipality
taxpayers (R m illion) (R m illion) incom e taxpayers (R m illion) (R m illion) incom e
(R) (R)
Dihlabeng Local Municipality FS192 13 773 2 955 536 214 550 12 469 3 103 564 222 805
Kopanong Local Municipality FS162 3 572 701 120 196 249 2 927 645 113 200 413
Letsemeng Local Municipality FS161 3 183 503 112 158 027 2 218 429 88 156 140
Mafube Local Municipality FS205 3 793 615 127 162 141 3 093 629 129 181 044
Maluti a Phofung Local Municipality FS194 20 677 4 407 661 213 135 18 591 4 437 698 219 776
Mangaung Metropolitan Municipality MAN 102 864 26 754 4 750 260 091 93 134 26 888 4 955 266 942
Mantsopa Local Municipality FS196 2 977 607 98 203 897 2 583 604 98 213 690
Masilonyana Local Municipality FS181 5 036 726 117 144 162 3 614 660 109 162 987
Matjhabeng Local Municipality FS184 45 624 11 140 1 885 244 170 38 377 10 644 1 880 250 314
Metsimaholo Local Municipality FS204 24 359 6 663 1 298 273 533 21 930 6 601 1 331 280 959
Mohokare Local Municipality FS163 1 931 302 47 156 396 1 623 328 55 168 091
Moqhaka Local Municipality FS201 16 007 3 379 565 211 095 14 039 3 440 592 217 902
Nala Local Municipality FS185 5 317 914 175 171 901 4 352 947 181 183 666
Ngw athe Local Municipality FS203 9 845 1 900 374 192 991 8 716 1 927 365 202 251
Nketoana Local Municipality FS193 3 256 451 107 138 514 2 895 537 122 150 689
Phumelela Local Municipality FS195 2 759 453 97 164 190 2 337 463 97 177 053
Setsoto Local Municipality FS191 6 130 1 079 182 176 020 5 334 1 125 200 179 850
Tokologo Local Municipality FS182 1 461 154 39 105 407 1 219 216 42 131 771
Tsw elopele Local Municipality FS183 3 396 306 114 90 106 2 845 417 119 105 731
Total 275 960 64 009 11 404 231 950 242 296 64 040 11 738 264 305
Percentage of total
Dihlabeng Local Municipality FS192 5.0% 4.6% 4.7% 5.1% 4.8% 4.8%
Kopanong Local Municipality FS162 1.3% 1.1% 1.1% 1.2% 1.0% 1.0%
Letsemeng Local Municipality FS161 1.2% 0.8% 1.0% 0.9% 0.7% 0.7%
Mafube Local Municipality FS205 1.4% 1.0% 1.1% 1.3% 1.0% 1.1%
Maluti a Phofung Local Municipality FS194 7.5% 6.9% 5.8% 7.7% 6.9% 5.9%
Mangaung Metropolitan Municipality MAN 37.3% 41.8% 41.7% 38.4% 42.0% 42.2%
Mantsopa Local Municipality FS196 1.1% 0.9% 0.9% 1.1% 0.9% 0.8%
Masilonyana Local Municipality FS181 1.8% 1.1% 1.0% 1.5% 1.0% 0.9%
Matjhabeng Local Municipality FS184 16.5% 17.4% 16.5% 15.8% 16.6% 16.0%
Metsimaholo Local Municipality FS204 8.8% 10.4% 11.4% 9.1% 10.3% 11.3%
Mohokare Local Municipality FS163 0.7% 0.5% 0.4% 0.7% 0.5% 0.5%
Moqhaka Local Municipality FS201 5.8% 5.3% 5.0% 5.8% 5.4% 5.0%
Nala Local Municipality FS185 1.9% 1.4% 1.5% 1.8% 1.5% 1.5%
Ngw athe Local Municipality FS203 3.6% 3.0% 3.3% 3.6% 3.0% 3.1%
Nketoana Local Municipality FS193 1.2% 0.7% 0.9% 1.2% 0.8% 1.0%
Phumelela Local Municipality FS195 1.0% 0.7% 0.9% 1.0% 0.7% 0.8%
Setsoto Local Municipality FS191 2.2% 1.7% 1.6% 2.2% 1.8% 1.7%
Tokologo Local Municipality FS182 0.5% 0.2% 0.3% 0.5% 0.3% 0.4%
Tsw elopele Local Municipality FS183 1.2% 0.5% 1.0% 1.2% 0.7% 1.0%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
127
Map A2.10.2: Assessed individual taxpayers by municipality for Free State province, 2018
FS204
Metsimaholo
2019 Tax Statistics

FS201
Mohqhaka FS205
FS203 Mafube
Ngwathe
FS185 FS195
Nala FS193 Phumelela
FS184 Nketoana
Matjhabeng
FS183 FS194
Tswelopele FS192 Maluti a Phofung
Dihlabeng
FS182 FS181
Tokologo FS191
Masilonyana
Setsoto
PERSONAL INCOME TAX
FS196
FS161 MAN Mantsopa
Letsimeng Mangaung

- Free State Municipalities
R350 000 to R469 000 (0)
FS162
Mohokare R250 000 to R350 000 (3)
FS163
Mohokare R200 000 to R250 000 (10)
R150 000 to R200 000 (5)
R100 000 to R150 000 (1)
129
PERSONAL INCOME TAX
Table A2.10.3: Assessed individual taxpayers by municipality for Gauteng province, 2017 - 2018
Tax year 2017 2018
(R) (R)
City of Johannesburg Metropolitan MunicipalityJHB 705 302 306 488 78 170 434 549 636 460 298 019 78 527 446 838
City of Tshw ane Metropolitan Municipality TSH 516 571 186 536 41 328 361 104 476 079 187 277 42 865 371 691
Ekurhuleni Metropolitan Municipality EKU 506 459 153 580 31 083 303 243 456 765 153 317 32 261 315 067
Emfuleni Local Municipality GT421 89 510 24 462 4 531 273 288 80 486 24 162 4 633 284 027
Lesedi Local Municipality GT423 10 514 2 896 601 275 442 9 476 2 894 630 279 070
Merafong City Local Municipality GT484 22 123 6 247 1 184 282 376 19 630 5 788 1 090 301 819
Midvaal Local Municipality GT422 13 987 4 297 868 307 214 12 815 4 277 889 320 914
Mogale City Local Municipality GT481 48 735 15 622 3 263 320 550 43 428 15 382 3 342 331 873
Randfontein/Westonaria Municipality GT485 33 448 9 134 1 689 273 081 28 351 8 579 1 633 284 423
Total 1 946 649 709 262 162 717 364 350 1 763 490 699 695 165 870 396 767
Percentage of total
City of Johannesburg Metropolitan MunicipalityJHB 36.2% 43.2% 48.0% 36.1% 42.6% 47.3%
City of Tshw ane Metropolitan Municipality TSH 26.5% 26.3% 25.4% 27.0% 26.8% 25.8%
Ekurhuleni Metropolitan Municipality EKU 26.0% 21.7% 19.1% 25.9% 21.9% 19.4%
Emfuleni Local Municipality GT421 4.6% 3.4% 2.8% 4.6% 3.5% 2.8%
Lesedi Local Municipality GT423 0.5% 0.4% 0.4% 0.5% 0.4% 0.4%
Merafong City Local Municipality GT484 1.1% 0.9% 0.7% 1.1% 0.8% 0.7%
Midvaal Local Municipality GT422 0.7% 0.6% 0.5% 0.7% 0.6% 0.5%
Mogale City Local Municipality GT481 2.5% 2.2% 2.0% 2.5% 2.2% 2.0%
Randfontein/Westonaria Municipality GT485 1.7% 1.3% 1.0% 1.6% 1.2% 1.0%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
129
Map A2.10.3: Assessed individual taxpayers by municipality for Gauteng province, 2018
2019 Tax Statistics

TSH
City of Tshwane
GT481
Mogale City
PERSONAL INCOME TAX
JHB
City of EKU
GT485 Johannesburg Ekhurhuleni
Rand West
City
GT423
Lesedi 2018 Average Taxable Income | PIT
GT484 - Gauteng Municipalities
Merafong City
R350 000 to R469 000 (3)
GT421 R250 000 to R350 000 (6)
Emfuleni
GT422 R200 000 to R250 000 (0)
Midvaal
R150 000 to R200 000 (0)
R100 000 to R150 000 (0)
131
PERSONAL INCOME TAX
Table A2.10.4: Assessed individual taxpayers by municipality for KwaZulu-Natal province, 2017 – 2018
Tax year 2017 2018
(R) (R)
Abaqulusi Local Municipality KZN263 9 355 2 289 376 244 682 8 378 2 259 387 253 686
Alfred Duma Local Municipality KZN238 16 474 4 146 698 251 669 14 429 4 074 714 261 131
Big Five Hlabisa Local Municipality KZN276 2 508 542 75 216 108 2 256 545 80 228 475
Dannhauser Local Municipality KZN254 2 782 594 95 213 515 2 495 587 98 224 394
Dr. Nkosazana Dlamini-Zuma Local MunicipalityKZN436 1 851 370 67 199 892 1 616 399 76 206 173
eDumbe Local Municipality KZN261 1 854 414 64 223 301 1 643 413 66 226 945
Emadlangeni Local Municipality KZN253 1 117 232 38 207 699 992 239 41 212 637
Endumeni Local Municipality KZN241 7 493 1 834 316 244 762 6 614 1 805 328 251 608
Ethekw ini Metropolitan Municipality ETH 417 250 122 068 23 944 292 554 379 802 119 942 24 452 303 409
Greater Kokstad Local Municipality KZN433 5 102 1 292 231 253 234 4 597 1 285 232 251 834
Impendle Local Municipality KZN224 708 153 24 216 102 610 145 22 220 170
Inkosi Langalibalele Local Municipality KZN237 6 336 1 415 220 223 327 5 600 1 386 231 233 831
Jozini Local Municipality KZN272 5 140 1 161 160 225 875 4 595 1 152 169 229 222
Kw aDukuza Local Municipality KZN292 16 347 5 413 1 188 331 131 14 615 5 275 1 189 341 070
Mandeni Local Municipality KZN291 4 960 1 091 151 219 960 4 371 1 084 162 229 345
Maphumulo Local Municipality KZN294 1 038 229 32 220 617 948 239 35 227 589
Mfolozi Local Municipality KZN281 1 965 448 66 227 990 1 821 455 71 240 667
Mkhambathini Local Municipality KZN226 716 185 35 258 380 619 178 35 268 345
Mpofana Local Municipality KZN223 1 338 272 56 203 288 1 242 285 54 226 011
Msinga Local Municipality KZN244 3 254 664 87 204 057 2 758 647 92 210 687
Mthonjaneni Local Municipality KZN285 1 669 380 58 227 681 1 489 378 60 233 268
Mtubatuba Local Municipality KZN275 7 069 1 591 229 225 067 6 252 1 599 248 232 981
Ndw edw e Local Municipality KZN293 1 903 384 48 201 787 1 718 382 50 208 917
New castle Local Municipality KZN252 29 871 7 568 1 242 253 356 26 577 7 445 1 279 260 686
Nkandla Local Municipality KZN286 2 478 565 80 228 006 2 191 549 83 235 271
Nongoma Local Municipality KZN265 5 721 1 228 163 214 648 4 944 1 227 181 219 149
Nqutu Local Municipality KZN242 1 910 514 94 269 110 1 734 521 101 286 204
Okhahlamba Local Municipality KZN235 2 761 523 99 189 424 2 415 529 101 196 951
Ray Nkonyeni Local Municipality KZN216 28 349 6 984 1 174 246 358 25 422 6 906 1 210 253 992
Richmond Local Municipality KZN227 1 162 252 43 216 867 949 248 47 224 838
The Msunduzi Local Municipality KZN225 70 956 19 699 3 584 277 623 63 840 19 628 3 715 287 105
Ubuhlebezw e Local Municipality KZN434 1 761 431 68 244 747 1 502 410 69 252 732
Ulundi Local Municipality KZN266 8 741 1 954 266 223 544 7 956 1 972 287 230 540
Umdoni Local Municipality KZN212 7 833 1 978 339 252 521 7 139 1 889 316 261 010
Umhlabuyalingana Local Municipality KZN271 4 110 878 115 213 625 3 714 896 129 219 373
uMhlathuze Local Municipality KZN282 43 461 12 392 2 285 285 129 39 346 12 655 2 474 294 132
uMlalazi Local Municipality KZN284 7 154 1 826 297 255 242 6 423 1 797 305 261 138
uMngeni Local Municipality KZN222 11 787 3 271 683 277 509 10 790 3 261 679 288 423
uMshw athi Local Municipality KZN221 2 602 629 106 241 737 2 400 652 120 254 751
UMuziw abantu Local Municipality KZN214 2 759 681 106 246 829 2 383 651 106 256 848
Umvoti Local Municipality KZN245 4 578 1 110 183 242 464 4 031 1 077 185 248 771
Umzimkhulu Local Municipality KZN435 4 266 992 146 232 536 3 766 991 156 241 587
Umzumbe Local Municipality KZN213 2 083 457 61 219 395 1 872 463 66 228 366
UPhongolo Local Municipality KZN262 3 781 840 132 222 163 3 342 857 141 225 280
Total 766 353 211 939 39 524 276 555 692 196 209 377 40 642 302 482
131
PERSONAL INCOME TAX
Table A2.10.4: Assessed individual taxpayers by municipality for KwaZulu-Natal province, 2017 – 2018
(continued)
Tax year 2017 2018

Average Average
Municipality Num ber of Taxable Tax Num ber of Taxable Tax
taxable taxable
Percentage of total taxpayers incom e assessed taxpayers incom e assessed
incom e incom e
Abaqulusi Local Municipality KZN263 1.2% 1.1% 1.0% 1.2% 1.1% 1.0%
Alfred Duma Local Municipality KZN238 2.1% 2.0% 1.8% 2.1% 1.9% 1.8%
Big Five Hlabisa Local Municipality KZN276 0.3% 0.3% 0.2% 0.3% 0.3% 0.2%
Dannhauser Local Municipality KZN254 0.4% 0.3% 0.2% 0.4% 0.3% 0.2%
Dr. Nkosazana Dlamini-Zuma Local Municipality
KZN436 0.2% 0.2% 0.2% 0.2% 0.2% 0.2%
eDumbe Local Municipality KZN261 0.2% 0.2% 0.2% 0.2% 0.2% 0.2%
Emadlangeni Local Municipality KZN253 0.1% 0.1% 0.1% 0.1% 0.1% 0.1%
Endumeni Local Municipality KZN241 1.0% 0.9% 0.8% 1.0% 0.9% 0.8%
Ethekw ini Metropolitan Municipality ETH 54.4% 57.6% 60.6% 54.9% 57.3% 60.2%
Greater Kokstad Local Municipality KZN433 0.7% 0.6% 0.6% 0.7% 0.6% 0.6%
Impendle Local Municipality KZN224 0.1% 0.1% 0.1% 0.1% 0.1% 0.1%
Inkosi Langalibalele Local Municipality KZN237 0.8% 0.7% 0.6% 0.8% 0.7% 0.6%
Jozini Local Municipality KZN272 0.7% 0.5% 0.4% 0.7% 0.6% 0.4%
Kw aDukuza Local Municipality KZN292 2.1% 2.6% 3.0% 2.1% 2.5% 2.9%
Mandeni Local Municipality KZN291 0.6% 0.5% 0.4% 0.6% 0.5% 0.4%
Maphumulo Local Municipality KZN294 0.1% 0.1% 0.1% 0.1% 0.1% 0.1%
Mfolozi Local Municipality KZN281 0.3% 0.2% 0.2% 0.3% 0.2% 0.2%
Mkhambathini Local Municipality KZN226 0.1% 0.1% 0.1% 0.1% 0.1% 0.1%
Mpofana Local Municipality KZN223 0.2% 0.1% 0.1% 0.2% 0.1% 0.1%
Msinga Local Municipality KZN244 0.4% 0.3% 0.2% 0.4% 0.3% 0.2%
Mthonjaneni Local Municipality KZN285 0.2% 0.2% 0.1% 0.2% 0.2% 0.1%
Mtubatuba Local Municipality KZN275 0.9% 0.8% 0.6% 0.9% 0.8% 0.6%
Ndw edw e Local Municipality KZN293 0.2% 0.2% 0.1% 0.2% 0.2% 0.1%
New castle Local Municipality KZN252 3.9% 3.6% 3.1% 3.8% 3.6% 3.1%
Nkandla Local Municipality KZN286 0.3% 0.3% 0.2% 0.3% 0.3% 0.2%
Nongoma Local Municipality KZN265 0.7% 0.6% 0.4% 0.7% 0.6% 0.4%
Nqutu Local Municipality KZN242 0.2% 0.2% 0.2% 0.3% 0.2% 0.2%
Okhahlamba Local Municipality KZN235 0.4% 0.2% 0.3% 0.3% 0.3% 0.2%
Ray Nkonyeni Local Municipality KZN216 3.7% 3.3% 3.0% 3.7% 3.3% 3.0%
Richmond Local Municipality KZN227 0.2% 0.1% 0.1% 0.1% 0.1% 0.1%
The Msunduzi Local Municipality KZN225 9.3% 9.3% 9.1% 9.2% 9.4% 9.1%
Ubuhlebezw e Local Municipality KZN434 0.2% 0.2% 0.2% 0.2% 0.2% 0.2%
Ulundi Local Municipality KZN266 1.1% 0.9% 0.7% 1.1% 0.9% 0.7%
Umdoni Local Municipality KZN212 1.0% 0.9% 0.9% 1.0% 0.9% 0.8%
Umhlabuyalingana Local Municipality KZN271 0.5% 0.4% 0.3% 0.5% 0.4% 0.3%
uMhlathuze Local Municipality KZN282 5.7% 5.8% 5.8% 5.7% 6.0% 6.1%
uMlalazi Local Municipality KZN284 0.9% 0.9% 0.8% 0.9% 0.9% 0.8%
uMngeni Local Municipality KZN222 1.5% 1.5% 1.7% 1.6% 1.6% 1.7%
uMshw athi Local Municipality KZN221 0.3% 0.3% 0.3% 0.3% 0.3% 0.3%
UMuziw abantu Local Municipality KZN214 0.4% 0.3% 0.3% 0.3% 0.3% 0.3%
Umvoti Local Municipality KZN245 0.6% 0.5% 0.5% 0.6% 0.5% 0.5%
Umzimkhulu Local Municipality KZN435 0.6% 0.5% 0.4% 0.5% 0.5% 0.4%
Umzumbe Local Municipality KZN213 0.3% 0.2% 0.2% 0.3% 0.2% 0.2%
UPhongolo Local Municipality KZN262 0.5% 0.4% 0.3% 0.5% 0.4% 0.3%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
132
PERSONAL INCOME TAX
Map A2.10.4: Assessed individual taxpayers by municipality for KwaZulu-Natal province, 2018
KZN2712
uMhiabuyalingana
KZN261 KZN262 KZN272

KZN253
eDumbe uPhongolo Jozini
Emadlangeni
KZN252
Newcastle KZN263
AbaQulusi KZN265
KZN254 KZN276
Nongoma
Dannhauser Big Five Hlabisa
KZN241
eNdumeni KZN266 KZN275
KZN242
Ulundi Mtubatuba
KZN238 Nqutu
Alfred Duma KZN281
KZN244 KZN285
KZN286 uMfolozi
uMsinga Mthonjaneni
KZN235 Nkandla KZN282
KZN237 uMhlathuze
Oklhahamba iNkosi KZN284
Langalibalele KZN245 uMlalazi
KZN223 uMvoti KZN294 KZN291
Mpofana Maphumulo Mandeni
KZN224
KZN222 KZN292
KZN293
KZN224 uMngeni uMshwathi KwaDukuza
Ndwedwe
iMpendle KZN225
KZN436 Msunduzi ETH
Dr Nkosazana Ethekwini
KZN227
Dlamini Zuma
Richmond KZN226 2018 Average Taxable Income | PIT
Mkhambathini - KwaZulu-Natal Municipalities
KZN434
KZN435
uBuhlebezwe KZN212 R350 000 to R469 000 (1)
uMzimkhulu uMdoni
KZN433 R250 000 to R350 000 (28)
Greater KZN213
Kokstad KZN214 uMzumbe R200 000 to R250 000 (15)
uMuzibantuKZN216
Ray R150 000 to R200 000 (0)
Nkonyeni
R100 000 to R150 000 (0)
133
PERSONAL INCOME TAX
Table A2.10.5: Assessed individual taxpayers by municipality for Limpopo province, 2017 - 2018
Tax year 2017 2018

Average Average
Taxable Tax Taxable Tax
Num ber of taxable Num ber of taxable
Municipality incom e assessed incom e assessed
taxpayers incom e taxpayers incom e
(R m illion) (R m illion) (R m illion) (R m illion)
(R) (R)
Ba-Phalaborw a Local Municipality LIM334 11 771 3 687 715 313 227 10 501 3 601 714 322 539
Bela-Bela Local Municipality LIM366 4 544 1 142 207 251 320 4 079 1 107 200 256 385
Blouberg Local Municipality LIM351 5 132 1 204 186 234 606 4 488 1 206 195 241 143
Elias Motsoaledi Local Municipality LIM472 9 506 2 272 391 239 007 8 424 2 286 413 250 439
Ephraim Mogale Local Municipality LIM471 4 912 1 118 188 227 606 4 420 1 118 195 235 642
Greater Giyani Local Municipality LIM331 10 734 2 645 396 246 413 9 852 2 711 430 250 519
Greater Letaba Local Municipality LIM332 4 866 1 245 196 255 857 4 449 1 245 205 261 728
Greater Tubatse/Fetakgomo Local Municipality
LIM476 19 181 4 806 788 250 560 16 491 4 656 815 262 115
Greater Tzaneen Local Municipality LIM333 17 572 4 740 824 269 747 15 782 4 763 864 275 518
Lepele-Nkumpi Local Municipality LIM355 12 905 3 183 500 246 649 11 675 3 241 533 253 126
Lephalale Local Municipality LIM362 11 040 3 270 664 296 196 9 102 3 025 646 303 209
Makhado Local Municipality LIM344 24 158 6 300 1 037 260 783 22 279 6 492 1 124 267 142
Makhuduthamaga Local Municipality LIM473 7 306 1 823 287 249 521 6 589 1 825 304 257 890
Malamulele Local Municipality LIM345 2 285 551 83 241 138 1 923 542 88 241 814
Maruleng Local Municipality LIM335 4 336 1 366 291 315 037 3 925 1 356 301 324 175
Modimolle/Mookgophong Local Municipality
LIM368 6 031 1 180 216 195 656 5 340 1 203 215 209 962
Mogalakw ena Local Municipality LIM367 18 003 4 836 844 268 622 15 789 4 761 872 276 016
Molemole Local Municipality LIM353 2 205 560 94 253 968 1 961 555 94 253 245
Musina Local Municipality LIM341 4 076 1 131 223 277 478 3 627 1 174 240 285 365
Polokw ane Local Municipality LIM354 64 205 18 609 3 390 289 837 58 608 18 644 3 522 296 515
Thabazimbi Local Municipality LIM361 8 446 2 470 517 292 446 6 894 2 396 533 314 662
Thulamela Local Municipality LIM343 33 690 8 583 1 333 254 764 30 822 8 835 1 457 259 010
Total 286 904 76 721 13 370 267 410.00 257 020 76 742 13 960 298 584
Percentage of total
Ba-Phalaborw a Local Municipality LIM334 4.1% 4.8% 5.3% 4.1% 4.7% 5.1%
Bela-Bela Local Municipality LIM366 1.6% 1.5% 1.5% 1.6% 1.4% 1.4%
Blouberg Local Municipality LIM351 1.8% 1.6% 1.4% 1.7% 1.6% 1.4%
Elias Motsoaledi Local Municipality LIM472 3.3% 3.0% 2.9% 3.3% 3.0% 3.0%
Ephraim Mogale Local Municipality LIM471 1.7% 1.5% 1.4% 1.7% 1.5% 1.4%
Greater Giyani Local Municipality LIM331 3.7% 3.4% 3.0% 3.8% 3.5% 3.1%
Greater Letaba Local Municipality LIM332 1.7% 1.6% 1.5% 1.7% 1.6% 1.5%
Greater Tubatse/Fetakgomo Local Municipality
LIM476 6.7% 6.3% 5.9% 6.4% 6.1% 5.8%
Greater Tzaneen Local Municipality LIM333 6.1% 6.2% 6.2% 6.1% 6.2% 6.2%
Lepele-Nkumpi Local Municipality LIM355 4.5% 4.1% 3.7% 4.5% 4.2% 3.8%
Lephalale Local Municipality LIM362 3.8% 4.3% 5.0% 3.5% 3.9% 4.6%
Makhado Local Municipality LIM344 8.4% 8.2% 7.8% 8.7% 8.5% 8.1%
Makhuduthamaga Local Municipality LIM473 2.5% 2.4% 2.1% 2.6% 2.4% 2.2%
Malamulele Local Municipality LIM345 0.8% 0.7% 0.6% 0.7% 0.7% 0.6%
Maruleng Local Municipality LIM335 1.5% 1.8% 2.2% 1.5% 1.8% 2.2%
Modimolle/Mookgophong Local Municipality
LIM368 2.1% 1.5% 1.6% 2.1% 1.6% 1.5%
Mogalakw ena Local Municipality LIM367 6.3% 6.3% 6.3% 6.1% 6.2% 6.2%
Molemole Local Municipality LIM353 0.8% 0.7% 0.7% 0.8% 0.7% 0.7%
Musina Local Municipality LIM341 1.4% 1.5% 1.7% 1.4% 1.5% 1.7%
Polokw ane Local Municipality LIM354 22.4% 24.3% 25.4% 22.8% 24.3% 25.2%
Thabazimbi Local Municipality LIM361 2.9% 3.2% 3.9% 2.7% 3.1% 3.8%
Thulamela Local Municipality LIM343 11.7% 11.2% 10.0% 12.0% 11.5% 10.4%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
134

136
Map A2.10.5: Assessed individual taxpayers by municipality for Limpopo province, 2018
2019 Tax Statistics

LM341
Musina
LM343
LM351 Thulamela LM345
Blouberg LM344
Colins Chabane
Makhado
LM331
LM332 Greater
LM353 Greater Giyani
Molemole Letaba
LM362
Lephalale
PERSONAL INCOME TAX
LM367 LM333 LM334

Mogalakwena LM354 Greater Tzaneen Ba-Phalaborwa
Polokwane
LM355 LM335
Lepele Nkumpi Maruleng
LM361 LM368 LM476
Thabazimbi Modimolle/Mokgophong Fetakgomo
LM473 2018 Average Taxable Income | PIT
Tubatse
Makhuduthamaga
LM366 - Limpopo Municipalities
Bela-Bela
R350 000 to R469 000 (0)
LM472
Elias Motsoaledi R250 000 to R350 000 (21)
R200 000 to R250 000 (1)
R150 000 to R200 000 (0)
R100 000 to R150 000 (0)
PERSONAL INCOME TAX
Table A2.10.6: Assessed individual taxpayers by municipality for North West province, 2017 - 2018
Tax year 2017 2018

(R) (R)
City of Matlosana Local Municipality NW403 45 131 10 662 1 882 236 246 38 777 10 309 1 906 245 752
Ditsobotla Local Municipality NW384 9 617 2 093 393 217 635 8 397 2 122 404 229 934
Greater Taung Local Municipality NW394 6 260 1 376 200 219 808 5 574 1 416 221 224 544
Kagisano/Molopo Local Municipality NW397 3 862 891 141 230 709 3 338 868 147 236 755
Kgetlengrivier Local Municipality NW374 2 541 472 99 185 754 1 964 426 97 190 634
Lekw a-Teemane Local Municipality NW396 2 740 544 92 198 540 2 228 497 91 204 372
Madibeng Local Municipality NW372 27 992 8 205 1 686 293 119 24 121 8 031 1 740 307 591
Mafikeng Local Municipality NW383 22 745 6 084 1 017 267 487 20 448 6 093 1 072 272 037
Mamusa Local Municipality NW393 2 674 432 83 161 556 2 317 449 84 177 894
Maquassi Hills Local Municipality NW404 3 634 551 100 151 624 3 022 562 103 157 429
Moretele Local Municipality NW371 4 961 1 158 169 233 421 4 526 1 166 181 238 295
Moses Kotane Local Municipality NW375 9 942 2 158 304 217 059 7 318 1 867 293 224 290
Naledi Local Municipality NW392 5 713 1 119 227 195 869 5 051 1 174 238 207 244
Ramotshere Moiloa Local Municipality NW385 5 760 1 251 191 217 188 5 016 1 243 202 225 184
Ratlou Local Municipality NW381 1 157 235 32 203 111 984 229 34 205 684
Rustenburg Local Municipality NW373 81 389 22 289 4 113 273 858 61 764 19 943 4 042 287 607
Tsw aing Local Municipality NW382 4 887 658 146 134 643 4 220 705 151 148 079
Ventersdorp/Tlokw e Local MunicipalityNW405 28 318 6 973 1 323 246 239 25 343 6 926 1 335 257 832
Total 269 323 67 151 12 198 249 333 224 408 64 026 12 341 285 311
Percentage of total
City of Matlosana Local Municipality NW403 16.8% 15.9% 15.4% 17.3% 16.1% 15.4%
Ditsobotla Local Municipality NW384 3.6% 3.1% 3.2% 3.7% 3.3% 3.3%
Greater Taung Local Municipality NW394 2.3% 2.0% 1.6% 2.5% 2.2% 1.8%
Kagisano/Molopo Local Municipality NW397 1.4% 1.3% 1.2% 1.5% 1.4% 1.2%
Kgetlengrivier Local Municipality NW374 0.9% 0.7% 0.8% 0.9% 0.7% 0.8%
Lekw a-Teemane Local Municipality NW396 1.0% 0.8% 0.8% 1.0% 0.8% 0.7%
Madibeng Local Municipality NW372 10.4% 12.2% 13.8% 10.7% 12.5% 14.1%
Mafikeng Local Municipality NW383 8.4% 9.1% 8.3% 9.1% 9.5% 8.7%
Mamusa Local Municipality NW393 1.0% 0.6% 0.7% 1.0% 0.7% 0.7%
Maquassi Hills Local Municipality NW404 1.3% 0.8% 0.8% 1.3% 0.9% 0.8%
Moretele Local Municipality NW371 1.8% 1.7% 1.4% 2.0% 1.8% 1.5%
Moses Kotane Local Municipality NW375 3.7% 3.2% 2.5% 3.3% 2.9% 2.4%
Naledi Local Municipality NW392 2.1% 1.7% 1.9% 2.3% 1.8% 1.9%
Ramotshere Moiloa Local Municipality NW385 2.1% 1.9% 1.6% 2.2% 1.9% 1.6%
Ratlou Local Municipality NW381 0.4% 0.3% 0.3% 0.4% 0.4% 0.3%
Rustenburg Local Municipality NW373 30.2% 33.2% 33.7% 27.5% 31.1% 32.8%
Tsw aing Local Municipality NW382 1.8% 1.0% 1.2% 1.9% 1.1% 1.2%
Ventersdorp/Tlokw e Local MunicipalityNW405 10.5% 10.4% 10.8% 11.3% 10.8% 10.8%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
136
138
Map A2.10.6: Assessed individual taxpayers by municipality for North West province, 2018
2019 Tax Statistics

NW375
NW371
Moses Kotane
Moretele
NW385
Ramotshere NW372
Moiloa Madibeng
NW373
NW374 Rustenburg
NW383 Kgetlengriver
Mahikeng
NW397 NW381 NW384

Kagisano-Molopo Ratlou Ditsobotla
NW405
PERSONAL INCOME TAX
JB Marks
NW382
Tswaing NW403
City of
NW392 Matlosana
Naledi NW404
NW393 Maquassi Hills 2018 Average Taxable Income | PIT
Mamusa
- North West Municipalities
NW394 NW396
Greater Taung Lekwa- R350 000 to R469 000 (0)
Teemane
R250 000 to R350 000 (10)
R200 000 to R250 000 (5)
R150 000 to R200 000 (3)
R100 000 to R150 000 (0)
PERSONAL INCOME TAX
Table A2.10.7: Assessed individual taxpayers by municipality for Mpumalanga province, 2017 - 2018
Tax year 2017 2018
(R) (R)
Albert Luthuli Local Municipality MP301 5 223 1 177 183 225 349 4 539 1 180 198 233 891
Bushbuckridge Local Municipality MP325 17 451 4 237 643 242 794 15 612 4 228 688 246 992
Dipaleseng Local Municipality MP306 3 833 634 100 165 406 3 162 682 128 175 983
Dr JS Moroka Local Municipality MP316 7 059 1 583 226 224 253 6 250 1 600 243 229 762
Emakhazeni Local Municipality MP314 2 885 653 116 226 343 2 549 647 119 242 388
Emalahleni Local Municipality MP312 60 900 19 019 3 888 312 299 53 691 19 150 4 117 323 408
Govan Mbeki Local Municipality MP307 55 690 16 224 3 405 291 327 49 267 16 017 3 496 302 400
Lekw a Local Municipality MP305 13 280 3 184 642 239 759 11 814 3 293 685 244 248
MP326 57 604 16 062 2 961 278 835 51 724 15 852 3 054 294 621
Mkhondo Local Municipality MP303 6 799 1 874 327 275 629 6 020 1 724 315 265 802
Msukaligw a Local Municipality MP302 14 327 3 568 658 249 040 12 757 3 575 694 255 495
Nkomazi Local Municipality MP324 11 346 2 778 456 244 844 10 125 2 801 495 253 782
Pixley Ka Seme Local Municipality MP304 5 138 1 000 192 194 628 4 390 962 197 197 076
Steve Tshw ete Local Municipality MP313 32 058 9 873 2 045 307 973 28 114 9 773 2 129 320 867
Thaba Chw eu Local Municipality MP321 9 130 3 063 683 335 487 8 173 3 010 696 353 508
Thembisile Local Municipality MP315 8 856 1 870 253 211 156 7 720 1 866 274 218 392
Victor Khanye Local Municipality MP311 7 104 1 807 331 254 364 6 325 1 787 339 267 360
Total 318 683 88 606 17 109 278 038 282 232 88 147 17 867 312 321
Percentage of total
Albert Luthuli Local Municipality MP301 1.6% 1.3% 1.1% 1.6% 1.3% 1.1%
Bushbuckridge Local Municipality MP325 5.5% 4.8% 3.8% 5.5% 4.8% 3.9%
Dipaleseng Local Municipality MP306 1.2% 0.7% 0.6% 1.1% 0.8% 0.7%
Dr JS Moroka Local Municipality MP316 2.2% 1.8% 1.3% 2.2% 1.8% 1.4%
Emakhazeni Local Municipality MP314 0.9% 0.7% 0.7% 0.9% 0.7% 0.7%
Emalahleni Local Municipality MP312 19.1% 21.5% 22.7% 19.0% 21.7% 23.0%
Govan Mbeki Local Municipality MP307 17.5% 18.3% 19.9% 17.5% 18.2% 19.6%
Lekw a Local Municipality MP305 4.2% 3.6% 3.8% 4.2% 3.7% 3.8%
MP326 18.1% 18.1% 17.3% 18.3% 18.0% 17.1%
Mkhondo Local Municipality MP303 2.1% 2.1% 1.9% 2.1% 2.0% 1.8%
Msukaligw a Local Municipality MP302 4.5% 4.0% 3.8% 4.5% 4.1% 3.9%
Nkomazi Local Municipality MP324 3.6% 3.1% 2.7% 3.6% 3.2% 2.8%
Pixley Ka Seme Local Municipality MP304 1.6% 1.1% 1.1% 1.6% 1.1% 1.1%
Steve Tshw ete Local Municipality MP313 10.1% 11.1% 12.0% 10.0% 11.1% 11.9%
Thaba Chw eu Local Municipality MP321 2.9% 3.5% 4.0% 2.9% 3.4% 3.9%
Thembisile Local Municipality MP315 2.8% 2.1% 1.5% 2.7% 2.1% 1.5%
Victor Khanye Local Municipality MP311 2.2% 2.0% 1.9% 2.2% 2.0% 1.9%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
138
140
Map A2.10.7: Assessed individual taxpayers by municipality for Mpumalanga province, 2018
2019 Tax Statistics

MP325
Bushbuckridge
MP316 MP321
Dr JS Moroka Thaba Chweu
MP315
Thembisile MP326
City of MP324
MP314 Mbombela
MP313 Nkomazi
Emakhazeni
Steve Tshwete
PERSONAL INCOME TAX
MP312 MP301
MP311 Emalahleni Chief Albert Luthuli
Victor Khanye
MP307 MP302
Govan Mbeki Msukalgwa
MP306
- Mpumalanga Municipalities
Dipaleseng
MP305 R350 000 to R469 000 (2)
Lekwa MP303
Mkhondo R250 000 to R350 000 (12)
MP304 R200 000 to R250 000 (3)
Dr Pixley Ka Isaka Seme
R150 000 to R200 000 (0)
R100 000 to R150 000 (0)
PERSONAL INCOME TAX
Table A2.10.8: Assessed individual taxpayers by municipality for Northern Cape province, 2017 - 2018
Tax year 2017 2018

(R) (R)
!Kheis Local Municipality NC084 814 132 20 162 162 696 144 24 168 885
Daw id Kruiper Local Municipality NC087 14 487 3 205 527 221 233 12 801 3 233 585 226 160
Dikgatlong Local Municipality NC092 2 269 447 63 197 003 2 069 467 69 202 596
Emthanjeni Local Municipality NC073 3 950 935 154 236 709 3 005 845 151 243 857
Gamagara Local Municipality NC453 6 029 2 228 491 369 547 5 368 2 417 580 379 969
Ga-Segonyana Local Municipality NC452 11 429 2 923 489 255 753 9 785 2 982 550 259 846
Hantam Local Municipality NC065 1 769 349 58 197 287 1 468 313 54 209 628
Joe Morolong Local Municipality NC451 1 709 427 88 249 854 1 508 459 102 258 089
Kai !Garib Local Municipality NC082 3 906 798 138 204 301 3 495 798 144 220 650
Kamiesberg Local Municipality NC064 529 109 18 206 049 451 100 18 219 347
Kareeberg Local Municipality NC074 837 165 26 197 133 717 145 23 193 335
Karoo Hoogland Local MunicipalityNC066 1 308 254 45 194 190 1 112 234 44 199 692
Kgatelopele Local Municipality NC086 2 559 775 154 302 853 2 188 744 150 310 268
Khâi-Ma Local Municipality NC067 2 254 577 101 255 989 2 097 611 116 265 097
Magareng Local Municipality NC093 1 426 313 46 219 495 1 236 310 48 225 912
Nama Khoi Local Municipality NC062 4 305 1 056 172 245 296 3 837 1 072 186 254 828
Phokw ane Local Municipality NC094 4 628 1 068 175 230 769 3 885 1 042 183 237 560
Renosterberg Local Municipality NC075 624 142 24 227 564 493 128 22 238 491
Richtersveld Local Municipality NC061 915 215 34 234 973 821 213 36 243 697
Siyancuma Local Municipality NC078 2 253 540 106 239 680 2 070 522 106 248 229
Siyathemba Local Municipality NC077 1 366 304 53 222 548 1 155 303 56 233 100
Sol Plaatjie Local Municipality NC091 38 244 10 094 1 785 263 937 34 305 10 210 1 887 268 668
Thembelihle Local Municipality NC076 1 255 223 49 177 689 1 066 240 64 179 924
Tsantsabane Local Municipality NC085 4 370 1 371 270 313 730 3 819 1 424 307 323 258
Ubuntu Local Municipality NC071 1 090 224 33 205 505 982 218 34 211 238
Umsobomvu Local Municipality NC072 1 582 351 56 221 871 1 186 343 69 231 402
Total 115 907 29 225 5 175 252 142 101 615 29 517 5 608 290 479
Percentage of total
!Kheis Local Municipality NC084 0.7% 0.5% 0.4% 0.7% 0.5% 0.4%
Daw id Kruiper Local Municipality NC087 12.5% 11.0% 10.2% 12.6% 11.0% 10.4%
Dikgatlong Local Municipality NC092 2.0% 1.5% 1.2% 2.0% 1.6% 1.2%
Emthanjeni Local Municipality NC073 3.4% 3.2% 3.0% 3.0% 2.9% 2.7%
Gamagara Local Municipality NC453 5.2% 7.6% 9.5% 5.3% 8.2% 10.3%
Ga-Segonyana Local Municipality NC452 9.9% 10.0% 9.4% 9.6% 10.1% 9.8%
Hantam Local Municipality NC065 1.5% 1.2% 1.1% 1.4% 1.1% 1.0%
Joe Morolong Local Municipality NC451 1.5% 1.5% 1.7% 1.5% 1.6% 1.8%
Kai !Garib Local Municipality NC082 3.4% 2.7% 2.7% 3.4% 2.7% 2.6%
Kamiesberg Local Municipality NC064 0.5% 0.4% 0.3% 0.4% 0.3% 0.3%
Kareeberg Local Municipality NC074 0.7% 0.6% 0.5% 0.7% 0.5% 0.4%
Karoo Hoogland Local MunicipalityNC066 1.1% 0.9% 0.9% 1.1% 0.8% 0.8%
Kgatelopele Local Municipality NC086 2.2% 2.7% 3.0% 2.2% 2.5% 2.7%
Khâi-Ma Local Municipality NC067 1.9% 2.0% 2.0% 2.1% 2.1% 2.1%
Magareng Local Municipality NC093 1.2% 1.1% 0.9% 1.2% 1.1% 0.9%
Nama Khoi Local Municipality NC062 3.7% 3.6% 3.3% 3.8% 3.6% 3.3%
Phokw ane Local Municipality NC094 4.0% 3.7% 3.4% 3.8% 3.5% 3.3%
Renosterberg Local Municipality NC075 0.5% 0.5% 0.5% 0.5% 0.4% 0.4%
Richtersveld Local Municipality NC061 0.8% 0.7% 0.7% 0.8% 0.7% 0.6%
Siyancuma Local Municipality NC078 1.9% 1.8% 2.0% 2.0% 1.8% 1.9%
Siyathemba Local Municipality NC077 1.2% 1.0% 1.0% 1.1% 1.0% 1.0%
Sol Plaatjie Local Municipality NC091 33.0% 34.5% 34.5% 33.8% 34.6% 33.6%
Thembelihle Local Municipality NC076 1.1% 0.8% 0.9% 1.0% 0.8% 1.1%
Tsantsabane Local Municipality NC085 3.8% 4.7% 5.2% 3.8% 4.8% 5.5%
Ubuntu Local Municipality NC071 0.9% 0.8% 0.6% 1.0% 0.7% 0.6%
Umsobomvu Local Municipality NC072 1.4% 1.2% 1.1% 1.2% 1.2% 1.2%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
140
142
Map A2.10.8: Assessed individual taxpayers by municipality for Northern Cape province, 2018
2019 Tax Statistics

NC451
Joe Morolong
NC087
Dawid Kruiper NC453 NC094
Gamagara Phokwane
NC093
NC452
NC085 Magareng
Ga Segonyana
Tsantsabane NC092
Dikgatlong
NC086 NC091
NC061 Sol Plaatjie
NC084 Kgatelopele
Richtersveld NC082
PERSONAL INCOME TAX
!Kheis NC078
Kai !Garib
NC067 Siyancuma
NC077
NC062 NC076
!Kheis Siyathemba
Nama Khoi Thembelhle
NC071
NC064 Renosterberg
Kamiesberg NC074 NC073
Kareeberg Emthanjeni NC072
Umsobomvu 2018 Average Taxable Income | PIT
NC071 - Northern Cape Municipalities
NC065 Ubuntu
Hantam R350 000 to R469 000 (2)
NC066
Karoo Hoogland R250 000 to R350 000 (15)
R200 000 to R250 000 (9)
R150 000 to R200 000 (0)
R100 000 to R150 000 (0)
PERSONAL INCOME TAX
Table A2.10.9: Assessed individual taxpayers by municipality for Western Cape province, 2017 - 2018
Tax year 2017 2018

(R) (R)
Beaufort West Local Municipality WC053 3 414 687 105 201 230 3 088 698 111 207 677
Bergrivier Local Municipality WC013 5 375 1 324 259 246 326 4 723 1 252 247 244 902
Bitou Local Municipality WC047 4 588 1 270 260 276 809 4 062 1 227 261 289 556
Breede Valley Local Municipality WC025 19 427 4 454 760 229 269 16 841 4 374 782 236 076
Cape Agulhas Local Municipality WC033 4 008 915 176 228 293 3 587 869 171 237 377
Cederberg Local Municipality WC012 3 079 907 219 294 576 2 667 704 135 250 289
City of Cape Tow n Metropolitan MunicipalityCPT 628 358 208 077 45 483 331 144 568 953 205 960 46 810 340 802
Drakenstein Local Municipality WC023 33 328 9 792 2 000 293 807 29 950 9 727 2 076 301 101
George Local Municipality WC044 27 140 6 458 1 149 237 951 24 347 6 395 1 167 246 069
Hessequa Local Municipality WC042 6 537 1 412 263 216 001 5 879 1 367 254 227 664
Kannaland Local Municipality WC041 1 386 258 41 186 147 1 228 260 44 197 998
Knysna Local Municipality WC048 9 647 2 423 451 251 166 8 758 2 412 460 262 622
Laingsburg Local Municipality WC051 534 102 16 191 011 437 92 15 191 901
Langeberg Local Municipality WC026 8 300 1 873 325 225 663 7 557 1 862 340 242 921
Matzikama Local Municipality WC011 5 432 1 280 236 235 641 4 754 1 334 253 250 545
Mossel Bay Local Municipality WC043 17 342 4 054 738 233 768 15 770 3 945 717 244 048
Oudtshoorn Local Municipality WC045 9 651 2 029 304 210 237 8 758 2 053 326 220 541
Overstrand Local Municipality WC032 14 524 3 742 701 257 643 13 029 3 532 661 265 838
Prince Albert Local Municipality WC052 823 215 50 261 239 730 208 47 273 724
Saldanha Bay Local Municipality WC014 15 884 4 263 824 268 383 13 710 4 125 828 279 580
Stellenbosch Local Municipality WC024 21 298 9 291 2 427 436 238 19 290 8 314 2 115 414 847
Sw artland Local Municipality WC015 10 554 2 692 507 255 069 9 407 2 657 524 265 451
Sw ellendam Local Municipality WC034 3 552 819 150 230 574 3 136 809 159 236 903
Theew aterskloof Local Municipality WC031 8 259 2 007 360 243 008 7 231 1 925 355 255 913
Witzenberg Local Municipality WC022 7 441 1 829 331 245 800 6 628 1 802 338 252 179
Total 869 881 272 173 58 135 312 885 784 520 267 903 59 196 341 487
Percentage of total
Beaufort West Local Municipality WC053 0.4% 0.3% 0.2% 0.4% 0.3% 0.2%
Bergrivier Local Municipality WC013 0.6% 0.5% 0.4% 0.6% 0.5% 0.4%
Bitou Local Municipality WC047 0.5% 0.5% 0.4% 0.5% 0.5% 0.4%
Breede Valley Local Municipality WC025 2.2% 1.6% 1.3% 2.1% 1.6% 1.3%
Cape Agulhas Local Municipality WC033 0.5% 0.3% 0.3% 0.5% 0.3% 0.3%
Cederberg Local Municipality WC012 0.4% 0.3% 0.4% 0.3% 0.3% 0.2%
City of Cape Tow n Metropolitan MunicipalityCPT 72.2% 76.5% 78.2% 72.5% 76.9% 79.1%
Drakenstein Local Municipality WC023 3.8% 3.6% 3.4% 3.8% 3.6% 3.5%
George Local Municipality WC044 3.1% 2.4% 2.0% 3.1% 2.4% 2.0%
Hessequa Local Municipality WC042 0.8% 0.5% 0.5% 0.7% 0.5% 0.4%
Kannaland Local Municipality WC041 0.2% 0.1% 0.1% 0.2% 0.1% 0.1%
Knysna Local Municipality WC048 1.1% 0.9% 0.8% 1.1% 0.9% 0.8%
Laingsburg Local Municipality WC051 0.1% 0.0% 0.0% 0.1% 0.0% 0.0%
Langeberg Local Municipality WC026 1.0% 0.7% 0.6% 1.0% 0.7% 0.6%
Matzikama Local Municipality WC011 0.6% 0.5% 0.4% 0.6% 0.5% 0.4%
Mossel Bay Local Municipality WC043 2.0% 1.5% 1.3% 2.0% 1.5% 1.2%
Oudtshoorn Local Municipality WC045 1.1% 0.7% 0.5% 1.1% 0.8% 0.6%
Overstrand Local Municipality WC032 1.7% 1.4% 1.2% 1.7% 1.3% 1.1%
Prince Albert Local Municipality WC052 0.1% 0.1% 0.1% 0.1% 0.1% 0.1%
Saldanha Bay Local Municipality WC014 1.8% 1.6% 1.4% 1.7% 1.5% 1.4%
Stellenbosch Local Municipality WC024 2.4% 3.4% 4.2% 2.5% 3.1% 3.6%
Sw artland Local Municipality WC015 1.2% 1.0% 0.9% 1.2% 1.0% 0.9%
Sw ellendam Local Municipality WC034 0.4% 0.3% 0.3% 0.4% 0.3% 0.3%
Theew aterskloof Local Municipality WC031 0.9% 0.7% 0.6% 0.9% 0.7% 0.6%
Witzenberg Local Municipality WC022 0.9% 0.7% 0.6% 0.8% 0.7% 0.6%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
142
144
Map A2.10.9: Assessed individual taxpayers by municipality for Western Cape province, 2018
WC011
2019 Tax Statistics

Matzikama
WC012
Cederberg
WC053
Beaufort West
WC013
Bergrivier
WC022
WC014
Witzenberg WC052
PERSONAL INCOME TAX
Saldanha Bay
WC051 Prince Albert
Laingsburg
WC015
Swartland WC025
WC045
WC023 Breede Valley WC044
WC041 Oudtshoorn
Drakenstein George
WC026 Kannaland
WC024 Langeberg WC048
WC043
Stellenbosch Knysna WC047
WC042 Mossel Bay Bitou 2018 Average Taxable Income | PIT
CPT WC031 WC034
City of Theewaterskloof Swellendam Hessequa - Western Cape Municipalities
Cape Town WC033
R350 000 to R469 000 (2)
WC032 Cape Agulhas
Overstrand R250 000 to R350 000 (16)
R200 000 to R250 000 (7)
R150 000 to R200 000 (0)
R100 000 to R150 000 (0)
COMPANY INCOME TAX
For the 2017 tax year and 2018/19 fiscal year as at 31 July 2019
CIT
Third largest contributor 18.1% 16.6%
to tax revenue 2017/18 2018/19
1st 2nd 3rd

Provisional Provisional Provisional
40.7% 56.5% 2.8% Total CIT Provisional Tax

Collected in 2016
Nearly 3.2 million companies on register as at March 2018

2017 tax year
814 151 159 433

Assessed Assessed as Small Business
(majority of remainder inactive or Corporations (using graduated tax
dormant) rates as opposed to a fixed rate)
Contribution by financial year-end in tax year 2017
36.5% 20.6% 21.3%

December June February
Sector contribution of companies with

assessed losses
13.7%
Financing, insurance, real estate
& business services sector
24.3%
48.3% Reported
POSITIVE
7.9%
27.4% Reported taxable income
Construction sector
ZERO
taxable income
5.9%
Reported
NEGATIVE
taxable income
Taxable income for assessed companies Agencies and other services
1
COMPANY INCOME TAX
3 COMPANY INCOME TAX
KEY FACTS
Analysis of Company Income Tax (CIT) returns assessed for the 2017 tax year and CIT collections
in the 2018/19 fiscal year show:
 CIT has remained the third largest contributor to total tax revenue collected in 2018/19, at
16.6%. This is well below the peak of 26.7% achieved prior to the 2008/09 global financial
crisis. The 2008/09 exceptional performance was mainly as a result of elevated levels in the
global demand for commodities in the prior years including high commodity prices in 2008/09.
The impact of the recession on CIT collections were felt in 2009/10 as the effects of lower
corporate profits filtered through;
 There were over 3.2 million companies registered for CIT as at 31 March 2018. Of these,
991 207 companies were expected to submit income tax returns for the tax year 2017; but
only 82.1% of these companies were assessed in 2017;
 Out of the 814 151 companies assessed as at 31 July 2019 for tax year 2017, 24.3% had positive
taxable income, while 48.3% had taxable income equal to zero and the remaining 27.4%
reported an assessed loss;
 The concentrated nature of the South African economy is evident as only 380 large companies
(0.2% of the companies with positive taxable income) had taxable income of more than
R200 million and were liable for 57.2% of the CIT assessed for the 814 151 companies
assessed;
 The Financial intermediation, insurance, real-estate and business services sector accounted for
201 950 (24.8%) of the assessed companies and was liable for 41.5% of the CIT assessed, thus
continues to contribute the most amongst all the sectors;
 As at 31 July 2019, 814 151 companies had been assessed for the 2017 tax year, with 159 433
being assessed as Small Business Corporations (SBCs), taxed at the applicable graduated
income tax rates, and the remainder taxed at the fixed company tax rate of 28%;
 With the introduction of the rule that provisional tax payments of at least 80% of a company’s
tax liability for the applicable year of assessment are payable by the end of that year, CIT
collections continue to improve substantially, with the third provisional tax payments
decreasing from 12.9% of total provisional tax collections in 2009/10 to 2.7% in 2017/18 and
subsequently to their lowest level of 2.3% in 2018/19; and
 During 2017/18, 52.1% of the tax paid related to the 2017 tax year and 46.7% related to the
2018 tax year.

COMPANY INCOME TAX
INTRODUCTION
Company Income Tax (CIT) is a tax levied on the taxable income (gross income less exemptions and
allowable deductions) of companies, including close corporations, and is currently levied at a rate of
28% with the exception of Small Business Corporations (SBCs), which have a special tax dispensation
in the form of graduated income tax rates. After PIT and VAT, CIT has remained the third largest
contributor to total tax revenue since 2009/10.
CIT briefly surpassed VAT in 2008/09 after recording a year-on-year growth rate of 18.1%, the highest
growth achieved in the past decade, mainly as a result of the commodity price boom experienced in
2008. However, this trend sharply reversed in 2009/10, when collections dipped by as much as 18.1%
as the effects of the global financial crisis took its toll on many companies’ profitability. Although CIT
has maintained its status as the third largest contributor, its relative contribution to total tax revenue
collection has declined from the pre-recession peak of 26.7% in 2008/09 to 18.1% in 2017/18 then
further to 16.6% in 2018/19. This is highlighted by the reduction in the CIT-to-GDP ratio, which
decreased from 6.9% to 4.4% during this period. The decline can largely be attributed to sluggish
economic growth, structural challenges in some sectors of the economy, low confidence levels and
political uncertainty. All of these factors play a role in subdued investment activity, resulting in lower
profitability for companies.
The CIT from the Mining and quarrying sector was further severely impacted by stagnant commodity
prices, lower demand for commodities as well as low production in the face of continued power
outages. Other sectors that were adversely impacted were the Manufacturing sector, largely due
demand constraints as well as power supply constraints as well as the Construction sector which has
been impacted by the government’s (the biggest spender) budget cuts with cuts in infrastructure
spending.
Although the current headline CIT tax rate is 28%, some sectors of the economy have different
effective tax rates due to sector-specific tax dispensations and allowable deductions. These include:
 The gold mining formula;

 Long-term insurers;
 Farming deductions and valuations; and
 Depreciation of capital assets for qualifying expenditure e.g.

o Section 12B of the Income Tax Act 58 of 1962, relating to investment in renewable
energy infrastructure;
o Section 13quin of the Income Tax Act concerning commercial buildings; and
o Section 11D of the Income Tax Act with respect to Research and Development (R&D)
expenditure incurred.
SBCs with a gross income not exceeding R20 million for a particular year of assessment qualify for a
special tax dispensation in the form of graduated income tax rates instead of the fixed rate.
3
COMPANY INCOME TAX
Micro businesses may elect to pay only turnover tax provided they have an annual turnover of
R1 million or less in a year of assessment and meet certain criteria. The turnover tax system replaces
Income Tax, Provisional Tax, Capital Gains Tax and Dividends Tax for micro businesses. Turnover tax
has a graduated tax rate structure with a maximum marginal rate of 6% before March 2015. This
marginal rate was reduced to 3% with effect from 1 March 2015.
Capital Gains Tax (CGT) is not raised separately from CIT. The taxable portion of capital gains is
included in CIT taxable income at an inclusion rate of 80% for the years of assessment commencing
on or after 1 March 2016. For the years of assessment commencing on or after 1 March 2012 the
inclusion rate was 66.6% and, prior to that, it was 50%. More information pertaining to the CGT levied
on companies can be found in Chapter 6 of this publication.
On 1 April 2012, Dividends Tax (DT) replaced STC. DT is levied on certain categories of shareholders
(beneficial owners of dividends) when they receive dividend distributions from companies. DT was
implemented at a rate of 15% and was subsequently increased to 20%, effective from 22 February
2017.
 Provisional tax payments;
 Number of companies on the tax register;
 Taxable income and tax assessed;
 Companies with assessed losses; and
 Small Business Corporations (SBC).
PROVISIONAL TAX PAYMENTS

All companies are classified as provisional taxpayers and must comply with the requirements of the
provisional tax payments system. This system requires taxpayers to provide for their final tax liability
by paying two provisional tax payments accounting in total to at least 80% of the final tax liability,
during the applicable year of assessment (or the lesser of 90% of actual taxable income and the basic
amount if taxable income does not exceed R1 million). A third voluntary “top-up” payment may be
made after the end of the tax year. Failure to adhere to this payment system attracts penalties and
interest.
The first provisional tax payment is required within six months of the commencement of the year of
assessment. The second provisional tax payment must be made no later than the last business day of
the year of assessment. The 80% rule requires companies with taxable income of more than R1 million
to settle at least 80% of their tax liability for the year by the time they make their second provisional
tax payment. Companies that fail to comply with this requirement can incur a penalty of 20% on the
underpayment of provisional tax. The third payment is a voluntary "top up” payment in order to avoid
the payment of interest. It may be made within six months from the end of the year of assessment or
within seven months from the end of the year of assessment, if the year of assessment ends in
February.
If SARS is of the opinion that the taxable income estimate for a company’s first or second provisional
tax return has been understated, the company may be required, in terms of paragraph 19(3) of the
Fourth Schedule to the Income Tax Act, to pay provisional tax on an increased taxable income.
4
COMPANY INCOME TAX
The additional payment resulting from the paragraph 19(3) provision is captured as either a first or
second provisional tax payment even though it is paid after the due date.
As a result of a more rigorous application by SARS of paragraph 19(3) of the Fourth Schedule to the
Income Tax Act, as well as improved compliance with the provisional tax rule (80% rule for second
provisional tax payments), the value of third provisional tax payments have declined significantly.
Third provisional tax payments have remained on average at approximately R6.0 billion (3.5% - 2.8%)
between 2015 to 2017 reducing further to R3.4 billion (1.6%) for 2018. This is well below the maximum
of 20% allowed for third provisional tax payments and payments on assessment (Table 3.1 and Figure
3.1).
Table 3.1: Provisional tax payments by provisional period by tax year, 2015 - 2018
R m illion Provisional change Provisional change Provisional change
Tax year period period period
2015 76 599 -0.6% 102 192 4.7% 6 436 7.1% 185 226
2016 82 167 7.3% 113 480 11.0% 5 855 -9.0% 201 503
2017 85 853 4.5% 119 207 5.0% 5 975 2.0% 211 035
2018 91 300 6.3% 121 333 1.8% 3 396 -43.2% 216 029
Percentage of total
2015 41.4% 55.2% 3.5% 100.0%
2016 40.8% 56.3% 2.9% 100.0%
2017 40.7% 56.5% 2.8% 100.0%
2018 42.3% 56.2% 1.6% 100.0%
Figure 3.1: Provisional Tax payments by provisional period 2017 and 2018
Rm 119 207
Rm 121 333
56.5% 56.2%
2017 2018
1s t Provisional Period 2nd Provisional Period 3rd Provisional Period
5
COMPANY INCOME TAX
The introduction of the 80% rule improved CIT compliance and brought most of the CIT collections
into the applicable year of assessment. The 80% rule also substantially reduced third provisional
payments to levels well below the allowable 20%.
Figure 3.2 shows the shift from third provisional tax payments to first and second provisional tax
payments by provisional period and fiscal year from 2009/10 to 2018/19. Third provisional tax
payments decreased from 12.9% of total provisional tax collections in 2009/10 to 2.3% in 2018/19 and
have remained constant at approximately 3.0% for the past four fiscal years (details can be seen in
Table A3.1.1).
Figure 3.2: Select Provisional Tax payments by provisional period and fiscal year between
Chapter 3:- 2018/19
2009/10 CIT Fig 3.2
1st Provisional Payments 2nd Provisional Payments 3rd Provisional Payments
Company tax-year
Companies are allowed to select their own financial year-ends and these need not coincide with the
fiscal year (i.e. from 1 April to 31 March) or the period 1 March to the end of February which is
traditionally the tax year for individuals. The year of assessment, or tax year, of a company
corresponds with its financial year. Companies may choose financial years ending in any month of the
year.
6
COMPANY INCOME TAX
For this reason, provisional tax payments for a specific tax year are made over three fiscal years as
illustrated below in Table 3.2.
Table 3.2 illustrates an example of the provisional tax payment timeline as determined by the
companies’ financial year-end.
Table 3.2: Example of timeline for provisional tax payments
Fiscal year Com pany financial year-end 2018
Date due Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
2017/18 Number of payments - 12
31-Jul-17 2018 1st
31-Aug-17 2018 1st
30-Sep-17 2018 1st
31-Oct-17 2018 1st
30-Nov-17 2018 1st
31-Dec-17 2018 1st
31-Jan-18 2018 2nd 2018 1st
28-Feb-18 2018 2nd 2018 1st
31-Mar-18 2018 2nd 2018 1st
30-Apr-18 2018 2nd 2018 1st
31-May-18 2018 2nd 2018 1st
30-Jun-18 2018 2nd 2018 1st
31-Jul-18 2018 3rd 2018 2nd
31-Aug-18 2018 2nd
30-Sep-18 2018 3rd1 2018 3rd 2018 2nd
31-Oct-18 2018 3rd 2018 2nd
30-Nov-18 2018 3rd 2018 2nd
31-Dec-18 2018 3rd 2018 2nd
31-Jan-19 2018 3rd
28-Feb-19 2018 3rd
31-Mar-19 2018 3rd
30-Apr-19 2018 3rd
31-May-19 2018 3rd
30-Jun-19 2018 3rd
1. If the tax year of a company ends at the end of February, the third payment is then due seven months after the end of the tax year.
In this case the third payment for 2018 would be due on 30 September 2018.
The five largest groups of CIT provisional taxpayers are those with financial years ending in February,
March, June, September and December. Companies with June and December year-ends contribute
approximately 60% to the total provisional tax payments for any fiscal year. Figure 3.3 shows a
breakdown of 2016 and 2017 provisional tax payments according to the different financial year-ends.
The assessments for a tax year are lagging as a result of the provision that tax returns must be filed
not later than a year after the respective company’s financial year-end. However, the provisional tax
payment system is designed to ensure that all or almost all payments in respect of a company’s final
CIT liability are received earlier. Provisional tax payments for a specific tax year are made over several
fiscal years, as illustrated in Table 3.3. During 2017/18, about 52.1% of the tax paid related to the 2017
tax year and 46.7% related to the 2018 tax year.
7
COMPANY INCOME TAX
Figure 3.3: Provisional tax payments by companies' financial year-end, 2016 and 2017
2016 2017
Dec Feb Mar Jun Sep All other months
Table 3.3: Provisional tax payments by tax year and fiscal year, 2014/15 - 2018/19
R m illion 2014/15 2015/16 2016/17 2017/18 2018/19 Total
Tax year (down)
Prior to 2013 54 40 10 52 22 178
2013 1 798 108 18 7 7 1 938
2014 97 218 1 508 99 47 19 98 890
2015 85 877 96 899 2 393 58 38 185 263
2016 16 91 923 107 260 2 189 176 201 564
2017 – 109 94 958 114 002 2 005 211 074
2018 – 1 25 102 160 113 847 216 032
post 2018 – – 0 100 104 724 104 824
Total 184 963 190 587 204 762 218 613 220 839
prior to y-1 54 148 127 163 263
y-1 1 798 1 508 2 393 2 189 2 005
y 97 218 96 899 107 260 114 002 113 847
y+1 85 877 91 923 94 958 102 160 104 724
post y+1 16 110 25 100 –
Total 184 963 190 587 204 762 218 613 220 839
prior to y-1 0.0% 0.1% 0.1% 0.1% 0.1%
y-1 1.0% 0.8% 1.2% 1.0% 0.9%
y 52.6% 50.8% 52.4% 52.1% 51.6%
y+1 46.4% 48.2% 46.4% 46.7% 47.4%
post y+1 0.0% 0.1% 0.0% 0.0% –
Total 100.0% 100.0% 100.0% 100.0% 100.0%
8
COMPANY INCOME TAX
The collection of provisional tax has since recovered from the time it dropped to its lowest level of
R135.1 billion in 2009/10 over the period of 2008/09 to 2018/19 due to the global financial crisis. It
has grown by a compound annual growth rate (CAGR) of 6.1% over the past nine years, from
R137.1 billion in 2010/11 to R220.8 billion in 2018/19. Total CIT collections amounted to R214.4 billion
in 2018/19. Although this was higher in nominal terms than the R167.2 billion collected in 2008/09
(before the global financial crisis), it still represents a decline in real terms. For the 2015 tax year,
27.3% of assessed companies had assessed losses (mostly incurred during and brought forward from
the period of the global financial crisis). This ratio has improved marginally, as 26.4% of assessed
companies had assessed losses in 2016. The volatility of company profits can be seen again as the ratio
of assessed losses has increased further in the latter tax years, 27.4% in 2017 and 28.7% in 2018.
Table A3.1.1 shows provisional tax payments by company financial year-end, provisional period and
fiscal year. Table A3.1.2 shows the same information by tax year. Table A3.2.1 provides a breakdown
of provisional tax payments by sector and by fiscal year.
Figure 3.4 gives a further breakdown of the fiscal year collections recorded in Table 3.3 by
disaggregating it by monthly collections where the significant contributions of the June and December
financial year-end companies are evident.
Chapter 3: CIT
Figure 3.4: Monthly provisional tax payments by companies for fiscal years, 2015/16 - 2018/19
Fig 3.4
R million
2013/14 2014/15 2015/16 2016/17 2017/18 2018/19
9
COMPANY INCOME TAX
NUMBER OF COMPANIES ON THE TAX REGISTER AND EXPECTED RETURNS

On 31 March 2019, SARS had a little over 2.0 million companies on its register. The broadening of the
tax base, through education, outreach and enforcement initiatives has contributed to the increase in
the number of companies on register in the past. The interactive link between SARS and the
Companies and Intellectual Property Commission (CIPC) that automatically registers all companies for
tax when they are registered with the CIPC also facilitated a more accurate tax register. A comparative
data analysis of the CIT register against internal and third party data sets was conducted during the
2017/18 fiscal year. Based on this analysis, a significant number of companies that had no taxpayer
activity since 2008 were removed from the register. This was again done during the 2018/19 fiscal
year when more companies were removed from the register. This resulted in a decline in the number
of companies from 3.7 million as at 31 March 2017 to 2.0 million as at 31 March 2019. Furthermore,
most of the 2.0 million companies on register as at 31 March 2019 were inactive or dormant, and only
903 320 were expected to submit returns for the 2018 tax year.
In February 2014, the International Monetary Fund (IMF) launched the TADAT that defines the filing
rate for CIT and PIT as the extent to which returns expected from registered taxpayers are filed. A
similar definition was subsequently adopted in the Tax Statistics publications. The proportion of
returns that have been received by SARS are more appropriately measured against the number of
returns expected to be submitted than against the number of taxpayers on the register.
The number of returns expected for a particular tax year is determined by the number of companies
that have been assessed for that tax year, plus the number of companies with an “active” status that
were assessed in respect of either of the two tax years prior to the relevant tax year, but do not yet
had an assessment for the year in question.
The number of companies expected to submit returns was 991 207 in the 2017 tax year, however this
was lower than the 2016 tax year when the expected number was 1 033 787. For 2017, 82.1% of the
companies expected to submit returns had been assessed by July 2019, whilst only 63.4% of the
companies expected to submit returns in 2018 were assessed (Table 3.4). At the time of extraction,
the number of assessments recorded for 2018, the most recent completed tax year, was relatively low
because taxpayers have until 12 months after the end of their financial year to submit their returns.
Table 3.4: Number of companies, 2015 – 2018
Date Registered 1 Percentage Tax year Expected to Assessed Percentage
grow th in subm it assessed
register returns 2
31-Mar-16 3 278 708 11.7% 2015 977 149 875 366 89.6%
31-Mar-17 3 732 416 13.8% 2016 1 033 787 902 854 87.3%
3
31-Mar-18 3 202 007 -14.2% 2017 991 207 814 151 82.1%
31-Mar-19 2 020 759 3 -36.9% 2018 903 320 572 335 63.4%
1. Excludes cases where status is in suspense or address unknown. The tax year for companies is normally
the financial year of the company for financial reporting purposes.
2. These are companies that are active and not dormant.
3. A comparative data analysis of the CIT register against internal and third party data sets was conducted,
a significant number of companies with no taxpayer activity since 2008 status was thus changed to dormant.
10
COMPANY INCOME TAX
Provisional tax as an indicator of the completeness of assessments
The value of provisional tax collections for previous tax years (2015 to 2017) have been over 95% of
the amount of the final tax liability as reflected in issued assessments. Provisional tax collections for a
specific tax year are known by SARS well before assessments for a specific tax year are raised and this
enables extrapolations of tax collections and results in analysis that is more reliable. Tax assessed as
a percentage of provisional tax payments received for a relevant tax year is, therefore, a good gauge
of the completeness of the issued assessments.
Table 3.5 shows the tax assessed for a specific tax year compared with the provisional tax payments
received for those tax years. For tax year 2017, more provisional tax was paid compared to the actual
tax assessed to date (31 July 2019). Of all the years under review, the assessment process for the 2015
tax year is closest to completion; hence, the tax assessed is more than the provisional tax payments.
Table 3.5: Provisional tax payments and tax assessed by tax year, 2015 - 2018
R m illion Provisional tax Tax Tax assessed as % of
Tax year paym ents assessed provisional tax paym ents
2015 185 226 186 168 100.5%
2016 201 503 197 111 97.8%
2017 211 035 203 456 96.4%
2018 216 029 114 379 52.9%
The tables in the remainder of this chapter show tax assessed as a percentage of provisional tax
collections, rather than the number of companies assessed as a percentage of companies expected to
submit.
TAXABLE INCOME AND TAX ASSESSED

Distribution by taxable income group
Table 3.6 shows the effective tax rates for different taxable income groups of companies assessed in
respect of tax year 2017. Although the statutory company tax rate is fixed at 28%, some companies
are liable for CIT at different rates due to sector and segment specific dispensations. The effective tax
rates for companies will also be different due to different allowable deductions. These include long-
term insurance companies, oil and gas companies, gold mining companies and SBCs (the impact of
which can be seen mainly in the R1 to R1 million taxable income grouping). The taxable income total
in the table below is based on taxable income in excess of R0 while the number of taxpayers and tax
assessed totals are the totals for all categories. The average tax rate for all categories is below 28%
and this is also as a result of tax rate variations as described above.
11
COMPANY INCOME TAX
Table 3.6: Number of companies, taxable income and tax assessed, 2017
Num ber Num ber of Taxable incom e Tax assessed Effective rate
taxpayers (R m illion) (R m illion)
Loss 222 821 -913 025 2 551 N/A

R nil 393 623 – 7 N/A
R1 to R1 million 161 390 32 201 6 582 20.4%
R1 million to R100 million 35 611 239 304 66 724 27.9%
R100 million + 706 461 848 127 592 27.6%
Total 814 151 733 354 203 456 27.7%
Figure 3.5 shows the distribution of the number of companies assessed, their taxable income and the
tax assessed for 2017.
Figure 3.5: Assessed companies, taxable income and tax assessed by taxable income group, 2017
Number Taxable Income Assessed Tax
Loss
R nil
R1 to R1 million
R1 million to R100 million
R100 million+1
1. Companies with taxable income greater than R 100 million constituted 0.1% of the number of companies, but contributed 63.0% of
taxable income and 62.7% of assessed tax
Table A3.3.1 depicts taxable income and tax assessed by taxable income group for all assessed
companies. For the 2017 tax year, 24.3% of all assessed companies reported positive taxable income,
a further 27.4% reported assessed losses and the remaining 48.3% reported zero taxable income.
Table A3.3.2 shows that 57.2% of the tax assessed in 2017 was paid by large companies with taxable
income in excess of R200 million. These companies comprised only 0.2% of the total number of
companies assessed that had positive taxable income.
Distribution by sector
As at July 2019, the Financial intermediation, insurance, real-estate & business services sector had the
highest number of taxpayers (24.8% assessed) in respect of the 2017 tax year. This sector accounted
for 41.5% of the tax assessed in respect of 2017. The sector with the lowest number of taxpayers
(0.4% assessed) in respect of 2017 tax year was Mining and quarrying but accounted for 9.8% of the
tax assessed. (See Table A3.4.2) (Figure 3.6).
12
COMPANY INCOME TAX
Figure 3.6: Companies' tax assessed by economic activity, 2017
R84.4bn
41.5%
R34.0bn
16.7%
R30.0bn
14.7%
R12.5bn R19.9bn
6.2% 9.8%
R7.2bn
3.5% R15.4bn
7.6%
Table A3.4.1 shows the taxable income and tax assessed by sector for all companies. Table A3.4.2 uses
SARS sector codes to classify assessed information according to the Standard Industrial Classification
(SIC 5). It should be noted that SARS’ sector codes are not yet aligned with the SIC 5 system used by
Statistics South Africa.
Tables A3.4.3 to A3.4.5 show the number of companies reporting positive, negative (assessed loss)
and zero taxable income.
Tables A3.5.1 to A3.5.8 show the number of taxpayers and the tax assessed by economic activity, as
displayed in Table A3.4.2, disaggregated in taxable income groups for each of the tax years.
Figure 3.7 shows the distribution of taxpayers by economic activity, and taxable income groups, for
2017. It also shows that across all sectors most companies reported negative or zero taxable income.
13
COMPANY INCOME TAX
Figure 3.7: Distribution of taxpayers by economic activity and taxable income group, 2017
0% 20% 40% 60% 80% 100%
Agriculture, forestry and fishing
Mining and quarrying
Manufacturing
Electricity, gas and water
Construction
Wholesale & retail trade, catering & accommodation
Transport, storage & communication
Financial interm., insurance, real-estate & business services
Community, social & personal services
Other
Total < 0 taxable income Total = 0 taxable income Total > 0 taxable income
Tracking of taxable income and tax liability of a cohort across 10 consecutive tax years,
2008 - 2017
To track the variances in taxable income of company taxpayers over a 10-year tax period, all company
taxpayers that were assessed for every tax year from 2008 to 2017 were identified and their taxable
income and assessed tax analysed. There were 337 266 company taxpayers that were common to the
10-year tax period.
The cumulative taxable income (including positive taxable income and assessed losses) of these
company taxpayers decreased by a CAGR of 179.1% from R297.8 billion in 2008 to an assessed loss of
R36.1 billion in 2017. This substantial negative growth was driven mainly by companies in the taxable
income grouping of R500 000 and less. (Table 3.8.2)
The average taxable income level across the 10-year period has deteriorated substantially, in
particular for companies with taxable income R500 000 or less due to the companies moving from
either a positive taxable income position to an assessed loss or zero taxable income position.
14
COMPANY INCOME TAX
Table 3.7 illustrates the taxable income and tax assessed, in the 2008 taxable income groups, for the
common companies assessed for the 2008 - 2017 period.
Table 3.7: Assessed companies: taxable income, tax assessed and effective tax rate by taxable income
group, 2008 and 2017
Tax year 2008 2017
Taxable Income Group Number of Taxable Tax Effective Number of Taxable Tax Effective
Taxpayers income assessed tax rate Taxpayers income assessed tax rate
(R million) (R million)
A: < -10 000 000 1 959 -158 632 538 -0.3% 5 140 -591 643 2 423 -0.4%
B: -5 000 001 to -10 000 000 1 545 -10 763 3 0.0% 4 057 -28 412 16 -0.1%
C: -1 000 001 to -5 000 000 9 433 -20 027 8 0.0% 22 843 -49 559 71 -0.1%
D: -500 001 to -1 000 000 8 923 -6 281 0 0.0% 17 089 -12 231 27 -0.2%
E: -250 001 to -500 000 12 711 -4 519 0 0.0% 17 991 -6 493 3 0.0%
F: -100 001 to -250 000 19 508 -3 188 2 0.0% 21 064 -3 509 1 0.0%
G: -1 to -100 000 56 027 -1 679 0 0.0% 44 417 -1 440 15 -1.0%
H: =0 107 172 - 3 0.0% 86 050 - 79 0.0%
I: 1 to 100 000 55 802 1 717 362 21.1% 38 640 1 520 269 17.7%
J: 100 001 to 250 000 19 473 3 205 737 23.0% 19 510 3 229 655 20.3%
K: 250 001 to 500 000 14 298 5 062 1 222 24.2% 17 119 6 168 1 337 21.7%
L: 500 001 to 750 000 6 390 3 920 1 071 27.3% 8 899 5 439 1 278 23.5%
M: 750 001 to 1 000 000 3 968 3 434 963 28.1% 5 751 5 007 1 293 25.8%
N: 1 000 001 to 2 500 000 9 508 14 973 4 289 28.6% 12 929 20 495 5 724 27.9%
O: 2 500 001 to 5 000 000 4 374 15 367 4 437 28.9% 6 414 22 546 6 392 28.4%
P: 5 000 001 to 7 500 000 1 777 10 841 3 126 28.8% 2 601 15 853 4 552 28.7%
Q: 7 500 001 to 10 000 000 953 8 249 2 375 28.8% 1 475 12 844 3 643 28.4%
R: 10 000 001 to 25 000 000 1 878 29 119 8 358 28.7% 2 939 45 466 12 798 28.1%
S: 25 000 001 to 50 000 000 725 24 998 7 116 28.5% 1 131 39 327 11 081 28.2%
T: 50 000 001 to 75 000 000 247 15 024 4 273 28.4% 373 22 765 6 307 27.7%
U: 75 000 001 to 100 000 000 114 10 027 2 876 28.7% 211 18 448 5 118 27.7%
V: 100 000 001 to 200 000 000 219 30 805 8 795 28.6% 278 38 447 10 757 28.0%
W: >200 000 001 262 326 187 92 745 28.4% 345 399 670 111 245 27.8%
Total 337 266 297 838 143 298 337 266 -36 062 185 084
Total < 0 taxable income 110 106 -205 089 551 -0.3% 132 601 -693 286 2 556 -0.4%
Total = 0 taxable income 107 172 - 3 0.0% 86 050 - 79 0.0%
Total > 0 taxable income 119 988 502 927 142 745 28.4% 118 615 657 225 182 449 27.8%
Total 337 266 297 838 143 298 337 266 -36 062 185 084
During the first two years of the 10-year tax period, the exchange rate appreciation, higher demand
for commodities as well as higher commodity prices contributed to the growth in taxable income prior
to the global financial crisis. The effects of the global financial crisis started to take its toll as can be
seen in the cumulative taxable income that decreased to R136.6 billion in 2009 from R297.8 billion in
2008. The taxable income for the latter years subsequently declined due to lower demand as well as
lower prices for commodities that had a negative effect on company profitability.
Nonetheless, the value of tax assessed for the 337 266 corporate taxpayers common to the 10-year
period increased although at a lower rate by a CAGR of 2.9%, from R143.3 billion in respect of tax year
2008 to R185.1 billion for tax year 2017 in nominal terms.
15
COMPANY INCOME TAX
Table 3.8 shows assessed company taxpayers and taxable income, according to the age brackets
defined in the 2008 tax year.
Table 3.8: Assessed Companies: taxable income and tax assessed by age group, 2008 and 2017
Tax year 2008 2017

Age Group Number of Taxable Tax Effective tax Age Group Number of Taxable Tax Effective tax
taxpayers income assessed taxpayers income assessed rate
(R million) (R million)
Total < 0 taxable income
0- 4 32 945 -30 723 7 0.0% 10 - 14 47 041 -171 645 137 -0.1%
5- 9 33 867 -48 146 115 -0.2% 15 - 19 37 063 -134 872 113 -0.1%
10 - 14 22 668 -48 667 17 0.0% 20 - 24 24 658 -153 583 78 -0.1%
15 - 19 8 684 -16 806 205 -1.2% 25 - 29 9 977 -66 026 3 0.0%
20 - 24 4 858 -6 470 - 0.0% 30 - 34 5 748 -17 057 2 0.0%
25 - 29 1 701 -4 070 - 0.0% 35 - 39 2 074 -9 997 0 0.0%
30 - 34 4 953 -42 254 153 -0.4% 40 - 44 5 544 -119 634 1 888 -1.6%
> 35 430 -7 954 54 -0.7% > 45 496 -20 472 335 -1.6%
Total 110 106 -205 089 551 132 601 -693 286 2 556
Total = 0 taxable income
0- 4 70 352 - 1 0.0% 10 - 14 46 392 - 32 0.0%
5- 9 20 962 - 1 0.0% 15 - 19 19 509 - 43 0.0%
10 - 14 8 008 - 0 0.0% 20 - 24 9 294 - 4 0.0%
15 - 19 2 933 - 0 0.0% 25 - 29 4 002 - 0 0.0%
20 - 24 1 749 - 0 0.0% 30 - 34 2 574 - 0 0.0%
25 - 29 855 - 0 0.0% 35 - 39 1 463 - 0 0.0%
30 - 34 2 081 - 0 0.0% 40 - 44 2 579 - 0 0.0%
> 35 232 - 0 0.0% > 45 237 - - 0.0%
Total 107 172 - 3 86 050 - 79
Total > 0 taxable income
0- 4 26 132 36 040 10 084 28.0% 10 - 14 35 996 83 945 23 184 27.6%
5- 9 33 866 77 370 22 070 28.5% 15 - 19 32 123 117 428 31 626 26.9%
10 - 14 26 770 76 863 21 944 28.5% 20 - 24 23 494 112 192 31 123 27.7%
15 - 19 12 567 76 351 21 770 28.5% 25 - 29 10 205 74 290 20 508 27.6%
20 - 24 8 199 27 520 7 828 28.4% 30 - 34 6 484 35 255 9 781 27.7%
25 - 29 3 493 36 476 10 230 28.0% 35 - 39 2 512 23 451 6 440 27.5%
30 - 34 8 276 151 992 43 040 28.3% 40 - 44 7 187 180 696 51 542 28.5%
> 35 685 20 313 5 778 28.4% > 45 614 29 970 8 246 27.5%
Total 119 988 502 927 142 745 118 615 657 225 182 449
Grand Total 337 266 297 838 143 298 337 266 -36 062 185 084
Total CIT assessed increased from R161.5 billion for the 2008 tax year to R203.5 billion for the 2017
tax year, an increase in the CAGR rate of 2.6%. The group of 337 266 common company taxpayers’
proportional contribution to total tax assessed increased slightly from 88.8% (R143.3 billion of the
2008 CIT assessed) to 91.0% (R185.1 billion of the 2017 total CIT assessed).
The 10-year segment experienced a slightly higher CAGR rate of 2.9% for total tax assessed compared
to an overall CAGR rate of 2.6% for all companies. This is indicative that this segment contributed to
the growth of tax revenue over the period post 2008. This is due to more established companies
showing an improvement and resilience despite the prevailing economic challenges. This can be seen
in companies within the taxable income grouping of more than R50 million, where the number of
taxpayers as well as the tax assessed in these groupings have grown since 2008. The concentrated
nature of the South African economy is again evident as on average over the 10-year period 995 large
companies (0.8% of companies with positive taxable income) with taxable income of more than
R50 million were liable for 73.0% of the CIT assessed.
16
COMPANY INCOME TAX
Tables A3.8.1 to A3.8.4 show number of taxpayers, cumulative taxable income, cumulative tax
assessed and effective tax rates by taxable income group from 2008 to 2017.
COMPANIES WITH ASSESSED LOSSES

Assessed tax losses for companies may include losses incurred during a specific tax year as well as
assessed losses brought forward from previous tax years. If a company, therefore, has a taxable profit
for a specific tax year, it is possible that the company could still be in an assessed loss position if the
taxable profit for the year was insufficient to clear the assessed loss brought forward.
The Financing, insurance, real-estate & business services sector contained the highest proportion of
companies with assessed losses in 2017 (13.7%), followed by the Construction sector (7.9%) and the
Agencies and other services sector (5.9%). See Table A3.6.1 for the total number of companies with
assessed losses or profits by sector. Also see Figure 3.8 for the number of companies with assessed
losses by tax year, 2011 to 2017.
Figure 3.8: Value of assessed losses and number of taxpayers with assessed losses by tax year,
2011 - 2017
The number of companies reporting assessed losses, as well as the value of assessed losses, increased
sharply after the global financial crisis. The value of assessed losses for companies with losses greater
than R10 million declined significantly at a rate of 14.8% in respect of tax year 2016 compared to a
growth of 59.8% in 2015. The values of these assessed losses have subsequently increased by 5.2% in
2017, indicative of deterioration in company profits. The value of assessed losses for companies in the
R1 to R10 million range, however, declined by 2.4% in 2017 from a growth rate of 2.4% in 2016. The
number of companies with assessed losses incurred of more than R10 million peaked in 2016 from
the 2015 tax year, but increased albeit at a slower pace in 2017. However, the number of companies
in the R1 to R10 million range with assessed losses has been on a declining trend for the period from
2011 to 2013. This number grew substantially between 2014 to hit a record high in 2015, but it has
subsequently been declining since the 2016 tax year.
17
COMPANY INCOME TAX
SMALL BUSINESS CORPORATIONS

Companies are taxed as SBCs for a particular tax year if they meet specific criteria. These criteria
include:
 Gross income of not more than R20 million;

 Limitations on shareholding in the company; and
 The taxpayer must indicate on the annual tax return that it qualifies to be taxed as an SBC.
SBCs benefit from graduated income tax rates (progressive taxation) rather than the fixed tax rate of
28%. Table 3.9 shows the increase in the SBC taxable income brackets from the 2015 to the 2018 tax
years. The threshold of the first SBC bracket increased by 7.1% from R70 700 in respect of tax year
2015 to R75 750 for the 2018 tax year.
SBCs can also immediately write-off all plant or machinery used in a process of manufacture and are
eligible for an accelerated write-off of certain other depreciable assets (at a rate of 50%, 30% and
20%).
Table 3.9: Small Business Corporation tax rates, 2015 and 2018
Tax year 2015 SBC rate for 2018 SBC rate for Percentage
2015 2018 increase in
Rand top bracket
0 – 70 700 0% 0 – 75 750 0% 7.1%
Taxable
70 701 – 365 000 7% 75 751 – 365 000 7% –
income
brackets 365 001 – 550 000 21% 365 001 – 550 000 21% –
550 001 – and over 28% 550 001 – and over 28% –
In any calendar year, SBCs could be taxed by applying two different tax year rates. In 2017 they could
be taxed on either 2016/2017 tax rates or 2017/2018 tax rates. This would occur because:
 2016/2017 tax rates (rates in effect from 1 April 2016 to 31 March 2017) are applicable to SBCs
with years of assessment ending between 1 January 2017 and 31 March 2017; and
 2017/2018 tax rates (rates in effect from 1 April 2017 to 31 March 2018) are applicable to SBCs
with years of assessment ending between 1 April 2017 and 31 December 2017.
Table A3.7.1 shows the number of SBC taxpayers and the tax assessed by taxable income group.
Table A3.7.2 shows the number of SBC taxpayers and the tax assessed by sector. Table A3.7.3 shows
the number of SBC taxpayers and the tax assessed by economic activity. Tables A3.7.4 to A3.7.6 show
SBCs reporting positive, negative (assessed loss) and zero taxable income. Table A3.7.7 shows the tax
assessed for SBCs by turnover group.
18
Table A3.1.1: Companies: Provisional tax payments by company financial year-end and provisional period by fiscal year, 2014/15 – 2018/19
R m illion Com pany financial year-end Total
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Fiscal year
2014/15 254 37 790 25 850 884 992 44 796 1 056 2 787 9 413 593 661 59 889 184 963
2015/16 222 42 636 25 515 1 774 1 102 44 479 1 051 2 719 10 389 655 830 59 213 190 587
2016/17 228 45 409 26 091 1 596 1 306 43 679 1 123 2 844 10 897 649 918 70 021 204 762
2017/18 306 47 651 27 657 1 817 1 536 46 032 1 177 2 689 10 818 624 806 77 499 218 613
2018/19 319 52 960 27 552 2 196 1 282 47 328 1 270 2 820 10 957 644 883 72 627 220 839
2019 Tax Statistics

Percentage of total
2014/15 0.1% 20.4% 14.0% 0.5% 0.5% 24.2% 0.6% 1.5% 5.1% 0.3% 0.4% 32.4% 100.0%
2015/16 0.1% 22.4% 13.4% 0.9% 0.6% 23.3% 0.6% 1.4% 5.5% 0.3% 0.4% 31.1% 100.0%
2016/17 0.1% 22.2% 12.7% 0.8% 0.6% 21.3% 0.5% 1.4% 5.3% 0.3% 0.4% 34.2% 100.0%
2017/18 0.1% 21.8% 12.7% 0.8% 0.7% 21.1% 0.5% 1.2% 4.9% 0.3% 0.4% 35.5% 100.0%
2018/19 0.1% 24.0% 12.5% 1.0% 0.6% 21.4% 0.6% 1.3% 5.0% 0.3% 0.4% 32.9% 100.0%
Provisional change Provisional change Provisional change
2014/15 77 610 2.1% 101 125 4.7% 6 228 -4.8% 184 963
2015/16 79 440 2.4% 105 327 4.2% 5 820 -6.5% 190 587
COMPANY INCOME TAX
2016/17 84 088 5.9% 114 281 8.5% 6 393 9.8% 204 762
2017/18 90 036 7.1% 122 615 7.3% 5 962 -6.7% 218 613
2018/19 94 339 4.8% 121 518 -0.9% 4 981 -16.4% 220 839
Percentage of total
2014/15 42.0% 54.7% 3.4% 100.0%
2015/16 41.7% 55.3% 3.1% 100.0%
2016/17 41.1% 55.8% 3.1% 100.0%
2017/18 41.2% 56.1% 2.7% 100.0%
2018/19 42.7% 55.0% 2.3% 100.0%
19
163
164
Table A3.1.2: Companies: Provisional tax payments by company financial year-end and provisional period by tax year, 2015 – 2018
R m illion Com pany financial year-end Total
Tax year Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
2015 241 38 064 26 590 948 1 063 43 234 1 005 2 674 10 025 627 917 59 838 185 226
2016 249 42 974 24 837 1 817 1 222 44 347 1 112 2 802 10 968 618 815 69 741 201 503
2017 222 44 889 26 366 1 585 1 488 43 540 1 167 2 795 10 461 622 769 77 131 211 035
2018 329 49 651 27 583 1 969 1 327 47 938 1 337 2 832 10 898 427 866 70 873 216 029
2019 Tax Statistics

Percentage of total
2015 0.1% 20.5% 14.4% 0.5% 0.6% 23.3% 0.5% 1.4% 5.4% 0.3% 0.5% 32.3% 100.0%
2016 0.1% 21.3% 12.3% 0.9% 0.6% 22.0% 0.6% 1.4% 5.4% 0.3% 0.4% 34.6% 100.0%
2017 0.1% 21.3% 12.5% 0.8% 0.7% 20.6% 0.6% 1.3% 5.0% 0.3% 0.4% 36.5% 100.0%
2018 0.2% 23.0% 12.8% 0.9% 0.6% 22.2% 0.6% 1.3% 5.0% 0.2% 0.4% 32.8% 100.0%
Provisional change Provisional change Provisional change
2015 76 599 -0.6% 102 192 4.7% 6 436 7.1% 185 226
2016 82 167 7.3% 113 480 11.0% 5 855 -9.0% 201 503
2017 85 853 4.5% 119 207 5.0% 5 975 2.0% 211 035
91 300 6.3% 121 333 1.8% 3 396 -43.2% 216 029
COMPANY INCOME TAX
2018
Percentage of total
2015 41.4% 55.2% 3.5% 100.0%
2016 40.8% 56.3% 2.9% 100.0%
2017 40.7% 56.5% 2.8% 100.0%
2018 42.3% 56.2% 1.6% 100.0%
20
COMPANY INCOME TAX
Table A3.2.1: Companies: Provisional tax payments by sector, 2014/15 – 2018/19

Fiscal year 2014/15 2015/16 2016/17 2017/18 2018/19
Sector (R million)
Agencies and other services 1 4 926 5 461 6 139 6 260 6 457
Agriculture, forestry and fishing 3 727 4 518 4 837 6 167 5 500
Bricks, ceramic, glass, cement and similar products 1 011 1 180 985 945 867
Catering and accommodation 1 779 1 513 1 700 1 747 2 146
Chemicals and chemical, rubber and plastic products 5 019 7 177 4 236 4 148 4 130
Clothing and footw ear 1 447 1 584 1 449 1 640 1 888
Coal and petroleum products 6 315 1 847 3 482 4 021 2 716
Construction 4 820 5 007 10 787 5 380 4 276
Educational services 462 509 570 670 756
Electricity, gas and w ater 1 324 1 884 2 716 2 384 2 415
Financing, insurance, real estate and business services 58 920 63 558 61 365 74 582 76 895
Food, drink and tobacco 11 181 11 418 9 996 9 936 8 129
Leather, leather goods and fur (excl. footw ear & clothing) 75 50 113 59 84
Long term insurance 10 444 7 675 11 491 8 864 8 205
Machinery and related items 4 140 4 140 4 250 4 268 4 391
Medical, dental and other health and veterinary services 3 876 4 314 4 613 4 331 4 576
Metal (including metal products) 3 851 3 029 4 056 4 492 3 794
Mining and quarrying 12 239 8 425 16 020 21 860 24 257
Other manufacturing industries 3 028 3 279 3 260 3 185 3 625
Paper, printing and publishing 2 297 2 611 2 667 2 776 2 392
Personal and household services 328 341 321 325 346
Recreation and cultural services 1 745 1 868 1 460 1 625 1 629
Research and scientific institutes 221 266 339 267 388
Retail trade 10 437 13 698 12 508 12 422 14 118
Scientific, optical and similar equipment 598 640 529 580 545
Social and related community services 29 28 28 35 39
Specialised repair services 277 362 402 277 263
Textiles 250 311 331 353 350
Transport equipment 603 563 449 301 356
Transport, storage and communications 14 402 16 623 15 391 15 969 15 797
Vehicles, parts and accessories 6 209 6 118 6 835 6 205 6 798
Wholesale trade 6 673 7 463 7 924 8 604 8 850
Wood, w ood products and furniture 375 471 452 399 414
Other 2
1 936 2 656 3 059 3 533 3 447
Total 184 963 190 587 204 762 218 613 220 839
2. Includes where the sector was indicated as Other or where the sector was left blank on the return.
21
COMPANY INCOME TAX
Table A3.2.1: Companies: Provisional tax payments by sector, 2014/15 – 2018/19 (continued)
Fiscal year 2014/15 2015/16 2016/17 2017/18 2018/19
Sector (percentage of total)
Agencies and other services 2.7% 2.9% 3.0% 2.9% 2.9%
Agriculture, forestry and fishing 2.0% 2.4% 2.4% 2.8% 2.5%
Bricks, ceramic, glass, cement and similar products 0.5% 0.6% 0.5% 0.4% 0.4%
Catering and accommodation 1.0% 0.8% 0.8% 0.8% 1.0%
Chemicals and chemical, rubber and plastic products 2.7% 3.8% 2.1% 1.9% 1.9%
Clothing and footw ear 0.8% 0.8% 0.7% 0.8% 0.9%
Coal and petroleum products 3.4% 1.0% 1.7% 1.8% 1.2%
Construction 2.6% 2.6% 5.3% 2.5% 1.9%
Educational services 0.2% 0.3% 0.3% 0.3% 0.3%
Electricity, gas and w ater 0.7% 1.0% 1.3% 1.1% 1.1%
Financing, insurance, real estate and business services 31.9% 33.3% 30.0% 34.1% 34.8%
Food, drink and tobacco 6.0% 6.0% 4.9% 4.5% 3.7%
Leather, leather goods and fur (excl. footw ear & clothing) 0.0% 0.0% 0.1% 0.0% 0.0%
Long term insurance 5.6% 4.0% 5.6% 4.1% 3.7%
Machinery and related items 2.2% 2.2% 2.1% 2.0% 2.0%
Medical, dental and other health and veterinary services 2.1% 2.3% 2.3% 2.0% 2.1%
Metal (including metal products) 2.1% 1.6% 2.0% 2.1% 1.7%
Mining and quarrying 6.6% 4.4% 7.8% 10.0% 11.0%
Other manufacturing industries 1.6% 1.7% 1.6% 1.5% 1.6%
Paper, printing and publishing 1.2% 1.4% 1.3% 1.3% 1.1%
Personal and household services 0.2% 0.2% 0.2% 0.1% 0.2%
Recreation and cultural services 0.9% 1.0% 0.7% 0.7% 0.7%
Research and scientific institutes 0.1% 0.1% 0.2% 0.1% 0.2%
Retail trade 5.6% 7.2% 6.1% 5.7% 6.4%
Scientific, optical and similar equipment 0.3% 0.3% 0.3% 0.3% 0.2%
Social and related community services 0.0% 0.0% 0.0% 0.0% 0.0%
Specialised repair services 0.1% 0.2% 0.2% 0.1% 0.1%
Textiles 0.1% 0.2% 0.2% 0.2% 0.2%
Transport equipment 0.3% 0.3% 0.2% 0.1% 0.2%
Transport, storage and communications 7.8% 8.7% 7.5% 7.3% 7.2%
Vehicles, parts and accessories 3.4% 3.2% 3.3% 2.8% 3.1%
Wholesale trade 3.6% 3.9% 3.9% 3.9% 4.0%
Wood, w ood products and furniture 0.2% 0.2% 0.2% 0.2% 0.2%
Other 1.0% 1.4% 1.5% 1.6% 1.6%
Total 100.0% 100.0% 100.0% 100.0% 100.0%
22

COMPANY INCOME TAX
Table A3.2.1: Companies: Provisional tax payments by sector, 2015/16– 2018/19 (continued)
Fiscal year 2015/16 2016/17 2017/18 2018/19
Sector (percentage change year-on-year)
Agencies and other services 10.9% 12.4% 2.0% 3.2%
Agriculture, forestry and fishing 21.2% 7.0% 27.5% -10.8%
Bricks, ceramic, glass, cement and similar products 16.6% -16.5% -4.0% -8.3%
Catering and accommodation -15.0% 12.4% 2.7% 22.8%
Chemicals and chemical, rubber and plastic products 43.0% -41.0% -2.1% -0.4%
Clothing and footw ear 9.5% -8.5% 13.2% 15.1%
Coal and petroleum products -70.8% 88.5% 15.5% -32.5%
Construction 3.9% 115.4% -50.1% -20.5%
Educational services 10.2% 12.0% 17.5% 12.9%
Electricity, gas and w ater 42.3% 44.2% -12.2% 1.3%
Financing, insurance, real estate and business services 7.9% -3.5% 21.5% 3.1%
Food, drink and tobacco 2.1% -12.5% -0.6% -18.2%
Leather, leather goods and fur (excl. footw ear & clothing) -33.7% 126.4% -47.4% 41.3%
Long term insurance -26.5% 49.7% -22.9% -7.4%
Machinery and related items 0.0% 2.7% 0.4% 2.9%
Medical, dental and other health and veterinary services 11.3% 6.9% -6.1% 5.7%
Metal (including metal products) -21.3% 33.9% 10.7% -15.5%
Mining and quarrying -31.2% 90.1% 36.5% 11.0%
Other manufacturing industries 8.3% -0.6% -2.3% 13.8%
Paper, printing and publishing 13.7% 2.2% 4.1% -13.9%
Personal and household services 3.9% -5.7% 1.1% 6.5%
Recreation and cultural services 7.0% -21.8% 11.3% 0.2%
Research and scientific institutes 20.5% 27.4% -21.1% 45.0%
Retail trade 31.2% -8.7% -0.7% 13.7%
Scientific, optical and similar equipment 7.0% -17.3% 9.7% -6.1%
Social and related community services -2.0% 0.7% 24.7% 12.3%
Specialised repair services 30.8% 10.9% -31.0% -5.3%
Textiles 24.6% 6.6% 6.5% -0.8%
Transport equipment -6.7% -20.2% -32.8% 18.2%
Transport, storage and communications 15.4% -7.4% 3.8% -1.1%
Vehicles, parts and accessories -1.5% 11.7% -9.2% 9.6%
Wholesale trade 11.8% 6.2% 8.6% 2.9%
Wood, w ood products and furniture 25.5% -4.0% -11.7% 3.7%
Other 37.2% 15.2% 15.5% -2.4%
Total 3.0% 7.4% 6.8% 1.0%
23
168
Table A3.3.1: Companies: Taxable income and tax assessed by taxable income group, 2015 – 2018
Tax year 2015 2016 2017 2018
[100.5% assessed tax as % [97.8% assessed tax as % [96.4% assessed tax as % [52.9% assessed tax as %
of provisional tax] of provisional tax] of provisional tax] of provisional tax]
Taxable incom e group Num ber of Taxable Tax Num ber of Taxable Tax Num ber of Taxable Tax Num ber of Taxable Tax
A: < -10 000 000 6 594 -855 008 1 349 7 082 -728 630 2 994 6 876 -766 849 2 389 4 195 -434 323 40
B: -5 000 001 to -10 000 000 5 475 -38 274 8 5 684 -39 731 90 5 686 -39 829 1 4 180 -29 186 –
C: -1 000 001 to -5 000 000 31 993 -68 682 12 32 928 -70 856 7 32 221 -69 652 134 25 009 -53 807 1
2019 Tax Statistics

D: -500 001 to -1 000 000 26 097 -18 533 0 26 145 -18 634 1 25 153 -17 936 26 19 592 -14 015 0
E: -250 001 to -500 000 30 516 -10 947 7 30 046 -10 802 0 28 135 -10 129 0 21 845 -7 875 0
F: -100 001 to -250 000 38 899 -6 423 0 38 191 -6 306 1 35 709 -5 910 0 26 735 -4 451 0
G: -1 to -100 000 99 279 -3 017 1 98 379 -2 986 0 89 041 -2 721 1 62 680 -1 972 0
H: =0 441 113 – 20 463 092 – 10 393 623 – 7 251 351 – 95
I: 1 to 100 000 83 624 3 062 425 85 581 3 179 420 83 002 3 115 404 63 909 2 433 326
J: 100 001 to 250 000 32 196 5 279 981 32 676 5 350 963 32 231 5 277 937 26 241 4 312 774
K: 250 001 to 500 000 25 079 9 001 1 766 25 840 9 266 1 775 25 564 9 175 1 755 20 877 7 507 1 416
L: 500 001 to 750 000 12 435 7 603 1 772 12 886 7 860 1 797 12 630 7 701 1 745 10 552 6 422 1 441
M: 750 001 to 1 000 000 7 889 6 886 1 748 8 107 7 076 1 771 7 963 6 932 1 742 6 627 5 772 1 447
N: 1 000 001 to 2 500 000 16 182 25 507 7 075 17 125 27 089 7 463 16 950 26 746 7 342 13 916 22 022 6 023
O: 2 500 001 to 5 000 000 7 607 26 717 7 576 7 985 28 045 7 921 8 112 28 437 7 964 6 526 22 980 6 443
P: 5 000 001 to 7 500 000 2 988 18 206 5 156 3 151 19 215 5 425 3 199 19 490 5 486 2 508 15 350 4 302
Q: 7 500 001 to 10 000 000 1 618 13 993 3 960 1 792 15 508 4 358 1 821 15 833 4 451 1 331 11 503 3 227
COMPANY INCOME TAX
R: 10 000 001 to 25 000 000 3 250 50 288 14 224 3 461 53 473 14 982 3 523 54 317 15 170 2 589 39 498 11 074
S: 25 000 001 to 50 000 000 1 214 41 720 11 678 1 296 45 215 12 577 1 311 45 666 12 759 883 30 421 8 498
T: 50 000 001 to 75 000 000 410 24 880 6 948 452 27 660 7 673 447 27 207 7 550 259 15 654 4 325
U: 75 000 001 to 100 000 000 219 18 799 5 291 246 21 344 5 944 248 21 608 6 002 142 12 295 3 428
V: 100 000 001 to 200 000 000 329 45 289 12 729 329 45 510 12 734 326 45 147 12 582 204 27 994 7 796
W: 200 000 001 + 360 368 235 103 443 380 389 326 108 205 380 416 702 115 010 184 195 012 53 723
Total 875 366 186 168 902 854 197 111 814 151 203 456 572 335 114 379
Total < 0 taxable income 238 853 -1 000 884 1 377 238 455 -877 945 3 093 222 821 -913 025 2 551 164 236 -545 630 41
Total = 0 taxable income 441 113 – 20 463 092 – 10 393 623 – 7 251 351 – 95
Total 875 366 186 168 902 854 197 111 814 151 203 456 572 335 114 379
Percentage
Total < 0 taxable income 27.3% 26.4% 27.4% 28.7%
Total = 0 taxable income 50.4% 51.3% 48.3% 43.9%
Total 100.0% 100.0% 100.0% 100.0%
24
Table A3.3.2: Companies with a positive taxable income: Taxable income and tax assessed by taxable income group, 2015 – 2018
Tax year 2015 2016 2017 2018
Taxable incom e group Num ber of Taxable Tax Num ber of Taxable Tax Num ber of Taxable Tax Num ber of Taxable Tax
Percentage of total taxpayers incom e assessed taxpayers incom e assessed taxpayers incom e assessed taxpayers incom e assessed
I: 1 to 100 000 42.8% 0.5% 0.2% 42.5% 0.5% 0.2% 42.0% 0.4% 0.2% 40.8% 0.6% 0.3%
J: 100 001 to 250 000 16.5% 0.8% 0.5% 16.2% 0.8% 0.5% 16.3% 0.7% 0.5% 16.7% 1.0% 0.7%
2019 Tax Statistics

K: 250 001 to 500 000 12.8% 1.4% 1.0% 12.8% 1.3% 0.9% 12.9% 1.3% 0.9% 13.3% 1.8% 1.2%
L: 500 001 to 750 000 6.4% 1.1% 1.0% 6.4% 1.1% 0.9% 6.4% 1.1% 0.9% 6.7% 1.5% 1.3%
M: 750 001 to 1 000 000 4.0% 1.0% 0.9% 4.0% 1.0% 0.9% 4.0% 0.9% 0.9% 4.2% 1.4% 1.3%
N: 1 000 001 to 2 500 000 8.3% 3.8% 3.8% 8.5% 3.8% 3.8% 8.6% 3.6% 3.7% 8.9% 5.3% 5.3%
O: 2 500 001 to 5 000 000 3.9% 4.0% 4.1% 4.0% 4.0% 4.1% 4.1% 3.9% 4.0% 4.2% 5.5% 5.6%
P: 5 000 001 to 7 500 000 1.5% 2.7% 2.8% 1.6% 2.7% 2.8% 1.6% 2.7% 2.7% 1.6% 3.7% 3.8%
Q: 7 500 001 to 10 000 000 0.8% 2.1% 2.1% 0.9% 2.2% 2.2% 0.9% 2.2% 2.2% 0.8% 2.7% 2.8%
R: 10 000 001 to 25 000 000 1.7% 7.6% 7.7% 1.7% 7.6% 7.7% 1.8% 7.4% 7.6% 1.7% 9.4% 9.7%
S: 25 000 001 to 50 000 000 0.6% 6.3% 6.3% 0.6% 6.4% 6.5% 0.7% 6.2% 6.4% 0.6% 7.3% 7.4%
T: 50 000 001 to 75 000 000 0.2% 3.7% 3.8% 0.2% 3.9% 4.0% 0.2% 3.7% 3.8% 0.2% 3.7% 3.8%
U: 75 000 001 to 100 000 000 0.1% 2.8% 2.9% 0.1% 3.0% 3.1% 0.1% 2.9% 3.0% 0.1% 2.9% 3.0%
V: 100 000 001 to 200 000 000 0.2% 6.8% 6.9% 0.2% 6.5% 6.6% 0.2% 6.2% 6.3% 0.1% 6.7% 6.8%
COMPANY INCOME TAX
W: 200 000 001 + 0.2% 55.3% 56.0% 0.2% 55.2% 55.8% 0.2% 56.8% 57.2% 0.1% 46.5% 47.0%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
25
169
170
Table A3.4.1: Companies: Taxable income and tax assessed by sector, 2015 – 2018
Tax year 2015 2016 2017 2018
Sector Num ber of Taxable Tax Num ber of Taxable Tax Num ber of Taxable Tax Num ber of Taxable Tax
Agencies and other services 1 55 799 -4 408 5 902 56 365 -6 865 5 806 51 812 -13 608 6 596 36 999 -2 495 4 297
Agriculture, forestry and fishing 23 626 -31 288 4 449 23 760 -31 906 5 515 22 486 -36 296 4 571 17 173 -25 390 3 563
Bricks, ceramic, glass, cement and similar products 3 112 -2 864 1 047 3 110 -4 159 1 059 2 734 -7 966 891 1 910 531 617
2019 Tax Statistics

Catering and accommodation 24 972 -16 953 1 391 24 863 -15 715 1 565 23 058 -11 704 2 603 17 128 -7 519 1 288
Chemicals and chemical, rubber and plastic products 5 022 -2 257 3 178 5 016 -1 198 3 860 4 803 -1 705 3 368 3 716 3 228 2 020
Clothing and footw ear 5 224 1 951 1 578 5 322 1 722 1 673 4 939 2 399 1 776 3 487 1 473 897
Coal and petroleum products 1 447 10 793 4 595 1 466 9 954 2 875 1 344 -11 256 2 771 965 7 403 2 043
Construction 71 012 -27 138 5 762 73 022 -34 554 6 108 67 391 -49 876 5 647 48 010 -17 916 4 090
Educational services 7 868 -211 518 606 8 159 -653 677 7 836 -1 071 705 5 701 -776 288
Electricity, gas and w ater 3 873 -45 330 2 136 4 046 -83 865 2 344 3 776 -101 060 2 283 2 697 -114 566 1 820
Food, drink and tobacco 9 439 11 170 9 976 9 814 11 716 9 918 9 142 14 575 9 331 6 449 5 123 5 151
Leather, leather goods and fur (excl. footw ear & clothing) 610 9 44 687 -52 79 657 -46 55 519 17 42
Long term insurance 75 6 978 11 497 72 -9 333 12 051 70 4 246 12 792 18 4 505 2 903
Machinery and related items 8 573 4 047 4 402 8 530 1 062 3 809 8 067 985 3 981 6 191 2 485 2 098
Metal (including metal products) 7 260 -14 068 3 622 7 164 -17 890 3 718 6 873 -20 622 4 156 5 163 2 624 2 439
COMPANY INCOME TAX
Mining and quarrying 2 987 -45 998 11 940 3 483 -57 295 13 624 3 349 12 397 19 916 1 826 3 885 3 513
Other manufacturing industries 8 566 -15 803 2 851 8 248 -17 638 3 003 7 281 -14 085 3 362 5 226 -6 420 2 129
Paper, printing and publishing 6 220 973 2 214 6 158 2 145 2 700 5 735 2 374 2 787 4 295 -2 317 1 095
Personal and household services 11 984 -848 389 12 080 -1 532 360 11 116 -1 690 345 8 211 -876 318
Recreation and cultural services 7 473 -2 242 1 890 7 696 -2 100 2 101 7 183 -3 728 1 727 5 193 -1 266 813
Research and scientific institutes 1 304 -904 399 1 362 -1 089 266 1 306 -837 350 962 -409 157
Retail trade 38 838 7 421 11 090 38 133 10 169 11 674 35 477 18 752 11 650 27 345 16 674 10 086
Scientific, optical and similar equipment 1 543 1 258 779 1 565 203 509 1 487 61 500 1 116 91 253
Social and related community services 24 787 -372 115 24 236 -785 161 21 749 -1 662 91 13 454 -625 68
Specialised repair services 6 650 -1 247 452 6 607 -1 362 403 6 149 -860 298 4 558 -727 195
Textiles 2 170 -4 161 298 2 165 -2 903 304 2 002 -2 475 340 1 494 -1 049 240
Transport equipment 2 445 424 615 2 387 -252 436 2 067 -1 612 298 1 470 -1 948 208
Transport, storage and communications 20 523 -27 063 16 254 20 860 -24 258 16 520 19 506 -63 281 15 427 14 265 -50 664 12 010
Vehicles, parts and accessories 10 242 8 569 7 306 10 470 7 947 6 996 9 778 5 614 6 546 7 502 3 801 2 983
Wholesale trade 17 980 8 567 7 242 18 144 13 100 8 274 17 014 15 946 8 856 12 814 6 234 4 961
Wood, w ood products and furniture 3 904 -2 284 459 3 937 -1 668 478 3 580 -1 626 386 2 676 -1 294 322
Other 2 311 943 -6 718 100 336 862 -7 057 41 285 927 -3 862 22 180 626 70 100
Total 875 366 186 168 902 854 197 111 814 151 203 456 572 335 114 379
26
Table A3.4.1: Companies: Taxable income and tax assessed by sector, 2015 – 2018 (continued)
Tax year 2015 2016 2017 2018
Sector Num ber of Tax Num ber of Tax Num ber of Tax Num ber of Tax
Percentage of total taxpayers assessed taxpayers assessed taxpayers assessed taxpayers assessed
Agencies and other services 6.4% 3.2% 6.2% 2.9% 6.4% 3.2% 6.5% 3.8%
Agriculture, forestry and fishing 2.7% 2.4% 2.6% 2.8% 2.8% 2.2% 3.0% 3.1%
0.4% 0.6% 0.3% 0.5% 0.3% 0.4% 0.3% 0.5%
2019 Tax Statistics

Bricks, ceramic, glass, cement and similar products
Catering and accommodation 2.9% 0.7% 2.8% 0.8% 2.8% 1.3% 3.0% 1.1%
Chemicals and chemical, rubber and plastic products 0.6% 1.7% 0.6% 2.0% 0.6% 1.7% 0.6% 1.8%
Clothing and footw ear 0.6% 0.8% 0.6% 0.8% 0.6% 0.9% 0.6% 0.8%
Coal and petroleum products 0.2% 2.5% 0.2% 1.5% 0.2% 1.4% 0.2% 1.8%
Construction 8.1% 3.1% 8.1% 3.1% 8.3% 2.8% 8.4% 3.6%
Educational services 0.9% 0.3% 0.9% 0.3% 1.0% 0.3% 1.0% 0.3%
Electricity, gas and w ater 0.4% 1.1% 0.4% 1.2% 0.5% 1.1% 0.5% 1.6%
Financing, insurance, real estate and business services 18.1% 30.8% 17.4% 32.4% 18.3% 31.8% 20.2% 33.9%
Food, drink and tobacco 1.1% 5.4% 1.1% 5.0% 1.1% 4.6% 1.1% 4.5%
Leather, leather goods and fur (excl. footw ear & clothing) 0.1% 0.0% 0.1% 0.0% 0.1% 0.0% 0.1% 0.0%
Long term insurance 0.0% 6.2% 0.0% 6.1% 0.0% 6.3% 0.0% 2.5%
COMPANY INCOME TAX
Machinery and related items 1.0% 2.4% 0.9% 1.9% 1.0% 2.0% 1.1% 1.8%
Medical, dental and other health and veterinary services 1.1% 2.3% 1.1% 2.2% 1.2% 2.1% 1.3% 2.3%
Metal (including metal products) 0.8% 1.9% 0.8% 1.9% 0.8% 2.0% 0.9% 2.1%
Mining and quarrying 0.3% 6.4% 0.4% 6.9% 0.4% 9.8% 0.3% 3.1%
Other manufacturing industries 1.0% 1.5% 0.9% 1.5% 0.9% 1.7% 0.9% 1.9%
Paper, printing and publishing 0.7% 1.2% 0.7% 1.4% 0.7% 1.4% 0.8% 1.0%
Personal and household services 1.4% 0.2% 1.3% 0.2% 1.4% 0.2% 1.4% 0.3%
Recreation and cultural services 0.9% 1.0% 0.9% 1.1% 0.9% 0.8% 0.9% 0.7%
Research and scientific institutes 0.1% 0.2% 0.2% 0.1% 0.2% 0.2% 0.2% 0.1%
Retail trade 4.4% 6.0% 4.2% 5.9% 4.4% 5.7% 4.8% 8.8%
Scientific, optical and similar equipment 0.2% 0.4% 0.2% 0.3% 0.2% 0.2% 0.2% 0.2%
Social and related community services 2.8% 0.1% 2.7% 0.1% 2.7% 0.0% 2.4% 0.1%
Specialised repair services 0.8% 0.2% 0.7% 0.2% 0.8% 0.1% 0.8% 0.2%
Textiles 0.2% 0.2% 0.2% 0.2% 0.2% 0.2% 0.3% 0.2%
Transport equipment 0.3% 0.3% 0.3% 0.2% 0.3% 0.1% 0.3% 0.2%
Transport, storage and communications 2.3% 8.7% 2.3% 8.4% 2.4% 7.6% 2.5% 10.5%
Vehicles, parts and accessories 1.2% 3.9% 1.2% 3.5% 1.2% 3.2% 1.3% 2.6%
27
Wholesale trade 2.1% 3.9% 2.0% 4.2% 2.1% 4.4% 2.2% 4.3%
Wood, w ood products and furniture 0.4% 0.2% 0.4% 0.2% 0.4% 0.2% 0.5% 0.3%
Other 35.6% 0.1% 37.3% 0.0% 35.1% 0.0% 31.6% 0.1%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
171
172
Table A3.4.2: Companies: Taxable income and tax assessed by economic activity, 2015 – 2018
Tax year 2015 2016 2017 2018
Econom ic activity1 Num ber of Taxable Tax Num ber of Taxable Tax Num ber of Taxable Tax Num ber of Taxable Tax
taxpayers incom e assessed taxpayers incom e assessed taxpayers incom e assessed Taxpayers incom e assessed
Prim ary sector 26 613 -77 286 16 388 27 243 -89 201 19 139 25 835 -23 899 24 488 18 999 -21 505 7 076
Agriculture, forestry and fishing 23 626 -31 288 4 449 23 760 -31 906 5 515 22 486 -36 296 4 571 17 173 -25 390 3 563
Mining and quarrying 2 987 -45 998 11 940 3 483 -57 295 13 624 3 349 12 397 19 916 1 826 3 885 3 513
Secondary sector 140 420 -83 282 43 556 142 637 -137 377 42 874 131 878 -191 934 41 931 95 384 -122 536 25 463
2019 Tax Statistics

Manufacturing2 65 535 -10 814 35 659 65 569 -18 958 34 422 60 711 -40 999 34 001 44 677 9 946 19 553
Electricity, gas and w ater 3 873 -45 330 2 136 4 046 -83 865 2 344 3 776 -101 060 2 283 2 697 -114 566 1 820
Construction 71 012 -27 138 5 762 73 022 -34 554 6 108 67 391 -49 876 5 647 48 010 -17 916 4 090
Tertiary sector 396 390 -168 132 126 123 396 112 60 805 135 058 370 511 40 025 137 016 277 326 17 517 81 740
Wholesale and retail trade, catering and accommodation3 98 682 6 357 27 480 98 217 14 139 28 912 91 476 27 748 29 953 69 347 18 464 19 513
Transport, storage and communication 20 523 -27 063 16 254 20 860 -24 258 16 520 19 506 -63 281 15 427 14 265 -50 664 12 010
Financial intermediation, insurance, real-estate and business 215 811 56 255 75 152 215 071 64 521 81 926 201 950 75 905 84 441 153 533 51 378 46 148
services 4
Community, social and personal services 5 61 374 -203 682 7 238 61 964 6 403 7 700 57 579 -347 7 195 40 181 -1 661 4 069
Other 6 311 943 -6 718 100 336 862 -7 057 41 285 927 -3 862 22 180 626 70 100
Total 875 366 186 168 902 854 197 111 814 151 203 456 572 335 114 379
Percentage of total
Prim ary sector 3.0% 8.8% 3.0% 9.7% 3.2% 12.0% 3.3% 6.2%
Secondary sector 16.0% 23.4% 15.8% 21.8% 16.2% 20.6% 16.7% 22.3%
Manufacturing 7.5% 19.2% 7.3% 17.5% 7.5% 16.7% 7.8% 17.1%
COMPANY INCOME TAX
Electricity, gas and w ater 0.4% 1.1% 0.4% 1.2% 0.5% 1.1% 0.5% 1.6%
Construction 8.1% 3.1% 8.1% 3.1% 8.3% 2.8% 8.4% 3.6%
Tertiary sector 45.3% 67.7% 43.9% 68.5% 45.5% 67.3% 48.5% 71.5%
Wholesale and retail trade, catering and accommodation 11.3% 14.8% 10.9% 14.7% 11.2% 14.7% 12.1% 17.1%
Transport, storage and communication 2.3% 8.7% 2.3% 8.4% 2.4% 7.6% 2.5% 10.5%
Financial intermediation, insurance, real-estate and business 24.7% 40.4% 23.8% 41.6% 24.8% 41.5% 26.8% 40.3%
services
Community, social and personal services 7.0% 3.9% 6.9% 3.9% 7.1% 3.5% 7.0% 3.6%
Other 35.6% 0.1% 37.3% 0.0% 35.1% 0.0% 31.6% 0.1%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
1. SARS' source of income code is used to classify according to the Standard Industrial Classification (SIC) system. SARS' source of income code is not fully aligned with the SIC system that Statistics South Africa uses.
2. Includes the following SARS sectors – Bricks, ceramic, glass, cement and similar products; Chemicals and chemical, rubber and plastic products; Clothing and footwear; Coal and petroleum products; Food, drink and tobacco; Leather, leather goods
and fur (excl. footwear & clothing); Machinery and related items; Metal (including metal products); Other manufacturing industries; Paper, printing and publishing; Scientific, optical and similar equipment; Textiles; Transport equipment; and Wood,
wood products and furniture.
3. Includes the following SARS sectors – Catering and accommodation; Retail trade; Specialised repair services; Vehicles, parts and accessories; and Wholesale trade.
4. Includes the following SARS sectors – Agencies and other services; Financing, insurance, real estate and business services; Long term insurance; and Research and scientific institutes.
5. Includes the following SARS sectors – Educational services; Medical, dental and other health and veterinary services; Personal and household services; Recreation and cultural services; and Social and related community services.
6. Includes where the source of income was indicated as Other (as per SARS source code) or where the source of income was left blank on the return.
28
Table A3.4.3: Companies: Taxable income and tax assessed by sector (Companies reporting positive taxable income), 2015 – 2018
Tax year 2015 2016 2017 2018
Sector Num ber Taxable Tax Num ber Taxable Tax Num ber Taxable Tax Num ber Taxable Tax
of incom e assessed of incom e assessed of incom e assessed of incom e assessed
taxpayers (R m illion) (R m illion) taxpayers (R m illion) (R m illion) taxpayers (R m illion) (R m illion) taxpayers (R m illion) (R m illion)
Agriculture, forestry and fishing 6 250 16 168 4 448 6 476 20 089 5 510 6 489 16 733 4 571 5 208 13 079 3 563
Bricks, ceramic, glass, cement and similar products 1 011 3 769 1 047 1 016 3 829 1 059 944 3 231 891 703 2 250 617
2019 Tax Statistics

Catering and accommodation 7 312 5 234 1 391 7 535 5 924 1 562 7 362 9 654 2 603 5 761 4 890 1 288
Chemicals and chemical, rubber and plastic products 2 292 11 429 3 178 2 350 14 094 3 860 2 380 12 316 3 368 1 871 7 320 2 020
Clothing and footw ear 2 194 5 723 1 578 2 276 6 026 1 673 2 264 6 366 1 776 1 609 3 292 897
Coal and petroleum products 700 16 411 4 595 731 12 131 2 875 700 11 172 2 771 536 8 991 2 043
Construction 17 448 21 048 5 761 18 409 23 029 6 106 18 520 21 373 5 647 14 900 15 301 3 998
Educational services 2 742 2 279 606 2 820 2 562 677 2 855 2 679 705 2 138 1 159 288
Electricity, gas and w ater 1 265 7 565 2 136 1 316 8 279 2 344 1 307 8 219 2 283 1 009 6 557 1 820
Leather, leather goods and fur (excl. footw ear & clothing) 188 174 44 188 296 79 174 211 55 152 162 42
Long term insurance 35 33 091 10 130 36 23 895 8 972 38 34 360 10 245 10 7 340 2 863
Machinery and related items 4 078 15 875 4 402 4 034 13 941 3 809 3 881 14 561 3 981 3 046 7 760 2 098
Metal (including metal products) 3 131 13 101 3 621 3 077 13 449 3 717 3 090 15 023 4 156 2 453 8 860 2 439
COMPANY INCOME TAX
Mining and quarrying 853 43 606 11 940 1 023 49 822 13 623 1 052 72 738 19 916 689 12 691 3 513
Other manufacturing industries 2 921 10 323 2 851 2 918 10 892 3 002 2 748 12 210 3 362 2 109 7 720 2 129
Paper, printing and publishing 2 165 8 035 2 212 2 214 9 777 2 700 2 163 10 093 2 786 1 636 4 029 1 094
Personal and household services 3 519 1 545 388 3 665 1 475 360 3 616 1 426 345 2 804 1 286 318
Recreation and cultural services 2 188 6 884 1 890 2 428 7 674 2 101 2 374 6 302 1 726 1 719 3 014 813
Research and scientific institutes 491 1 399 399 508 974 266 506 1 284 350 362 595 157
Retail trade 18 906 40 810 11 089 19 150 43 343 11 674 18 314 43 083 11 650 14 482 37 348 10 086
Scientific, optical and similar equipment 637 2 842 779 702 1 890 509 694 1 857 500 529 941 253
Social and related community services 1 199 410 115 1 428 575 161 1 546 324 91 1 188 240 68
Specialised repair services 2 520 1 791 452 2 520 1 625 403 2 473 1 259 298 1 820 851 195
Textiles 812 1 105 298 829 1 120 304 826 1 261 340 607 901 240
Transport equipment 770 2 207 615 739 1 593 436 674 1 095 298 502 761 208
Transport, storage and communications 7 766 58 803 16 254 8 118 59 574 16 520 7 972 55 775 15 427 6 081 43 357 12 009
Wholesale trade 7 837 25 822 7 242 8 062 29 806 8 274 7 951 31 876 8 856 6 381 18 020 4 961
Wood, w ood products and furniture 1 365 1 723 459 1 413 1 804 478 1 434 1 480 386 1 105 1 237 322
Other 2 157 318 89 156 135 37 91 66 18 78 356 99
Total 195 400 184 771 201 307 194 008 197 707 200 899 156 748 114 243
173
174
Table A3.4.4: Companies: Taxable income and tax assessed by sector (Companies with assessed losses), 2015 – 2018
Tax year 2015 2016 2017 2018
Agencies and other services 1 17 778 -26 182 6 18 262 -30 655 2 17 649 -38 167 0 13 485 -18 472 0
Agriculture, forestry and fishing 13 051 -47 456 0 12 971 -51 995 5 12 577 -53 030 0 9 778 -38 469 –
Bricks, ceramic, glass, cement and similar products 1 173 -6 633 – 1 183 -7 988 – 1 116 -11 197 – 817 -1 719 –
2019 Tax Statistics

Catering and accommodation 11 833 -22 186 0 11 707 -21 638 0 11 181 -21 358 0 8 427 -12 409 0
Chemicals and chemical, rubber and plastic products 2 228 -13 686 – 2 192 -15 291 – 2 068 -14 021 0 1 593 -4 092 –
Clothing and footw ear 1 995 -3 772 – 2 018 -4 304 – 1 854 -3 968 – 1 374 -1 820 –
Coal and petroleum products 561 -5 618 – 563 -2 177 – 496 -22 428 – 349 -1 588 –
Construction 20 581 -48 186 0 21 159 -57 584 1 20 768 -71 249 0 16 139 -33 216 0
Educational services 3 543 -213 798 0 3 814 -3 215 0 3 751 -3 751 0 2 826 -1 936 –
Electricity, gas and w ater 1 657 -52 895 – 1 769 -92 144 – 1 703 -109 279 – 1 248 -121 123 –
Financing, insurance, real estate and business services 72 165 -152 026 1 70 636 -152 767 4 67 003 -151 555 1 51 784 -93 927 0
Food, drink and tobacco 4 138 -24 554 – 4 255 -23 945 – 4 092 -18 973 – 2 925 -13 440 –
Leather, leather goods and fur (excl. footw ear & clothing) 216 -165 – 224 -348 0 222 -256 – 152 -145 –
Long term insurance 39 -26 113 1 367 36 -33 228 3 079 31 -30 115 2 547 7 -2 834 40
Machinery and related items 3 872 -11 829 0 3 885 -12 879 – 3 669 -13 576 0 2 869 -5 275 –
Medical, dental and other health and veterinary services 3 180 -4 238 – 3 278 -4 737 – 3 289 -8 168 – 2 661 -7 797 –
Metal (including metal products) 3 502 -27 169 – 3 569 -31 339 1 3 351 -35 644 – 2 469 -6 237 –
COMPANY INCOME TAX
Mining and quarrying 1 417 -89 604 – 1 702 -107 118 0 1 627 -60 341 0 812 -8 806 –
Other manufacturing industries 3 505 -26 126 0 3 323 -28 530 0 3 016 -26 296 – 2 219 -14 140 –
Paper, printing and publishing 2 865 -7 062 1 2 730 -7 633 0 2 551 -7 719 0 1 945 -6 346 0
Personal and household services 5 292 -2 392 – 5 448 -3 007 0 5 216 -3 117 0 4 036 -2 163 0
Recreation and cultural services 3 973 -9 126 – 3 899 -9 774 0 3 753 -10 030 0 2 870 -4 280 0
Research and scientific institutes 588 -2 303 – 626 -2 063 – 621 -2 121 – 498 -1 003 0
Retail trade 15 980 -33 390 0 15 469 -33 174 0 14 444 -24 331 0 11 221 -20 674 0
Scientific, optical and similar equipment 704 -1 584 – 677 -1 687 – 660 -1 796 – 488 -850 –
Social and related community services 1 455 -782 – 1 413 -1 360 – 1 271 -1 987 – 740 -865 –
Specialised repair services 3 022 -3 038 – 3 067 -2 987 0 2 892 -2 119 0 2 294 -1 577 –
Textiles 964 -5 266 0 918 -4 023 0 852 -3 736 0 620 -1 950 –
Transport equipment 956 -1 784 – 925 -1 845 0 849 -2 706 0 639 -2 708 –
Transport, storage and communications 9 078 -85 865 – 9 253 -83 833 0 8 834 -119 057 0 6 614 -94 021 0
Vehicles, parts and accessories 4 704 -17 755 0 4 800 -17 306 0 4 547 -17 971 0 3 455 -7 147 –
Wholesale trade 7 067 -17 255 0 7 046 -16 706 0 6 666 -15 931 0 4 984 -11 785 0
Wood, w ood products and furniture 1 987 -4 006 – 1 952 -3 472 0 1 736 -3 106 0 1 332 -2 531 0
Other 2 13 784 -7 037 1 13 686 -7 193 1 8 466 -3 929 1 566 -286 0
Total 238 853 1 377 238 455 3 093 222 821 2 551 164 236 41
Table A3.4.5: Companies: Taxable income and tax assessed by sector (Companies reporting zero taxable income), 2015 – 2018
Tax year 2015 2016 2017 2018
Agencies and other services 1 23 392 – 5 22 867 – 3 18 830 – 2 11 373 – 2
Agriculture, forestry and fishing 4 325 – 0 4 313 – 0 3 420 – 0 2 187 – 0
Bricks, ceramic, glass, cement and similar products 928 – 0 911 – 0 674 – 0 390 – –
2019 Tax Statistics

Catering and accommodation 5 827 – 0 5 621 – 3 4 515 – 0 2 940 – 0
Chemicals and chemical, rubber and plastic products 502 – 0 474 – 0 355 – 0 252 – 0
Clothing and footw ear 1 035 – – 1 028 – – 821 – – 504 – –
Coal and petroleum products 186 – – 172 – – 148 – – 80 – –
Construction 32 983 – 1 33 454 – 1 28 103 – 0 16 971 – 91
Educational services 1 583 – 0 1 525 – 0 1 230 – 0 737 – –
Electricity, gas and w ater 951 – – 961 – – 766 – 0 440 – –
Financing, insurance, real estate and business services 21 318 – 2 20 192 – 0 17 212 – 1 11 280 – 0
Food, drink and tobacco 2 146 – 0 2 314 – 0 1 865 – 0 1 093 – 0
Leather, leather goods and fur (excl. footw ear & clothing) 206 – – 275 – -0 261 – – 215 – –
Long term insurance 1 – – – – – 1 – – 1 – 0
Machinery and related items 623 – -0 611 – – 517 – 0 276 – 0
Medical, dental and other health and veterinary services 925 – – 927 – – 723 – 0 392 – 0
COMPANY INCOME TAX
Metal (including metal products) 627 – 1 518 – -0 432 – 0 241 – 0

Mining and quarrying 717 – – 758 – -0 670 – -0 325 – –
Other manufacturing industries 2 140 – 0 2 007 – 0 1 517 – 0 898 – 0
Paper, printing and publishing 1 190 – 0 1 214 – 0 1 021 – 0 714 – 0
Personal and household services 3 173 – 1 2 967 – 0 2 284 – 0 1 371 – -0
Recreation and cultural services 1 312 – – 1 369 – 0 1 056 – 0 604 – 0
Research and scientific institutes 225 – – 228 – – 179 – – 102 – -0
Retail trade 3 952 – 0 3 514 – 0 2 719 – 0 1 642 – 0
Scientific, optical and similar equipment 202 – – 186 – – 133 – – 99 – –
Social and related community services 22 133 – – 21 395 – – 18 932 – – 11 526 – –
Specialised repair services 1 108 – 0 1 020 – 0 784 – 0 444 – –
Textiles 394 – -0 418 – 0 324 – -0 267 – 0
Transport equipment 719 – – 723 – 0 544 – 0 329 – –
Transport, storage and communications 3 679 – – 3 489 – 0 2 700 – 0 1 570 – 0
Vehicles, parts and accessories 981 – 0 1 013 – 0 710 – 0 418 – 0
Wholesale trade 3 076 – 0 3 036 – 0 2 397 – 0 1 449 – 0
Wood, w ood products and furniture 552 – – 572 – -0 410 – -0 239 – 0
Other 2 298 002 – 10 323 020 – 3 277 370 – 4 179 982 – 1
31
Total 441 113 20 463 092 10 393 623 7 251 351 95
175
176
Table A3.5.1: Companies: Assessed taxpayers by economic activity and taxable income group, 2015
2015 [100.5% assessed tax as %

Tax year
of provisional tax]
Sector Prim ary sector Secondary sector Tertiary sector

Taxable incom e group Agriculture, Mining and Manu- Electricity, Construction Wholesale Transport, Financial inter- Com m unity, Other Total num ber
(Num ber of taxpayers) forestry and quarrying facturing gas and and retail storage and m ediation, social and of taxpayers
fishing w ater trade, com m uni- insurance, personal
catering and cations real-estate & services
2019 Tax Statistics

accom m o- business
dation services
A: < 0 13 051 1 417 28 666 1 657 20 581 42 606 9 078 90 570 17 443 13 784 238 853
B: = 0 4 325 717 11 450 951 32 983 14 944 3 679 44 936 29 126 298 002 441 113
C: 1 to 100 000 1 985 208 9 180 502 8 737 18 751 3 159 34 039 7 008 55 83 624
D: 100 001 to 250 000 930 97 3 886 211 2 725 6 706 1 253 13 894 2 460 34 32 196
E: 250 001 to 500 000 959 103 3 274 170 2 017 5 226 947 10 570 1 790 23 25 079
F: 500 001 to 750 000 489 55 1 725 78 968 2 414 500 5 302 893 11 12 435
G: 750 001 to 1 000 000 363 35 1 119 54 598 1 484 285 3 355 591 5 7 889
H: 1 000 001 to 2 500 000 697 95 2 554 113 1 160 3 217 671 6 529 1 129 17 16 182
I: 2 500 001 to 5 000 000 390 61 1 409 53 559 1 498 375 2 827 428 7 7 607
J: 5 000 001 to 7 500 000 135 30 585 18 234 599 147 1 094 146 – 2 988
K: 7 500 001 to 10 000 000 75 22 336 13 111 295 99 580 86 1 1 618
L: 10 000 001 to 25 000 000 137 51 747 30 219 560 178 1 174 151 3 3 250
COMPANY INCOME TAX
M: 25 000 001 to 50 000 000 54 33 297 7 64 197 70 434 58 – 1 214

N: 50 000 001 to 75 000 000 12 17 113 4 24 46 25 151 18 – 410
O: 75 000 001 to 100 000 000 6 2 59 3 9 32 16 80 12 – 219
P: 100 000 001 to 200 000 000 8 15 64 2 16 47 23 136 17 1 329
Q: 200 000 001 + 10 29 71 7 7 60 18 140 18 – 360
Total 23 626 2 987 65 535 3 873 71 012 98 682 20 523 215 811 61 374 311 943 875 366
Total < 0 taxable income 13 051 1 417 28 666 1 657 20 581 42 606 9 078 90 570 17 443 13 784 238 853
Total = 0 taxable income 4 325 717 11 450 951 32 983 14 944 3 679 44 936 29 126 298 002 441 113
Total > 0 taxable income 6 250 853 25 419 1 265 17 448 41 132 7 766 80 305 14 805 157 195 400
Total 23 626 2 987 65 535 3 873 71 012 98 682 20 523 215 811 61 374 311 943 875 366
Percentage
Total < 0 taxable income 55.2% 47.4% 43.7% 42.8% 29.0% 43.2% 44.2% 42.0% 28.4% 4.4% 27.3%
Total = 0 taxable income 18.3% 24.0% 17.5% 24.6% 46.4% 15.1% 17.9% 20.8% 47.5% 95.5% 50.4%
Total > 0 taxable income 26.5% 28.6% 38.8% 32.7% 24.6% 41.7% 37.8% 37.2% 24.1% 0.1% 22.3%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
32
Table A3.5.1: Companies: Assessed taxpayers by economic activity and taxable income group, 2015 (continued)

Tax year
of provisional tax]

Percentage by taxable Agriculture, Mining and Manu- Electricity, Construction Wholesale Transport, Financial inter- Com m unity, Other Total num ber
incom e group forestry and quarrying facturing gas and and retail storage and m ediation, social and of taxpayers
accom m o- business
2019 Tax Statistics

dation services
A: < 0 5.5% 0.6% 12.0% 0.7% 8.6% 17.8% 3.8% 37.9% 7.3% 5.8% 100.0%
B: = 0 1.0% 0.2% 2.6% 0.2% 7.5% 3.4% 0.8% 10.2% 6.6% 67.6% 100.0%
C: 1 to 100 000 2.4% 0.2% 11.0% 0.6% 10.4% 22.4% 3.8% 40.7% 8.4% 0.1% 100.0%
D: 100 001 to 250 000 2.9% 0.3% 12.1% 0.7% 8.5% 20.8% 3.9% 43.2% 7.6% 0.1% 100.0%
E: 250 001 to 500 000 3.8% 0.4% 13.1% 0.7% 8.0% 20.8% 3.8% 42.1% 7.1% 0.1% 100.0%
F: 500 001 to 750 000 3.9% 0.4% 13.9% 0.6% 7.8% 19.4% 4.0% 42.6% 7.2% 0.1% 100.0%
G: 750 001 to 1 000 000 4.6% 0.4% 14.2% 0.7% 7.6% 18.8% 3.6% 42.5% 7.5% 0.1% 100.0%
H: 1 000 001 to 2 500 000 4.3% 0.6% 15.8% 0.7% 7.2% 19.9% 4.1% 40.3% 7.0% 0.1% 100.0%
I: 2 500 001 to 5 000 000 5.1% 0.8% 18.5% 0.7% 7.3% 19.7% 4.9% 37.2% 5.6% 0.1% 100.0%
J: 5 000 001 to 7 500 000 4.5% 1.0% 19.6% 0.6% 7.8% 20.0% 4.9% 36.6% 4.9% – 100.0%
K: 7 500 001 to 10 000 000 4.6% 1.4% 20.8% 0.8% 6.9% 18.2% 6.1% 35.8% 5.3% 0.1% 100.0%
L: 10 000 001 to 25 000 000 4.2% 1.6% 23.0% 0.9% 6.7% 17.2% 5.5% 36.1% 4.6% 0.1% 100.0%
COMPANY INCOME TAX
M: 25 000 001 to 50 000 000 4.4% 2.7% 24.5% 0.6% 5.3% 16.2% 5.8% 35.7% 4.8% – 100.0%
N: 50 000 001 to 75 000 000 2.9% 4.1% 27.6% 1.0% 5.9% 11.2% 6.1% 36.8% 4.4% – 100.0%
O: 75 000 001 to 100 000 000 2.7% 0.9% 26.9% 1.4% 4.1% 14.6% 7.3% 36.5% 5.5% – 100.0%
P: 100 000 001 to 200 000 000 2.4% 4.6% 19.5% 0.6% 4.9% 14.3% 7.0% 41.3% 5.2% 0.3% 100.0%
Q: 200 000 001 + 2.8% 8.1% 19.7% 1.9% 1.9% 16.7% 5.0% 38.9% 5.0% – 100.0%
Total 2.7% 0.3% 7.5% 0.4% 8.1% 11.3% 2.3% 24.7% 7.0% 35.6% 100.0%
A: < 0 55.2% 47.4% 43.7% 42.8% 29.0% 43.2% 44.2% 42.0% 28.4% 4.4% 27.3%
B: = 0 18.3% 24.0% 17.5% 24.6% 46.4% 15.1% 17.9% 20.8% 47.5% 95.5% 50.4%
C: 1 to 100 000 8.4% 7.0% 14.0% 13.0% 12.3% 19.0% 15.4% 15.8% 11.4% 0.0% 9.6%
D: 100 001 to 250 000 3.9% 3.2% 5.9% 5.4% 3.8% 6.8% 6.1% 6.4% 4.0% 0.0% 3.7%
E: 250 001 to 500 000 4.1% 3.4% 5.0% 4.4% 2.8% 5.3% 4.6% 4.9% 2.9% 0.0% 2.9%
F: 500 001 to 750 000 2.1% 1.8% 2.6% 2.0% 1.4% 2.4% 2.4% 2.5% 1.5% 0.0% 1.4%
G: 750 001 to 1 000 000 1.5% 1.2% 1.7% 1.4% 0.8% 1.5% 1.4% 1.6% 1.0% 0.0% 0.9%
H: 1 000 001 to 2 500 000 3.0% 3.2% 3.9% 2.9% 1.6% 3.3% 3.3% 3.0% 1.8% 0.0% 1.8%
I: 2 500 001 to 5 000 000 1.7% 2.0% 2.1% 1.4% 0.8% 1.5% 1.8% 1.3% 0.7% 0.0% 0.9%
J: 5 000 001 to 7 500 000 0.6% 1.0% 0.9% 0.5% 0.3% 0.6% 0.7% 0.5% 0.2% – 0.3%
K: 7 500 001 to 10 000 000 0.3% 0.7% 0.5% 0.3% 0.2% 0.3% 0.5% 0.3% 0.1% 0.0% 0.2%
L: 10 000 001 to 25 000 000 0.6% 1.7% 1.1% 0.8% 0.3% 0.6% 0.9% 0.5% 0.2% 0.0% 0.4%
0.2% 1.1% 0.5% 0.2% 0.1% 0.2% 0.3% 0.2% 0.1% –
33
M: 25 000 001 to 50 000 000 0.1%
N: 50 000 001 to 75 000 000 0.1% 0.6% 0.2% 0.1% 0.0% 0.0% 0.1% 0.1% 0.0% – 0.0%
O: 75 000 001 to 100 000 000 0.0% 0.1% 0.1% 0.1% 0.0% 0.0% 0.1% 0.0% 0.0% – 0.0%
P: 100 000 001 to 200 000 000 0.0% 0.5% 0.1% 0.1% 0.0% 0.0% 0.1% 0.1% 0.0% 0.0% 0.0%
Q: 200 000 001 + 0.0% 1.0% 0.1% 0.2% 0.0% 0.1% 0.1% 0.1% 0.0% – 0.0%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
177
178
Table A3.5.2: Companies: Tax assessed by economic activity and taxable income group, 2015

Tax year
of provisional tax]

Taxable incom e group Agriculture, Mining and Manu- Electricity, Construction Wholesale Transport, Financial inter- Com m unity, Other Total tax
(R m illion) forestry and quarrying facturing gas and and retail storage and m ediation, social and assessed
2019 Tax Statistics

accom m o- business
dation services
A: < 0 0 – 2 – 0 0 – 1 374 0 1 1 377
B: = 0 0 – 1 – 1 0 – 7 1 10 20
C: 1 to 100 000 11 1 34 2 25 66 11 245 30 0 425
D: 100 001 to 250 000 26 3 97 5 61 173 30 522 63 1 981
E: 250 001 to 500 000 55 8 197 11 118 330 57 881 106 2 1 766
F: 500 001 to 750 000 63 8 231 10 130 332 66 815 115 2 1 772
G: 750 001 to 1 000 000 77 7 243 12 125 327 61 772 121 1 1 748
H: 1 000 001 to 2 500 000 309 42 1 109 48 522 1 407 291 2 869 471 8 7 075
I: 2 500 001 to 5 000 000 390 59 1 415 53 583 1 471 383 2 807 407 8 7 576
J: 5 000 001 to 7 500 000 232 51 1 010 31 416 1 031 258 1 877 251 – 5 156
K: 7 500 001 to 10 000 000 186 52 821 33 279 718 244 1 413 211 3 3 960
L: 10 000 001 to 25 000 000 578 216 3 250 122 966 2 428 815 5 157 679 13 14 224
COMPANY INCOME TAX
M: 25 000 001 to 50 000 000 518 292 2 842 74 624 1 905 694 4 163 564 – 11 678
N: 50 000 001 to 75 000 000 211 266 1 911 71 385 779 423 2 588 314 – 6 948
O: 75 000 001 to 100 000 000 138 45 1 423 70 221 839 363 1 900 292 – 5 291
P: 100 000 001 to 200 000 000 300 607 2 439 73 620 1 744 885 5 342 670 50 12 729
Q: 200 000 001 + 1 355 10 282 18 632 1 523 687 13 928 11 673 42 420 2 944 – 103 443
Total 4 449 11 940 35 659 2 136 5 762 27 480 16 254 75 152 7 238 100 186 168
34
Table A3.5.2: Companies: Tax assessed by economic activity and taxable income group, 2015 (continued)

Tax year
of provisional tax]

Percentage by taxable Agriculture, Mining and Manu- Electricity, Construction Wholesale Transport, Financial inter- Com m unity, Other Total tax
incom e group forestry and quarrying facturing gas and and retail storage and m ediation, social and assessed
accom m o- business
2019 Tax Statistics

dation services
C: 1 to 100 000 2.5% 0.3% 8.0% 0.4% 5.9% 15.6% 2.6% 57.6% 7.0% 0.1% 100.0%
D: 100 001 to 250 000 2.6% 0.4% 9.9% 0.5% 6.2% 17.6% 3.0% 53.2% 6.4% 0.1% 100.0%
E: 250 001 to 500 000 3.1% 0.4% 11.2% 0.6% 6.7% 18.7% 3.2% 49.9% 6.0% 0.1% 100.0%
F: 500 001 to 750 000 3.6% 0.4% 13.0% 0.6% 7.3% 18.8% 3.7% 46.0% 6.5% 0.1% 100.0%
G: 750 001 to 1 000 000 4.4% 0.4% 13.9% 0.7% 7.2% 18.7% 3.5% 44.2% 6.9% 0.1% 100.0%
H: 1 000 001 to 2 500 000 4.4% 0.6% 15.7% 0.7% 7.4% 19.9% 4.1% 40.6% 6.7% 0.1% 100.0%
I: 2 500 001 to 5 000 000 5.1% 0.8% 18.7% 0.7% 7.7% 19.4% 5.0% 37.1% 5.4% 0.1% 100.0%
J: 5 000 001 to 7 500 000 4.5% 1.0% 19.6% 0.6% 8.1% 20.0% 5.0% 36.4% 4.9% – 100.0%
K: 7 500 001 to 10 000 000 4.7% 1.3% 20.7% 0.8% 7.0% 18.1% 6.2% 35.7% 5.3% 0.1% 100.0%
L: 10 000 001 to 25 000 000 4.1% 1.5% 22.9% 0.9% 6.8% 17.1% 5.7% 36.3% 4.8% 0.1% 100.0%
M: 25 000 001 to 50 000 000 4.4% 2.5% 24.3% 0.6% 5.3% 16.3% 5.9% 35.7% 4.8% – 100.0%
N: 50 000 001 to 75 000 000 3.0% 3.8% 27.5% 1.0% 5.5% 11.2% 6.1% 37.2% 4.5% – 100.0%
COMPANY INCOME TAX
O: 75 000 001 to 100 000 000 2.6% 0.9% 26.9% 1.3% 4.2% 15.9% 6.9% 35.9% 5.5% – 100.0%
P: 100 000 001 to 200 000 000 2.4% 4.8% 19.2% 0.6% 4.9% 13.7% 6.9% 42.0% 5.3% 0.4% 100.0%
Q: 200 000 001 + 1.3% 9.9% 18.0% 1.5% 0.7% 13.5% 11.3% 41.0% 2.8% – 100.0%
Total 2.4% 6.4% 19.2% 1.1% 3.1% 14.8% 8.7% 40.4% 3.9% 0.1% 100.0%
C: 1 to 100 000 0.2% 0.0% 0.1% 0.1% 0.4% 0.2% 0.1% 0.3% 0.4% 0.5% 0.2%
D: 100 001 to 250 000 0.6% 0.0% 0.3% 0.2% 1.1% 0.6% 0.2% 0.7% 0.9% 1.4% 0.5%
E: 250 001 to 500 000 1.2% 0.1% 0.6% 0.5% 2.0% 1.2% 0.4% 1.2% 1.5% 2.1% 0.9%
F: 500 001 to 750 000 1.4% 0.1% 0.6% 0.5% 2.3% 1.2% 0.4% 1.1% 1.6% 1.7% 1.0%
G: 750 001 to 1 000 000 1.7% 0.1% 0.7% 0.6% 2.2% 1.2% 0.4% 1.0% 1.7% 1.3% 0.9%
H: 1 000 001 to 2 500 000 6.9% 0.4% 3.1% 2.2% 9.1% 5.1% 1.8% 3.8% 6.5% 7.6% 3.8%
I: 2 500 001 to 5 000 000 8.8% 0.5% 4.0% 2.5% 10.1% 5.4% 2.4% 3.7% 5.6% 8.0% 4.1%
J: 5 000 001 to 7 500 000 5.2% 0.4% 2.8% 1.4% 7.2% 3.8% 1.6% 2.5% 3.5% – 2.8%
K: 7 500 001 to 10 000 000 4.2% 0.4% 2.3% 1.5% 4.8% 2.6% 1.5% 1.9% 2.9% 2.6% 2.1%
L: 10 000 001 to 25 000 000 13.0% 1.8% 9.1% 5.7% 16.8% 8.8% 5.0% 6.9% 9.4% 13.5% 7.6%
M: 25 000 001 to 50 000 000 11.7% 2.4% 8.0% 3.5% 10.8% 6.9% 4.3% 5.5% 7.8% – 6.3%
N: 50 000 001 to 75 000 000 4.7% 2.2% 5.4% 3.3% 6.7% 2.8% 2.6% 3.4% 4.3% – 3.7%
O: 75 000 001 to 100 000 000 3.1% 0.4% 4.0% 3.3% 3.8% 3.1% 2.2% 2.5% 4.0% – 2.8%
P: 100 000 001 to 200 000 000 6.8% 5.1% 6.8% 3.4% 10.8% 6.3% 5.4% 7.1% 9.3% 50.5% 6.8%
35
Q: 200 000 001 + 30.5% 86.1% 52.3% 71.3% 11.9% 50.7% 71.8% 56.4% 40.7% – 55.6%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
179
180

Tax year
of provisional tax]

2019 Tax Statistics

accom m o- business
dation services
A: < 0 12 971 1 702 28 414 1 769 21 159 42 089 9 253 89 560 17 852 13 686 238 455
B: = 0 4 313 758 11 423 961 33 454 14 204 3 489 43 287 28 183 323 020 463 092
C: 1 to 100 000 2 019 249 9 182 542 9 432 18 738 3 391 34 372 7 603 53 85 581
D: 100 001 to 250 000 916 136 3 760 213 2 921 6 875 1 271 13 947 2 603 34 32 676
E: 250 001 to 500 000 991 113 3 411 171 2 095 5 256 1 027 10 784 1 970 22 25 840
F: 500 001 to 750 000 528 76 1 709 87 957 2 530 473 5 572 942 12 12 886
G: 750 001 to 1 000 000 340 55 1 176 45 604 1 588 289 3 423 581 6 8 107
H: 1 000 001 to 2 500 000 756 124 2 705 108 1 212 3 313 674 6 999 1 222 12 17 125
I: 2 500 001 to 5 000 000 383 70 1 449 58 535 1 617 372 3 026 463 12 7 985
J: 5 000 001 to 7 500 000 185 37 596 21 214 614 163 1 155 163 3 3 151
K: 7 500 001 to 10 000 000 93 21 379 13 113 350 91 641 90 1 1 792
L: 10 000 001 to 25 000 000 156 42 734 34 202 609 210 1 309 164 1 3 461
COMPANY INCOME TAX
M: 25 000 001 to 50 000 000 58 32 311 6 69 220 75 469 56 – 1 296

N: 50 000 001 to 75 000 000 18 20 111 5 24 62 32 159 21 – 452
O: 75 000 001 to 100 000 000 12 6 56 2 14 36 15 88 17 – 246
P: 100 000 001 to 200 000 000 15 13 71 6 7 63 15 130 9 – 329
Q: 200 000 001 + 6 29 82 5 10 53 20 150 25 – 380
Total 23 760 3 483 65 569 4 046 73 022 98 217 20 860 215 071 61 964 336 862 902 854
Total > 0 taxable income 6 476 1 023 25 732 1 316 18 409 41 924 8 118 82 224 15 929 156 201 307
Total 23 760 3 483 65 569 4 046 73 022 98 217 20 860 215 071 61 964 336 862 902 854
Percentage
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
36

Tax year
of provisional tax]

accom m o- business
2019 Tax Statistics

dation services
A: < 0 5.4% 0.7% 11.9% 0.7% 8.9% 17.7% 3.9% 37.6% 7.5% 5.7% 100.0%
B: = 0 0.9% 0.2% 2.5% 0.2% 7.2% 3.1% 0.8% 9.3% 6.1% 69.8% 100.0%
C: 1 to 100 000 2.4% 0.3% 10.7% 0.6% 11.0% 21.9% 4.0% 40.2% 8.9% 0.1% 100.0%
D: 100 001 to 250 000 2.8% 0.4% 11.5% 0.7% 8.9% 21.0% 3.9% 42.7% 8.0% 0.1% 100.0%
E: 250 001 to 500 000 3.8% 0.4% 13.2% 0.7% 8.1% 20.3% 4.0% 41.7% 7.6% 0.1% 100.0%
F: 500 001 to 750 000 4.1% 0.6% 13.3% 0.7% 7.4% 19.6% 3.7% 43.2% 7.3% 0.1% 100.0%
G: 750 001 to 1 000 000 4.2% 0.7% 14.5% 0.6% 7.5% 19.6% 3.6% 42.2% 7.2% 0.1% 100.0%
H: 1 000 001 to 2 500 000 4.4% 0.7% 15.8% 0.6% 7.1% 19.3% 3.9% 40.9% 7.1% 0.1% 100.0%
I: 2 500 001 to 5 000 000 4.8% 0.9% 18.1% 0.7% 6.7% 20.3% 4.7% 37.9% 5.8% 0.2% 100.0%
J: 5 000 001 to 7 500 000 5.9% 1.2% 18.9% 0.7% 6.8% 19.5% 5.2% 36.7% 5.2% 0.1% 100.0%
K: 7 500 001 to 10 000 000 5.2% 1.2% 21.1% 0.7% 6.3% 19.5% 5.1% 35.8% 5.0% 0.1% 100.0%
L: 10 000 001 to 25 000 000 4.5% 1.2% 21.2% 1.0% 5.8% 17.6% 6.1% 37.8% 4.7% 0.0% 100.0%
M: 25 000 001 to 50 000 000 4.5% 2.5% 24.0% 0.5% 5.3% 17.0% 5.8% 36.2% 4.3% – 100.0%
COMPANY INCOME TAX
N: 50 000 001 to 75 000 000 4.0% 4.4% 24.6% 1.1% 5.3% 13.7% 7.1% 35.2% 4.6% – 100.0%
O: 75 000 001 to 100 000 000 4.9% 2.4% 22.8% 0.8% 5.7% 14.6% 6.1% 35.8% 6.9% – 100.0%
P: 100 000 001 to 200 000 000 4.6% 4.0% 21.6% 1.8% 2.1% 19.1% 4.6% 39.5% 2.7% – 100.0%
Q: 200 000 001 + 1.6% 7.6% 21.6% 1.3% 2.6% 13.9% 5.3% 39.5% 6.6% – 100.0%
Total 2.6% 0.4% 7.3% 0.4% 8.1% 10.9% 2.3% 23.8% 6.9% 37.3% 100.0%
A: < 0 54.6% 48.9% 43.3% 43.7% 29.0% 42.9% 44.4% 41.6% 28.8% 4.1% 26.4%
B: = 0 18.2% 21.8% 17.4% 23.8% 45.8% 14.5% 16.7% 20.1% 45.5% 95.9% 51.3%
C: 1 to 100 000 8.5% 7.1% 14.0% 13.4% 12.9% 19.1% 16.3% 16.0% 12.3% 0.0% 9.5%
D: 100 001 to 250 000 3.9% 3.9% 5.7% 5.3% 4.0% 7.0% 6.1% 6.5% 4.2% 0.0% 3.6%
E: 250 001 to 500 000 4.2% 3.2% 5.2% 4.2% 2.9% 5.4% 4.9% 5.0% 3.2% 0.0% 2.9%
F: 500 001 to 750 000 2.2% 2.2% 2.6% 2.2% 1.3% 2.6% 2.3% 2.6% 1.5% 0.0% 1.4%
G: 750 001 to 1 000 000 1.4% 1.6% 1.8% 1.1% 0.8% 1.6% 1.4% 1.6% 0.9% 0.0% 0.9%
H: 1 000 001 to 2 500 000 3.2% 3.6% 4.1% 2.7% 1.7% 3.4% 3.2% 3.3% 2.0% 0.0% 1.9%
I: 2 500 001 to 5 000 000 1.6% 2.0% 2.2% 1.4% 0.7% 1.6% 1.8% 1.4% 0.7% 0.0% 0.9%
J: 5 000 001 to 7 500 000 0.8% 1.1% 0.9% 0.5% 0.3% 0.6% 0.8% 0.5% 0.3% 0.0% 0.3%
K: 7 500 001 to 10 000 000 0.4% 0.6% 0.6% 0.3% 0.2% 0.4% 0.4% 0.3% 0.1% 0.0% 0.2%
L: 10 000 001 to 25 000 000 0.7% 1.2% 1.1% 0.8% 0.3% 0.6% 1.0% 0.6% 0.3% 0.0% 0.4%
M: 25 000 001 to 50 000 000 0.2% 0.9% 0.5% 0.1% 0.1% 0.2% 0.4% 0.2% 0.1% – 0.1%
N: 50 000 001 to 75 000 000 0.1% 0.6% 0.2% 0.1% 0.0% 0.1% 0.2% 0.1% 0.0% – 0.1%
O: 75 000 001 to 100 000 000 0.1% 0.2% 0.1% 0.0% 0.0% 0.0% 0.1% 0.0% 0.0% – 0.0%
37
P: 100 000 001 to 200 000 000 0.1% 0.4% 0.1% 0.1% 0.0% 0.1% 0.1% 0.1% 0.0% – 0.0%
Q: 200 000 001 + 0.0% 0.8% 0.1% 0.1% 0.0% 0.1% 0.1% 0.1% 0.0% – 0.0%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
181
182

Tax year
of provisional tax]

2019 Tax Statistics

accom m o- business
dation services
A: < 0 5 0 2 – 1 0 0 3 085 0 1 3 093
B: = 0 0 -0 0 – 1 3 0 3 0 3 10
C: 1 to 100 000 10 1 32 2 25 63 11 243 32 0 420
D: 100 001 to 250 000 25 3 90 5 60 167 28 517 65 1 963
E: 250 001 to 500 000 57 9 207 10 114 326 58 878 114 2 1 775
F: 500 001 to 750 000 66 11 222 11 121 343 62 841 118 2 1 797
G: 750 001 to 1 000 000 73 13 250 9 124 349 62 771 119 1 1 771
H: 1 000 001 to 2 500 000 328 56 1 186 47 537 1 443 295 3 059 507 5 7 463
I: 2 500 001 to 5 000 000 379 68 1 435 58 541 1 597 375 3 014 441 13 7 921
J: 5 000 001 to 7 500 000 318 63 1 040 36 377 1 061 277 1 978 268 5 5 425
K: 7 500 001 to 10 000 000 229 52 921 32 271 859 213 1 557 221 3 4 358
L: 10 000 001 to 25 000 000 681 193 3 155 151 874 2 632 943 5 635 713 5 14 982
COMPANY INCOME TAX
M: 25 000 001 to 50 000 000 568 306 3 026 66 670 2 113 703 4 582 543 – 12 577
N: 50 000 001 to 75 000 000 297 316 1 917 89 418 1 064 507 2 694 370 – 7 673
O: 75 000 001 to 100 000 000 292 141 1 353 49 336 857 352 2 156 410 – 5 944
P: 100 000 001 to 200 000 000 608 498 2 728 212 260 2 391 568 5 135 335 – 12 734
Q: 200 000 001 + 1 578 11 894 16 859 1 568 1 377 13 643 12 065 45 778 3 443 – 108 205
Total 5 515 13 624 34 422 2 344 6 108 28 912 16 520 81 926 7 700 41 197 111
38

Tax year
of provisional tax]

accom m o- business
dation services
2019 Tax Statistics

C: 1 to 100 000 2.4% 0.3% 7.7% 0.4% 6.0% 15.1% 2.7% 57.8% 7.6% 0.1% 100.0%
D: 100 001 to 250 000 2.6% 0.4% 9.3% 0.5% 6.2% 17.3% 2.9% 53.7% 6.8% 0.2% 100.0%
E: 250 001 to 500 000 3.2% 0.5% 11.6% 0.6% 6.4% 18.4% 3.3% 49.5% 6.4% 0.1% 100.0%
F: 500 001 to 750 000 3.7% 0.6% 12.4% 0.6% 6.7% 19.1% 3.4% 46.8% 6.6% 0.1% 100.0%
G: 750 001 to 1 000 000 4.1% 0.7% 14.1% 0.5% 7.0% 19.7% 3.5% 43.5% 6.7% 0.1% 100.0%
H: 1 000 001 to 2 500 000 4.4% 0.7% 15.9% 0.6% 7.2% 19.3% 4.0% 41.0% 6.8% 0.1% 100.0%
I: 2 500 001 to 5 000 000 4.8% 0.9% 18.1% 0.7% 6.8% 20.2% 4.7% 38.1% 5.6% 0.2% 100.0%
J: 5 000 001 to 7 500 000 5.9% 1.2% 19.2% 0.7% 7.0% 19.6% 5.1% 36.5% 4.9% 0.1% 100.0%
K: 7 500 001 to 10 000 000 5.3% 1.2% 21.1% 0.7% 6.2% 19.7% 4.9% 35.7% 5.1% 0.1% 100.0%
L: 10 000 001 to 25 000 000 4.5% 1.3% 21.1% 1.0% 5.8% 17.6% 6.3% 37.6% 4.8% 0.0% 100.0%
M: 25 000 001 to 50 000 000 4.5% 2.4% 24.1% 0.5% 5.3% 16.8% 5.6% 36.4% 4.3% – 100.0%
N: 50 000 001 to 75 000 000 3.9% 4.1% 25.0% 1.2% 5.4% 13.9% 6.6% 35.1% 4.8% – 100.0%
O: 75 000 001 to 100 000 000 4.9% 2.4% 22.8% 0.8% 5.6% 14.4% 5.9% 36.3% 6.9% – 100.0%
P: 100 000 001 to 200 000 000 4.8% 3.9% 21.4% 1.7% 2.0% 18.8% 4.5% 40.3% 2.6% – 100.0%
COMPANY INCOME TAX
Q: 200 000 001 + 1.5% 11.0% 15.6% 1.4% 1.3% 12.6% 11.2% 42.3% 3.2% – 100.0%
Total 2.8% 6.9% 17.5% 1.2% 3.1% 14.7% 8.4% 41.6% 3.9% 0.0% 100.0%
C: 1 to 100 000 0.2% 0.0% 0.1% 0.1% 0.4% 0.2% 0.1% 0.3% 0.4% 1.0% 0.2%
D: 100 001 to 250 000 0.5% 0.0% 0.3% 0.2% 1.0% 0.6% 0.2% 0.6% 0.9% 3.6% 0.5%
E: 250 001 to 500 000 1.0% 0.1% 0.6% 0.4% 1.9% 1.1% 0.4% 1.1% 1.5% 4.6% 0.9%
F: 500 001 to 750 000 1.2% 0.1% 0.6% 0.5% 2.0% 1.2% 0.4% 1.0% 1.5% 4.4% 0.9%
G: 750 001 to 1 000 000 1.3% 0.1% 0.7% 0.4% 2.0% 1.2% 0.4% 0.9% 1.5% 2.4% 0.9%
H: 1 000 001 to 2 500 000 6.0% 0.4% 3.4% 2.0% 8.8% 5.0% 1.8% 3.7% 6.6% 12.4% 3.8%
I: 2 500 001 to 5 000 000 6.9% 0.5% 4.2% 2.5% 8.9% 5.5% 2.3% 3.7% 5.7% 31.8% 4.0%
J: 5 000 001 to 7 500 000 5.8% 0.5% 3.0% 1.6% 6.2% 3.7% 1.7% 2.4% 3.5% 11.3% 2.8%
K: 7 500 001 to 10 000 000 4.2% 0.4% 2.7% 1.4% 4.4% 3.0% 1.3% 1.9% 2.9% 6.6% 2.2%
L: 10 000 001 to 25 000 000 12.4% 1.4% 9.2% 6.4% 14.3% 9.1% 5.7% 6.9% 9.3% 12.8% 7.6%
M: 25 000 001 to 50 000 000 10.3% 2.2% 8.8% 2.8% 11.0% 7.3% 4.3% 5.6% 7.0% – 6.4%
N: 50 000 001 to 75 000 000 5.4% 2.3% 5.6% 3.8% 6.8% 3.7% 3.1% 3.3% 4.8% – 3.9%
O: 75 000 001 to 100 000 000 5.3% 1.0% 3.9% 2.1% 5.5% 3.0% 2.1% 2.6% 5.3% – 3.0%
P: 100 000 001 to 200 000 000 11.0% 3.7% 7.9% 9.0% 4.3% 8.3% 3.4% 6.3% 4.4% – 6.5%
Q: 200 000 001 + 28.6% 87.3% 49.0% 66.9% 22.6% 47.2% 73.0% 55.9% 44.7% – 54.9%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
39
183
184

Tax year
of provisional tax]

2019 Tax Statistics

accom m o- business
dation services
A: < 0 12 577 1 627 26 532 1 703 20 768 39 730 8 834 85 304 17 280 8 466 222 821
B: = 0 3 420 670 9 022 766 28 103 11 125 2 700 36 222 24 225 277 370 393 623
C: 1 to 100 000 1 914 250 8 896 548 9 535 17 668 3 248 33 369 7 550 24 83 002
D: 100 001 to 250 000 906 131 3 683 217 3 028 6 660 1 281 13 595 2 711 19 32 231
E: 250 001 to 500 000 967 159 3 268 162 2 130 5 192 1 002 10 636 2 034 14 25 564
F: 500 001 to 750 000 575 66 1 725 77 960 2 457 492 5 316 954 8 12 630
G: 750 001 to 1 000 000 370 41 1 141 47 568 1 522 261 3 402 604 7 7 963
H: 1 000 001 to 2 500 000 773 134 2 648 114 1 136 3 344 678 6 897 1 213 13 16 950
I: 2 500 001 to 5 000 000 425 65 1 396 58 537 1 654 376 3 097 500 4 8 112
J: 5 000 001 to 7 500 000 171 33 633 24 208 641 159 1 199 129 2 3 199
K: 7 500 001 to 10 000 000 108 15 373 15 89 359 104 665 93 – 1 821
L: 10 000 001 to 25 000 000 175 57 777 19 220 671 197 1 248 159 – 3 523
COMPANY INCOME TAX
M: 25 000 001 to 50 000 000 64 35 312 8 54 218 86 482 52 – 1 311

N: 50 000 001 to 75 000 000 13 15 108 6 21 76 30 153 25 – 447
O: 75 000 001 to 100 000 000 12 5 57 4 10 44 18 81 17 – 248
P: 100 000 001 to 200 000 000 8 13 59 5 12 61 21 131 16 – 326
Q: 200 000 001 + 8 33 81 3 12 54 19 153 17 – 380
Total 22 486 3 349 60 711 3 776 67 391 91 476 19 506 201 950 57 579 285 927 814 151
Total > 0 taxable income 6 489 1 052 25 157 1 307 18 520 40 621 7 972 80 424 16 074 91 197 707
Total 22 486 3 349 60 711 3 776 67 391 91 476 19 506 201 950 57 579 285 927 814 151
Percentage
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
40

Tax year
of provisional tax]

accom m o- business
2019 Tax Statistics

dation services
A: < 0 5.6% 0.7% 11.9% 0.8% 9.3% 17.8% 4.0% 38.3% 7.8% 3.8% 100.0%
B: = 0 0.9% 0.2% 2.3% 0.2% 7.1% 2.8% 0.7% 9.2% 6.2% 70.5% 100.0%
C: 1 to 100 000 2.3% 0.3% 10.7% 0.7% 11.5% 21.3% 3.9% 40.2% 9.1% 0.0% 100.0%
D: 100 001 to 250 000 2.8% 0.4% 11.4% 0.7% 9.4% 20.7% 4.0% 42.2% 8.4% 0.1% 100.0%
E: 250 001 to 500 000 3.8% 0.6% 12.8% 0.6% 8.3% 20.3% 3.9% 41.6% 8.0% 0.1% 100.0%
F: 500 001 to 750 000 4.6% 0.5% 13.7% 0.6% 7.6% 19.5% 3.9% 42.1% 7.6% 0.1% 100.0%
G: 750 001 to 1 000 000 4.6% 0.5% 14.3% 0.6% 7.1% 19.1% 3.3% 42.7% 7.6% 0.1% 100.0%
H: 1 000 001 to 2 500 000 4.6% 0.8% 15.6% 0.7% 6.7% 19.7% 4.0% 40.7% 7.2% 0.1% 100.0%
I: 2 500 001 to 5 000 000 5.2% 0.8% 17.2% 0.7% 6.6% 20.4% 4.6% 38.2% 6.2% 0.0% 100.0%
J: 5 000 001 to 7 500 000 5.3% 1.0% 19.8% 0.8% 6.5% 20.0% 5.0% 37.5% 4.0% 0.1% 100.0%
K: 7 500 001 to 10 000 000 5.9% 0.8% 20.5% 0.8% 4.9% 19.7% 5.7% 36.5% 5.1% – 100.0%
L: 10 000 001 to 25 000 000 5.0% 1.6% 22.1% 0.5% 6.2% 19.0% 5.6% 35.4% 4.5% – 100.0%
M: 25 000 001 to 50 000 000 4.9% 2.7% 23.8% 0.6% 4.1% 16.6% 6.6% 36.8% 4.0% – 100.0%
COMPANY INCOME TAX
N: 50 000 001 to 75 000 000 2.9% 3.4% 24.2% 1.3% 4.7% 17.0% 6.7% 34.2% 5.6% – 100.0%
O: 75 000 001 to 100 000 000 4.8% 2.0% 23.0% 1.6% 4.0% 17.7% 7.3% 32.7% 6.9% – 100.0%
P: 100 000 001 to 200 000 000 2.5% 4.0% 18.1% 1.5% 3.7% 18.7% 6.4% 40.2% 4.9% – 100.0%
Q: 200 000 001 + 2.1% 8.7% 21.3% 0.8% 3.2% 14.2% 5.0% 40.3% 4.5% – 100.0%
Total 2.8% 0.4% 7.5% 0.5% 8.3% 11.2% 2.4% 24.8% 7.1% 35.1% 100.0%
A: < 0 55.9% 48.6% 43.7% 45.1% 30.8% 43.4% 45.3% 42.2% 30.0% 3.0% 27.4%
B: = 0 15.2% 20.0% 14.9% 20.3% 41.7% 12.2% 13.8% 17.9% 42.1% 97.0% 48.3%
C: 1 to 100 000 8.5% 7.5% 14.7% 14.5% 14.1% 19.3% 16.7% 16.5% 13.1% 0.0% 10.2%
D: 100 001 to 250 000 4.0% 3.9% 6.1% 5.7% 4.5% 7.3% 6.6% 6.7% 4.7% 0.0% 4.0%
E: 250 001 to 500 000 4.3% 4.7% 5.4% 4.3% 3.2% 5.7% 5.1% 5.3% 3.5% 0.0% 3.1%
F: 500 001 to 750 000 2.6% 2.0% 2.8% 2.0% 1.4% 2.7% 2.5% 2.6% 1.7% 0.0% 1.6%
G: 750 001 to 1 000 000 1.6% 1.2% 1.9% 1.2% 0.8% 1.7% 1.3% 1.7% 1.0% 0.0% 1.0%
H: 1 000 001 to 2 500 000 3.4% 4.0% 4.4% 3.0% 1.7% 3.7% 3.5% 3.4% 2.1% 0.0% 2.1%
I: 2 500 001 to 5 000 000 1.9% 1.9% 2.3% 1.5% 0.8% 1.8% 1.9% 1.5% 0.9% 0.0% 1.0%
J: 5 000 001 to 7 500 000 0.8% 1.0% 1.0% 0.6% 0.3% 0.7% 0.8% 0.6% 0.2% 0.0% 0.4%
K: 7 500 001 to 10 000 000 0.5% 0.4% 0.6% 0.4% 0.1% 0.4% 0.5% 0.3% 0.2% – 0.2%
L: 10 000 001 to 25 000 000 0.8% 1.7% 1.3% 0.5% 0.3% 0.7% 1.0% 0.6% 0.3% – 0.4%
M: 25 000 001 to 50 000 000 0.3% 1.0% 0.5% 0.2% 0.1% 0.2% 0.4% 0.2% 0.1% – 0.2%
N: 50 000 001 to 75 000 000 0.1% 0.4% 0.2% 0.2% 0.0% 0.1% 0.2% 0.1% 0.0% – 0.1%
O: 75 000 001 to 100 000 000 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.1% 0.0% 0.0% – 0.0%
P: 100 000 001 to 200 000 000 0.0% 0.4% 0.1% 0.1% 0.0% 0.1% 0.1% 0.1% 0.0% – 0.0%
Q: 200 000 001 + 0.0% 1.0% 0.1% 0.1% 0.0% 0.1% 0.1% 0.1% 0.0% – 0.0%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
185
186
Table A3.5.6: Companies:Tax assessed by economic activity and taxable income group, 2017

Tax year
of provisional tax]

2019 Tax Statistics

accom m o- business
dation services
A: < 0 0 0 0 – 0 0 0 2 549 0 1 2 551
B: = 0 0 -0 0 0 0 0 0 2 0 4 7
C: 1 to 100 000 10 2 32 2 25 60 11 231 31 0 404
D: 100 001 to 250 000 25 4 86 5 60 162 29 497 68 1 937
E: 250 001 to 500 000 56 11 201 10 115 317 56 868 120 1 1 755
F: 500 001 to 750 000 67 9 220 10 121 329 65 806 116 1 1 745
G: 750 001 to 1 000 000 80 9 242 10 121 335 58 763 123 1 1 742
H: 1 000 001 to 2 500 000 340 60 1 158 50 498 1 445 300 2 984 503 5 7 342
I: 2 500 001 to 5 000 000 421 61 1 382 58 536 1 637 370 3 015 480 4 7 964
J: 5 000 001 to 7 500 000 296 54 1 092 40 366 1 099 276 2 045 214 4 5 486
K: 7 500 001 to 10 000 000 265 37 916 35 226 876 249 1 620 228 – 4 451
L: 10 000 001 to 25 000 000 747 251 3 382 82 930 2 840 846 5 393 699 – 15 170
COMPANY INCOME TAX
M: 25 000 001 to 50 000 000 607 353 3 080 80 541 2 104 850 4 657 488 – 12 759
N: 50 000 001 to 75 000 000 211 235 1 833 100 361 1 297 485 2 614 413 – 7 550
O: 75 000 001 to 100 000 000 286 121 1 395 94 235 1 073 425 1 958 416 – 6 002
P: 100 000 001 to 200 000 000 339 508 2 118 197 423 2 434 796 5 142 626 – 12 582
Q: 200 000 001 + 821 18 201 16 862 1 512 1 088 13 945 10 612 49 298 2 669 – 115 010
Total 4 571 19 916 34 001 2 283 5 647 29 953 15 427 84 441 7 195 22 203 456
42

Tax year
of provisional tax]

accom m o- business
2019 Tax Statistics

dation services
C: 1 to 100 000 2.4% 0.4% 7.9% 0.4% 6.2% 14.7% 2.8% 57.3% 7.8% 0.0% 100.0%
D: 100 001 to 250 000 2.6% 0.5% 9.2% 0.5% 6.4% 17.2% 3.1% 53.1% 7.2% 0.1% 100.0%
E: 250 001 to 500 000 3.2% 0.6% 11.5% 0.6% 6.5% 18.1% 3.2% 49.5% 6.8% 0.1% 100.0%
F: 500 001 to 750 000 3.8% 0.5% 12.6% 0.5% 6.9% 18.9% 3.7% 46.2% 6.7% 0.1% 100.0%
G: 750 001 to 1 000 000 4.6% 0.5% 13.9% 0.6% 7.0% 19.2% 3.3% 43.8% 7.1% 0.1% 100.0%
H: 1 000 001 to 2 500 000 4.6% 0.8% 15.8% 0.7% 6.8% 19.7% 4.1% 40.6% 6.9% 0.1% 100.0%
I: 2 500 001 to 5 000 000 5.3% 0.8% 17.4% 0.7% 6.7% 20.6% 4.6% 37.9% 6.0% 0.1% 100.0%
J: 5 000 001 to 7 500 000 5.4% 1.0% 19.9% 0.7% 6.7% 20.0% 5.0% 37.3% 3.9% 0.1% 100.0%
K: 7 500 001 to 10 000 000 6.0% 0.8% 20.6% 0.8% 5.1% 19.7% 5.6% 36.4% 5.1% – 100.0%
L: 10 000 001 to 25 000 000 4.9% 1.7% 22.3% 0.5% 6.1% 18.7% 5.6% 35.5% 4.6% – 100.0%
M: 25 000 001 to 50 000 000 4.8% 2.8% 24.1% 0.6% 4.2% 16.5% 6.7% 36.5% 3.8% – 100.0%
N: 50 000 001 to 75 000 000 2.8% 3.1% 24.3% 1.3% 4.8% 17.2% 6.4% 34.6% 5.5% – 100.0%
COMPANY INCOME TAX
O: 75 000 001 to 100 000 000 4.8% 2.0% 23.2% 1.6% 3.9% 17.9% 7.1% 32.6% 6.9% – 100.0%
P: 100 000 001 to 200 000 000 2.7% 4.0% 16.8% 1.6% 3.4% 19.3% 6.3% 40.9% 5.0% – 100.0%
Q: 200 000 001 + 0.7% 15.8% 14.7% 1.3% 0.9% 12.1% 9.2% 42.9% 2.3% – 100.0%
Total 2.2% 9.8% 16.7% 1.1% 2.8% 14.7% 7.6% 41.5% 3.5% 0.0% 100.0%
C: 1 to 100 000 0.2% 0.0% 0.1% 0.1% 0.4% 0.2% 0.1% 0.3% 0.4% 0.9% 0.2%
D: 100 001 to 250 000 0.5% 0.0% 0.3% 0.2% 1.1% 0.5% 0.2% 0.6% 0.9% 3.9% 0.5%
E: 250 001 to 500 000 1.2% 0.1% 0.6% 0.4% 2.0% 1.1% 0.4% 1.0% 1.7% 5.8% 0.9%
F: 500 001 to 750 000 1.5% 0.0% 0.6% 0.4% 2.1% 1.1% 0.4% 1.0% 1.6% 5.8% 0.9%
G: 750 001 to 1 000 000 1.8% 0.0% 0.7% 0.4% 2.1% 1.1% 0.4% 0.9% 1.7% 5.4% 0.9%
H: 1 000 001 to 2 500 000 7.4% 0.3% 3.4% 2.2% 8.8% 4.8% 1.9% 3.5% 7.0% 22.7% 3.6%
I: 2 500 001 to 5 000 000 9.2% 0.3% 4.1% 2.5% 9.5% 5.5% 2.4% 3.6% 6.7% 18.9% 3.9%
J: 5 000 001 to 7 500 000 6.5% 0.3% 3.2% 1.7% 6.5% 3.7% 1.8% 2.4% 3.0% 16.3% 2.7%
K: 7 500 001 to 10 000 000 5.8% 0.2% 2.7% 1.5% 4.0% 2.9% 1.6% 1.9% 3.2% – 2.2%
L: 10 000 001 to 25 000 000 16.3% 1.3% 9.9% 3.6% 16.5% 9.5% 5.5% 6.4% 9.7% – 7.5%
M: 25 000 001 to 50 000 000 13.3% 1.8% 9.1% 3.5% 9.6% 7.0% 5.5% 5.5% 6.8% – 6.3%
N: 50 000 001 to 75 000 000 4.6% 1.2% 5.4% 4.4% 6.4% 4.3% 3.1% 3.1% 5.7% – 3.7%
O: 75 000 001 to 100 000 000 6.3% 0.6% 4.1% 4.1% 4.2% 3.6% 2.8% 2.3% 5.8% – 2.9%
P: 100 000 001 to 200 000 000 7.4% 2.5% 6.2% 8.6% 7.5% 8.1% 5.2% 6.1% 8.7% – 6.2%
43
Q: 200 000 001 + 18.0% 91.4% 49.6% 66.2% 19.3% 46.6% 68.8% 58.4% 37.1% – 56.5%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
187
188
Tax year 2018 [52.9% assessed tax as % of provisional tax]
accom m o- business
dation services
2019 Tax Statistics

A: < 0 9 778 812 19 791 1 248 16 139 30 381 6 614 65 774 13 133 566 164 236
B: = 0 2 187 325 5 597 440 16 971 6 893 1 570 22 756 14 630 179 982 251 351
C: 1 to 100 000 1 487 160 6 456 419 7 633 13 154 2 355 26 550 5 669 26 63 909
D: 100 001 to 250 000 736 84 2 923 171 2 420 5 403 1 018 11 332 2 148 6 26 241
E: 250 001 to 500 000 762 106 2 625 131 1 806 4 272 786 8 734 1 633 22 20 877
F: 500 001 to 750 000 500 50 1 422 74 756 2 119 407 4 437 781 6 10 552
G: 750 001 to 1 000 000 291 30 940 41 504 1 298 250 2 780 490 3 6 627
H: 1 000 001 to 2 500 000 684 88 2 112 77 867 2 857 535 5 726 959 11 13 916
I: 2 500 001 to 5 000 000 329 63 1 155 39 432 1 365 299 2 466 376 2 6 526
J: 5 000 001 to 7 500 000 143 31 475 21 163 510 101 936 128 – 2 508
K: 7 500 001 to 10 000 000 67 6 273 8 77 288 71 490 50 1 1 331
L: 10 000 001 to 25 000 000 132 29 550 16 163 529 148 919 103 – 2 589
M: 25 000 001 to 50 000 000 49 19 196 3 42 156 54 316 48 – 883
N: 50 000 001 to 75 000 000 10 8 65 2 15 40 18 90 11 – 259
COMPANY INCOME TAX
O: 75 000 001 to 100 000 000 3 4 27 1 8 24 8 60 7 – 142

P: 100 000 001 to 200 000 000 7 3 38 3 10 29 18 91 5 – 204
Q: 200 000 001 + 8 8 32 3 4 29 13 76 10 1 184
Total 17 173 1 826 44 677 2 697 48 010 69 347 14 265 153 533 40 181 180 626 572 335
Total < 0 taxable income 9 778 812 19 791 1 248 16 139 30 381 6 614 65 774 13 133 566 164 236
Total 17 173 1 826 44 677 2 697 48 010 69 347 14 265 153 533 40 181 180 626 572 335
Percentage
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
44
accom m o- business
dation services
A: < 0 6.0% 0.5% 12.1% 0.8% 9.8% 18.5% 4.0% 40.0% 8.0% 0.3% 100.0%
2019 Tax Statistics

B: = 0 0.9% 0.1% 2.2% 0.2% 6.8% 2.7% 0.6% 9.1% 5.8% 71.6% 100.0%
C: 1 to 100 000 2.3% 0.3% 10.1% 0.7% 11.9% 20.6% 3.7% 41.5% 8.9% 0.0% 100.0%
D: 100 001 to 250 000 2.8% 0.3% 11.1% 0.7% 9.2% 20.6% 3.9% 43.2% 8.2% 0.0% 100.0%
E: 250 001 to 500 000 3.6% 0.5% 12.6% 0.6% 8.7% 20.5% 3.8% 41.8% 7.8% 0.1% 100.0%
F: 500 001 to 750 000 4.7% 0.5% 13.5% 0.7% 7.2% 20.1% 3.9% 42.0% 7.4% 0.1% 100.0%
G: 750 001 to 1 000 000 4.4% 0.5% 14.2% 0.6% 7.6% 19.6% 3.8% 41.9% 7.4% 0.0% 100.0%
H: 1 000 001 to 2 500 000 4.9% 0.6% 15.2% 0.6% 6.2% 20.5% 3.8% 41.1% 6.9% 0.1% 100.0%
I: 2 500 001 to 5 000 000 5.0% 1.0% 17.7% 0.6% 6.6% 20.9% 4.6% 37.8% 5.8% 0.0% 100.0%
J: 5 000 001 to 7 500 000 5.7% 1.2% 18.9% 0.8% 6.5% 20.3% 4.0% 37.3% 5.1% – 100.0%
K: 7 500 001 to 10 000 000 5.0% 0.5% 20.5% 0.6% 5.8% 21.6% 5.3% 36.8% 3.8% 0.1% 100.0%
L: 10 000 001 to 25 000 000 5.1% 1.1% 21.2% 0.6% 6.3% 20.4% 5.7% 35.5% 4.0% – 100.0%
M: 25 000 001 to 50 000 000 5.5% 2.2% 22.2% 0.3% 4.8% 17.7% 6.1% 35.8% 5.4% – 100.0%
N: 50 000 001 to 75 000 000 3.9% 3.1% 25.1% 0.8% 5.8% 15.4% 6.9% 34.7% 4.2% – 100.0%
O: 75 000 001 to 100 000 000 2.1% 2.8% 19.0% 0.7% 5.6% 16.9% 5.6% 42.3% 4.9% – 100.0%
P: 100 000 001 to 200 000 000 3.4% 1.5% 18.6% 1.5% 4.9% 14.2% 8.8% 44.6% 2.5% – 100.0%
COMPANY INCOME TAX
Q: 200 000 001 + 4.3% 4.3% 17.4% 1.6% 2.2% 15.8% 7.1% 41.3% 5.4% 0.5% 100.0%
Total 3.0% 0.3% 7.8% 0.5% 8.4% 12.1% 2.5% 26.8% 7.0% 31.6% 100.0%
A: < 0 56.9% 44.5% 44.3% 46.3% 33.6% 43.8% 46.4% 42.8% 32.7% 0.3% 28.7%
B: = 0 12.7% 17.8% 12.5% 16.3% 35.3% 9.9% 11.0% 14.8% 36.4% 99.6% 43.9%
C: 1 to 100 000 8.7% 8.8% 14.5% 15.5% 15.9% 19.0% 16.5% 17.3% 14.1% 0.0% 11.2%
D: 100 001 to 250 000 4.3% 4.6% 6.5% 6.3% 5.0% 7.8% 7.1% 7.4% 5.3% 0.0% 4.6%
E: 250 001 to 500 000 4.4% 5.8% 5.9% 4.9% 3.8% 6.2% 5.5% 5.7% 4.1% 0.0% 3.6%
F: 500 001 to 750 000 2.9% 2.7% 3.2% 2.7% 1.6% 3.1% 2.9% 2.9% 1.9% 0.0% 1.8%
G: 750 001 to 1 000 000 1.7% 1.6% 2.1% 1.5% 1.0% 1.9% 1.8% 1.8% 1.2% 0.0% 1.2%
H: 1 000 001 to 2 500 000 4.0% 4.8% 4.7% 2.9% 1.8% 4.1% 3.8% 3.7% 2.4% 0.0% 2.4%
I: 2 500 001 to 5 000 000 1.9% 3.5% 2.6% 1.4% 0.9% 2.0% 2.1% 1.6% 0.9% 0.0% 1.1%
J: 5 000 001 to 7 500 000 0.8% 1.7% 1.1% 0.8% 0.3% 0.7% 0.7% 0.6% 0.3% – 0.4%
K: 7 500 001 to 10 000 000 0.4% 0.3% 0.6% 0.3% 0.2% 0.4% 0.5% 0.3% 0.1% 0.0% 0.2%
L: 10 000 001 to 25 000 000 0.8% 1.6% 1.2% 0.6% 0.3% 0.8% 1.0% 0.6% 0.3% – 0.5%
M: 25 000 001 to 50 000 000 0.3% 1.0% 0.4% 0.1% 0.1% 0.2% 0.4% 0.2% 0.1% – 0.2%
N: 50 000 001 to 75 000 000 0.1% 0.4% 0.1% 0.1% 0.0% 0.1% 0.1% 0.1% 0.0% – 0.0%
O: 75 000 001 to 100 000 000 0.0% 0.2% 0.1% 0.0% 0.0% 0.0% 0.1% 0.0% 0.0% – 0.0%
P: 100 000 001 to 200 000 000 0.0% 0.2% 0.1% 0.1% 0.0% 0.0% 0.1% 0.1% 0.0% – 0.0%
Q: 200 000 001 + 0.0% 0.4% 0.1% 0.1% 0.0% 0.0% 0.1% 0.0% 0.0% 0.0% 0.0%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
189
190
accom m o- business
dation services
2019 Tax Statistics

A: < 0 – – 0 – 0 0 0 41 0 0 41
B: = 0 0 – 0 – 91 0 0 2 0 1 95
C: 1 to 100 000 8 1 25 2 21 47 8 190 24 0 326
D: 100 001 to 250 000 20 3 70 4 50 132 23 419 53 0 774
E: 250 001 to 500 000 42 8 157 8 95 258 44 714 88 2 1 416
F: 500 001 to 750 000 58 7 182 10 93 280 51 666 93 1 1 441
G: 750 001 to 1 000 000 62 6 198 8 107 284 55 626 100 1 1 447
H: 1 000 001 to 2 500 000 303 36 915 32 375 1 247 232 2 477 399 5 6 023
I: 2 500 001 to 5 000 000 329 61 1 161 38 427 1 343 303 2 419 360 2 6 443
J: 5 000 001 to 7 500 000 248 49 816 34 290 875 177 1 595 217 – 4 302
K: 7 500 001 to 10 000 000 161 14 662 20 184 697 176 1 188 122 2 3 227
L: 10 000 001 to 25 000 000 577 138 2 358 66 678 2 210 631 3 969 448 – 11 074
M: 25 000 001 to 50 000 000 482 187 1 848 32 384 1 481 565 3 066 454 – 8 498
N: 50 000 001 to 75 000 000 169 134 1 091 35 254 664 306 1 474 198 – 4 325
COMPANY INCOME TAX
O: 75 000 001 to 100 000 000 73 83 662 28 187 578 189 1 455 173 – 3 428
P: 100 000 001 to 200 000 000 263 111 1 476 100 389 1 062 708 3 494 194 – 7 796
Q: 200 000 001 + 767 2 674 7 934 1 403 463 8 354 8 541 22 353 1 146 87 53 723
Total 3 563 3 513 19 553 1 820 4 090 19 513 12 010 46 148 4 069 100 114 379
46
accom m o- business
dation services
C: 1 to 100 000 2.4% 0.3% 7.6% 0.5% 6.4% 14.4% 2.6% 58.3% 7.4% 0.1% 100.0%
2019 Tax Statistics

D: 100 001 to 250 000 2.5% 0.4% 9.0% 0.5% 6.5% 17.1% 3.0% 54.1% 6.9% 0.0% 100.0%
E: 250 001 to 500 000 3.0% 0.6% 11.1% 0.5% 6.7% 18.2% 3.1% 50.4% 6.2% 0.1% 100.0%
F: 500 001 to 750 000 4.0% 0.5% 12.6% 0.7% 6.5% 19.4% 3.5% 46.2% 6.5% 0.1% 100.0%
G: 750 001 to 1 000 000 4.3% 0.4% 13.7% 0.6% 7.4% 19.6% 3.8% 43.3% 6.9% 0.1% 100.0%
H: 1 000 001 to 2 500 000 5.0% 0.6% 15.2% 0.5% 6.2% 20.7% 3.8% 41.1% 6.6% 0.1% 100.0%
I: 2 500 001 to 5 000 000 5.1% 0.9% 18.0% 0.6% 6.6% 20.8% 4.7% 37.5% 5.6% 0.0% 100.0%
J: 5 000 001 to 7 500 000 5.8% 1.2% 19.0% 0.8% 6.7% 20.4% 4.1% 37.1% 5.0% – 100.0%
K: 7 500 001 to 10 000 000 5.0% 0.4% 20.5% 0.6% 5.7% 21.6% 5.5% 36.8% 3.8% 0.1% 100.0%
L: 10 000 001 to 25 000 000 5.2% 1.2% 21.3% 0.6% 6.1% 20.0% 5.7% 35.8% 4.0% – 100.0%
M: 25 000 001 to 50 000 000 5.7% 2.2% 21.7% 0.4% 4.5% 17.4% 6.6% 36.1% 5.3% – 100.0%
N: 50 000 001 to 75 000 000 3.9% 3.1% 25.2% 0.8% 5.9% 15.4% 7.1% 34.1% 4.6% – 100.0%
O: 75 000 001 to 100 000 000 2.1% 2.4% 19.3% 0.8% 5.5% 16.8% 5.5% 42.5% 5.1% – 100.0%
P: 100 000 001 to 200 000 000 3.4% 1.4% 18.9% 1.3% 5.0% 13.6% 9.1% 44.8% 2.5% – 100.0%
COMPANY INCOME TAX
Q: 200 000 001 + 1.4% 5.0% 14.8% 2.6% 0.9% 15.6% 15.9% 41.6% 2.1% 0.2% 100.0%
Total 3.1% 3.1% 17.1% 1.6% 3.6% 17.1% 10.5% 40.3% 3.6% 0.1% 100.0%
C: 1 to 100 000 0.2% 0.0% 0.1% 0.1% 0.5% 0.2% 0.1% 0.4% 0.6% 0.3% 0.3%
D: 100 001 to 250 000 0.6% 0.1% 0.4% 0.2% 1.2% 0.7% 0.2% 0.9% 1.3% 0.3% 0.7%
E: 250 001 to 500 000 1.2% 0.2% 0.8% 0.4% 2.3% 1.3% 0.4% 1.5% 2.2% 2.1% 1.2%
F: 500 001 to 750 000 1.6% 0.2% 0.9% 0.5% 2.3% 1.4% 0.4% 1.4% 2.3% 0.9% 1.3%
G: 750 001 to 1 000 000 1.7% 0.2% 1.0% 0.5% 2.6% 1.5% 0.5% 1.4% 2.4% 0.7% 1.3%
H: 1 000 001 to 2 500 000 8.5% 1.0% 4.7% 1.8% 9.2% 6.4% 1.9% 5.4% 9.8% 4.6% 5.3%
I: 2 500 001 to 5 000 000 9.2% 1.7% 5.9% 2.1% 10.4% 6.9% 2.5% 5.2% 8.8% 1.6% 5.6%
J: 5 000 001 to 7 500 000 7.0% 1.4% 4.2% 1.9% 7.1% 4.5% 1.5% 3.5% 5.3% – 3.8%
K: 7 500 001 to 10 000 000 4.5% 0.4% 3.4% 1.1% 4.5% 3.6% 1.5% 2.6% 3.0% 2.3% 2.8%
L: 10 000 001 to 25 000 000 16.2% 3.9% 12.1% 3.6% 16.6% 11.3% 5.3% 8.6% 11.0% – 9.7%
M: 25 000 001 to 50 000 000 13.5% 5.3% 9.4% 1.7% 9.4% 7.6% 4.7% 6.6% 11.2% – 7.4%
N: 50 000 001 to 75 000 000 4.8% 3.8% 5.6% 1.9% 6.2% 3.4% 2.5% 3.2% 4.9% – 3.8%
O: 75 000 001 to 100 000 000 2.0% 2.4% 3.4% 1.5% 4.6% 3.0% 1.6% 3.2% 4.3% – 3.0%
P: 100 000 001 to 200 000 000 7.4% 3.2% 7.5% 5.5% 9.5% 5.4% 5.9% 7.6% 4.8% – 6.8%
Q: 200 000 001 + 21.5% 76.1% 40.6% 77.1% 11.3% 42.8% 71.1% 48.4% 28.2% 86.4% 47.0%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
47
191
192
Table A3.6.1: Companies: Taxpayers with assessed losses and profits by sector, 2015 – 2018
2015 2016 2017 2018
Tax year [100.5% assessed tax as % [97.8% assessed tax as % [96.4% assessed tax as % [52.9% assessed tax as %
Sector Assessed Assessed Total Assessed Assessed Total Assessed Assessed Total Assessed Assessed Total
Num ber of taxpayers losses profits losses profits losses profits losses profits
Agriculture, forestry and fishing 17 376 6 250 23 626 17 284 6 476 23 760 15 997 6 489 22 486 11 965 5 208 17 173
Bricks, ceramic, glass, cement and similar products 2 101 1 011 3 112 2 094 1 016 3 110 1 790 944 2 734 1 207 703 1 910
Catering and accommodation 17 660 7 312 24 972 17 328 7 535 24 863 15 696 7 362 23 058 11 367 5 761 17 128
2019 Tax Statistics

Chemicals and chemical, rubber and plastic products 2 730 2 292 5 022 2 666 2 350 5 016 2 423 2 380 4 803 1 845 1 871 3 716
Clothing and footw ear 3 030 2 194 5 224 3 046 2 276 5 322 2 675 2 264 4 939 1 878 1 609 3 487
Coal and petroleum products 747 700 1 447 735 731 1 466 644 700 1 344 429 536 965
Construction 53 564 17 448 71 012 54 613 18 409 73 022 48 871 18 520 67 391 33 110 14 900 48 010
Educational services 5 126 2 742 7 868 5 339 2 820 8 159 4 981 2 855 7 836 3 563 2 138 5 701
Electricity, gas and w ater 2 608 1 265 3 873 2 730 1 316 4 046 2 469 1 307 3 776 1 688 1 009 2 697
Leather, leather goods and fur (excl. footw ear & clothing) 422 188 610 499 188 687 483 174 657 367 152 519
Long term insurance 40 35 75 36 36 72 32 38 70 8 10 18
Machinery and related items 4 495 4 078 8 573 4 496 4 034 8 530 4 186 3 881 8 067 3 145 3 046 6 191
Metal (including metal products) 4 129 3 131 7 260 4 087 3 077 7 164 3 783 3 090 6 873 2 710 2 453 5 163
Mining and quarrying 2 134 853 2 987 2 460 1 023 3 483 2 297 1 052 3 349 1 137 689 1 826
Other manufacturing industries 5 645 2 921 8 566 5 330 2 918 8 248 4 533 2 748 7 281 3 117 2 109 5 226
COMPANY INCOME TAX
Paper, printing and publishing 4 055 2 165 6 220 3 944 2 214 6 158 3 572 2 163 5 735 2 659 1 636 4 295
Personal and household services 8 465 3 519 11 984 8 415 3 665 12 080 7 500 3 616 11 116 5 407 2 804 8 211
Recreation and cultural services 5 285 2 188 7 473 5 268 2 428 7 696 4 809 2 374 7 183 3 474 1 719 5 193
Research and scientific institutes 813 491 1 304 854 508 1 362 800 506 1 306 600 362 962
Retail trade 19 932 18 906 38 838 18 983 19 150 38 133 17 163 18 314 35 477 12 863 14 482 27 345
Scientific, optical and similar equipment 906 637 1 543 863 702 1 565 793 694 1 487 587 529 1 116
Social and related community services 23 588 1 199 24 787 22 808 1 428 24 236 20 203 1 546 21 749 12 266 1 188 13 454
Specialised repair services 4 130 2 520 6 650 4 087 2 520 6 607 3 676 2 473 6 149 2 738 1 820 4 558
Textiles 1 358 812 2 170 1 336 829 2 165 1 176 826 2 002 887 607 1 494
Transport equipment 1 675 770 2 445 1 648 739 2 387 1 393 674 2 067 968 502 1 470
Transport, storage and communications 12 757 7 766 20 523 12 742 8 118 20 860 11 534 7 972 19 506 8 184 6 081 14 265
Wholesale trade 10 143 7 837 17 980 10 082 8 062 18 144 9 063 7 951 17 014 6 433 6 381 12 814
Wood, w ood products and furniture 2 539 1 365 3 904 2 524 1 413 3 937 2 146 1 434 3 580 1 571 1 105 2 676
Other 2 311 786 157 311 943 336 706 156 336 862 285 836 91 285 927 180 548 78 180 626
Total 679 966 195 400 875 366 701 547 201 307 902 854 616 444 197 707 814 151 415 587 156 748 572 335
Table A3.6.1: Companies: Taxpayers with assessed losses and profits by sector, 2015 – 2018 (continued)
2015 2016 2017 2018
Tax year [100.5% assessed tax as % [97.8% assessed tax as % [96.4% assessed tax as % [52.9% assessed tax as %
Sector Assessed Assessed Total Assessed Assessed Total Assessed Assessed Total Assessed Assessed Total
Percentage of total losses profits losses profits losses profits losses profits
Agencies and other services 6.1% 7.5% 13.5% 5.9% 7.6% 13.4% 5.9% 7.8% 13.7% 6.0% 7.7% 13.7%
Agriculture, forestry and fishing 2.6% 3.2% 5.8% 2.5% 3.2% 5.7% 2.6% 3.3% 5.9% 2.9% 3.3% 6.2%
2019 Tax Statistics

Clothing and footw ear 0.4% 1.1% 1.6% 0.4% 1.1% 1.6% 0.4% 1.1% 1.6% 0.5% 1.0% 1.5%
Construction 7.9% 8.9% 16.8% 7.8% 9.1% 16.9% 7.9% 9.4% 17.3% 8.0% 9.5% 17.5%
Electricity, gas and w ater 0.4% 0.6% 1.0% 0.4% 0.7% 1.0% 0.4% 0.7% 1.1% 0.4% 0.6% 1.0%
Leather, leather goods and fur (excl. footw ear & clothing) 0.1% 0.1% 0.2% 0.1% 0.1% 0.2% 0.1% 0.1% 0.2% 0.1% 0.1% 0.2%
Long term insurance 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
0.6% 1.6% 2.2% 0.6% 1.5% 2.1% 0.6% 1.6% 2.2% 0.7% 1.6% 2.2%
COMPANY INCOME TAX
Metal (including metal products)

Research and scientific institutes 0.1% 0.3% 0.4% 0.1% 0.3% 0.4% 0.1% 0.3% 0.4% 0.1% 0.2% 0.4%
Retail trade 2.9% 9.7% 12.6% 2.7% 9.5% 12.2% 2.8% 9.3% 12.0% 3.1% 9.2% 12.3%
Textiles 0.2% 0.4% 0.6% 0.2% 0.4% 0.6% 0.2% 0.4% 0.6% 0.2% 0.4% 0.6%
Wholesale trade 1.5% 4.0% 5.5% 1.4% 4.0% 5.4% 1.5% 4.0% 5.5% 1.5% 4.1% 5.6%
Wood, w ood products and furniture 0.4% 0.7% 1.1% 0.4% 0.7% 1.1% 0.3% 0.7% 1.1% 0.4% 0.7% 1.1%
Other 45.9% 0.1% 45.9% 48.0% 0.1% 48.1% 46.4% 0.0% 46.4% 43.4% 0.0% 43.5%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
49
193
194
Table A3.7.1: Small business corporations: Taxable income and tax assessed by taxable income group, 2015 – 2018
Tax year
2015 2016 2017 2018
Taxable income group Number of Taxable Tax Number of Taxable Tax Number of Taxable Tax Number of Taxable Tax
taxpayers income (R assessed (R taxpayers income (R assessed (R taxpayers income (R assessed (R taxpayers income (R assessed (R
million) million) million) million) million) million) million) million)
2019 Tax Statistics

A: < -25 000 000 7 -212 768 – 14 -572 – 12 -627 – 12 -2 136 –
B: -10 000 001 to -25 000 000 67 -961 – 67 -943 – 82 -1 177 – 69 -1 017 –
C: -5 000 001 to -10 000 000 226 -1 480 – 283 -1 898 – 303 -2 046 – 288 -1 959 –
D: -1 000 001 to -5 000 000 4 241 -7 817 0 4 700 -8 690 0 4 930 -9 117 – 4 408 -8 273 –
E: -100 001 to -1 000 000 24 376 -8 625 0 25 010 -8 944 0 24 792 -8 964 0 21 281 -7 713 0
F: -1 to -100 000 22 394 -791 – 22 992 -810 0 22 282 -774 0 18 784 -652 0
G: = 0 29 338 – 0 30 967 – 0 29 523 – 0 23 262 – 0
H: 1 to 100 000 40 002 1 619 6 42 141 1 739 5 42 384 1 765 5 36 844 1 535 4
I: 100 001 to 250 000 13 324 2 168 86 13 998 2 273 87 14 249 2 315 87 12 461 2 022 75
J: 250 001 to 500 000 10 195 3 646 240 10 840 3 878 254 10 870 3 878 252 9 720 3 476 226
K: 500 001 to 750 000 3 997 2 412 299 4 347 2 609 320 4 421 2 649 324 4 018 2 404 293
L: 750 001 to 1 000 000 1 930 1 679 287 2 034 1 770 302 2 032 1 764 300 1 815 1 578 269
COMPANY INCOME TAX
M: 1 000 001 to 2 500 000 2 564 3 866 838 2 750 4 139 897 2 838 4 259 921 2 460 3 699 800
N: 2 500 001 to 5 000 000 493 1 667 420 544 1 797 450 596 1 970 492 506 1 663 415
O: 5 000 001 + 84 587 156 119 828 219 119 860 230 84 587 156
Total 153 238 2 333 160 806 2 534 159 433 2 611 136 012 2 240
Total < 0 taxable income 51 311 -232 442 0 53 066 -21 857 0 52 401 -22 705 0 44 842 -21 750 0
Total = 0 taxable income 29 338 – 0 30 967 – 0 29 523 – 0 23 262 – 0
Total 153 238 2 333 160 806 2 534 159 433 2 611 136 012 2 240
Percentage
Total < 0 taxable income 33.5% 33.0% 32.9% 33.0%
Total = 0 taxable income 19.1% 19.3% 18.5% 17.1%
Total 100.0% 100.0% 100.0% 100.0%
Table A3.7.2: Small business corporations: Taxable income and tax assessed by sector, 2015 – 2018
Tax year 2015 2016 2017 2018
Agencies and other services 1 16 968 -362 148 18 041 -333 171 18 519 -507 179 16 391 -249 159
Agriculture, forestry and fishing 5 881 -1 315 164 6 115 -1 424 191 6 019 -1 312 207 5 287 -1 288 163
Bricks, ceramic, glass, cement and similar products 998 -29 15 1 065 -41 14 1 059 -49 12 844 -40 10
Catering and accommodation 8 074 -693 60 8 370 -700 64 8 235 -735 73 7 029 -692 64
Chemicals and chemical, rubber and plastic products 1 543 65 44 1 555 28 43 1 516 63 52 1 301 27 43
2019 Tax Statistics

Clothing and footwear 2 285 -76 23 2 474 -129 22 2 388 -100 19 1 962 -95 16
Coal and petroleum products 227 -19 3 231 5 5 238 -23 3 192 -13 4
Construction 26 368 -646 262 28 630 -923 260 28 933 -1 194 263 24 052 -1 233 212
Educational services 3 235 -210 922 42 3 520 -67 37 3 592 -104 35 3 028 -44 34
Electricity, gas and water 1 350 -27 20 1 417 -104 19 1 480 -81 19 1 259 -83 15
Financing, insurance, real estate and business services 18 246 1 061 437 19 007 1 229 485 18 799 1 414 517 16 243 1 006 446
Food, drink and tobacco 3 019 -1 869 26 3 227 -204 29 3 095 -195 32 2 629 -1 907 38
Leather, leather goods and fur (excl. footwear & clothing) 219 4 4 221 6 4 221 -6 4 191 12 6
Long term insurance 1 -0 – 1 -0 – – – – – – –

Machinery and related items 3 104 81 78 3 108 15 85 2 984 29 82 2 551 -61 64
Medical, dental and other health and veterinary services 3 172 1 139 238 3 516 1 292 278 3 788 1 405 306 3 469 1 270 273
Metal (including metal products) 2 660 -76 61 2 730 -134 67 2 626 -214 66 2 137 -133 56
Mining and quarrying 503 -52 10 664 -106 13 633 -113 13 534 5 14
Other manufacturing industries 2 663 -82 49 2 707 -92 62 2 471 -149 44 2 122 -109 36
2 545 -6 38 2 591 -61 35 2 523 -21 34 2 155 -43 29
COMPANY INCOME TAX
Paper, printing and publishing

Personal and household services 5 232 -144 29 5 561 -149 29 5 534 -149 29 4 889 -149 27
Recreation and cultural services 2 602 -97 27 2 787 -39 39 2 752 -91 35 2 373 -95 26
Research and scientific institutes 347 37 12 385 24 8 398 27 10 343 12 7
Retail trade 16 874 -14 197 16 869 -44 195 16 114 -73 198 13 544 -40 171
Social and related community services 93 -6 – 86 -3 0 74 -5 0 57 0 0
Specialised repair services 3 523 -100 32 3 537 -128 33 3 517 -169 34 2 927 -185 30
Textiles 829 -77 11 867 -47 13 845 -24 15 707 -6 12

Transport equipment 876 -45 13 887 -69 15 827 -67 8 707 -25 8
Transport, storage and communications 7 972 -327 106 8 317 -331 116 8 120 -503 115 6 678 -320 106
Vehicles, parts and accessories 4 018 -190 49 4 203 -215 52 4 081 -245 50 3 547 -255 44
Wholesale trade 5 751 103 96 5 951 64 104 5 899 44 109 5 029 63 91

Wood, wood products and furniture 1 540 -129 23 1 607 -175 27 1 596 -114 30 1 333 -143 24
Other2 38 1 0 29 4 1 21 -3 0 20 0 0
Total 153 238 2 333 160 806 2 534 159 433 2 611 136 012 2 240
51
195
196
Table A3.7.2: Small business corporations: Taxable income and tax assessed by sector, 2015 – 2018(continued)
Tax year 2015 2016 2017 2018
Sector Number of Tax Number of Tax Number of Tax Number of Tax
taxpayers assessed taxpayers assessed taxpayers assessed taxpayers assessed
Percentage of total (R million) (R million) (R million) (R million)
Agencies and other services 11.1% 6.4% 11.2% 6.7% 11.6% 6.8% 12.1% 7.1%
Bricks, ceramic, glass, cement and similar products 0.7% 0.6% 0.7% 0.6% 0.7% 0.5% 0.6% 0.4%
Catering and accommodation 5.3% 2.6% 5.2% 2.5% 5.2% 2.8% 5.2% 2.9%
Chemicals and chemical, rubber and plastic products 1.0% 1.9% 1.0% 1.7% 1.0% 2.0% 1.0% 1.9%
2019 Tax Statistics

Clothing and footwear 1.5% 1.0% 1.5% 0.9% 1.5% 0.7% 1.4% 0.7%
Coal and petroleum products 0.1% 0.1% 0.1% 0.2% 0.1% 0.1% 0.1% 0.2%
Construction 17.2% 11.2% 17.8% 10.3% 18.1% 10.1% 17.7% 9.5%
Educational services 2.1% 1.8% 2.2% 1.5% 2.3% 1.3% 2.2% 1.5%
Electricity, gas and water 0.9% 0.9% 0.9% 0.8% 0.9% 0.7% 0.9% 0.7%
Financing, insurance, real estate and business services 11.9% 18.7% 11.8% 19.2% 11.8% 19.8% 11.9% 19.9%
Food, drink and tobacco 2.0% 1.1% 2.0% 1.2% 1.9% 1.2% 1.9% 1.7%
Leather, leather goods and fur (excl. footwear & clothing) 0.1% 0.2% 0.1% 0.2% 0.1% 0.1% 0.1% 0.3%
Long term insurance 0.0% – 0.0% – – – – –
Machinery and related items 2.0% 3.4% 1.9% 3.3% 1.9% 3.1% 1.9% 2.9%
Medical, dental and other health and veterinary services 2.1% 10.2% 2.2% 11.0% 2.4% 11.7% 2.6% 12.2%
Metal (including metal products) 1.7% 2.6% 1.7% 2.7% 1.6% 2.5% 1.6% 2.5%
Other manufacturing industries 1.7% 2.1% 1.7% 2.4% 1.5% 1.7% 1.6% 1.6%
COMPANY INCOME TAX
Paper, printing and publishing 1.7% 1.6% 1.6% 1.4% 1.6% 1.3% 1.6% 1.3%
Personal and household services 3.4% 1.2% 3.5% 1.1% 3.5% 1.1% 3.6% 1.2%
Recreation and cultural services 1.7% 1.2% 1.7% 1.5% 1.7% 1.3% 1.7% 1.2%
Research and scientific institutes 0.2% 0.5% 0.2% 0.3% 0.2% 0.4% 0.3% 0.3%
Retail trade 11.0% 8.5% 10.5% 7.7% 10.1% 7.6% 10.0% 7.6%
Scientific, optical and similar equipment 0.3% 0.6% 0.3% 0.6% 0.3% 0.6% 0.4% 0.6%
Social and related community services 0.1% – 0.1% 0.0% 0.0% 0.0% 0.0% 0.0%
Specialised repair services 2.3% 1.4% 2.2% 1.3% 2.2% 1.3% 2.2% 1.3%
Textiles 0.5% 0.5% 0.5% 0.5% 0.5% 0.6% 0.5% 0.5%
Transport equipment 0.6% 0.6% 0.6% 0.6% 0.5% 0.3% 0.5% 0.3%
Transport, storage and communications 5.2% 4.5% 5.2% 4.6% 5.1% 4.4% 4.9% 4.7%
Vehicles, parts and accessories 2.6% 2.1% 2.6% 2.1% 2.6% 1.9% 2.6% 1.9%
Wholesale trade 3.8% 4.1% 3.7% 4.1% 3.7% 4.2% 3.7% 4.1%
Wood, wood products and furniture 1.0% 1.0% 1.0% 1.1% 1.0% 1.1% 1.0% 1.1%
Other 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
52
Table A3.7.3: Small business corporations: Taxable income and tax assessed by economic activity, 2015 – 2018
Tax year 2015 2016 2017 2018
Economic activity1 Number of Taxable Tax Number of Taxable Tax Number of Taxable Tax Number of Taxable Tax
Primary sector 6 384 -1 367 174 6 779 -1 530 205 6 652 -1 425 220 5 821 -1 282 176
Agriculture, forestry and fishing 5 881 -1 315 164 6 115 -1 424 191 6 019 -1 312 207 5 287 -1 288 163
Mining and quarrying 503 -52 10 664 -106 13 633 -113 13 534 5 14
Secondary sector 50 708 -2 919 684 53 847 -1 899 716 53 338 -2 126 700 44 624 -3 828 586
Manufacturing2 22 990 -2 247 401 23 800 -872 437 22 925 -850 418 19 313 -2 511 358
2019 Tax Statistics

Electricity, gas and water 1 350 -27 20 1 417 -104 19 1 480 -81 19 1 259 -83 15
Construction 26 368 -646 262 28 630 -923 260 28 933 -1 194 263 24 052 -1 233 212
Tertiary sector 96 108 -210 514 1 474 100 151 600 1 613 99 422 309 1 690 85 547 323 1 477
Wholesale and retail trade, catering and accommodation3 38 240 -894 435 38 930 -1 023 449 37 846 -1 178 465 32 076 -1 110 399
Transport, storage and communication 7 972 -327 106 8 317 -331 116 8 120 -503 115 6 678 -320 106
Financial intermediation, insurance, real-estate and business 35 562 736 597 37 434 919 665 37 716 934 706 32 977 769 612
services 4
Community, social and personal services 5 14 334 -210 029 336 15 470 1 034 383 15 740 1 057 405 13 816 983 360
Other6 38 1 0 29 4 1 21 -3 0 20 0 0
Total 153 238 2 333 160 806 2 534 159 433 2 611 136 012 2 240
Percentage of total
Primary sector 4.2% 7.5% 4.2% 8.1% 4.2% 8.4% 4.3% 7.9%
COMPANY INCOME TAX
Secondary sector 33.1% 29.3% 33.5% 28.3% 33.5% 26.8% 32.8% 26.2%
Manufacturing 15.0% 17.2% 14.8% 17.2% 14.4% 16.0% 14.2% 16.0%
Electricity, gas and water 0.9% 0.9% 0.9% 0.8% 0.9% 0.7% 0.9% 0.7%
Construction 17.2% 11.2% 17.8% 10.3% 18.1% 10.1% 17.7% 9.5%

Tertiary sector 62.7% 63.2% 62.3% 63.6% 62.4% 64.7% 62.9% 66.0%
Wholesale and retail trade, catering and accommodation 25.0% 18.6% 24.2% 17.7% 23.7% 17.8% 23.6% 17.8%
Transport, storage and communication 5.2% 4.5% 5.2% 4.6% 5.1% 4.4% 4.9% 4.7%
Financial intermediation, insurance, real-estate and business 23.2% 25.6% 23.3% 26.2% 23.7% 27.0% 24.2% 27.3%
services
Community, social and personal services 9.4% 14.4% 9.6% 15.1% 9.9% 15.5% 10.2% 16.1%
Other 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2. Includes the following SARS sectors – Brick s, ceramic, glass, cement and similar products; Chemicals and chemical, rubber and plastic products; Clothing and footwear; Coal and petroleum products; Food, drink and tobacco; Leather, leather goods
and fur (excl. footwear & clothing); Machinery and related items; Metal (including metal products); Other manufacturing industries; Paper, printing and publishing; Scientific, optical and similar equipment; Textiles; Transport equipment; and Wood, wood
4. Includes the following SARS sectors – Agencies and other services; Financing, insurance, real estate and business services; Long term insurance; and Research and scientific institutes.
5. Includes the following SARS sectors – Educational services; Medical, dental and other health and veterinary services; Personal and household services; Recreation and cultural services; and Social and related community services.
6. Includes where the source of income was indicated as Other (as per SARS source code) or where the source of income was left blank on the return.
53
197
198
Table A3.7.4: Small business corporations: Taxable income and tax assessed by sector (SBCs reporting positive taxable income), 2015– 2018
Tax year 2015 2016 2017 2018
Agencies and other services 1 6 672 1 223 148 7 329 1 392 171 7 633 1 436 179 7 077 1 302 159
Agriculture, forestry and fishing 2 461 1 032 164 2 654 1 164 191 2 702 1 242 207 2 462 1 044 163
Bricks, ceramic, glass, cement and similar products 402 106 15 418 106 14 400 97 12 338 82 10
Catering and accommodation 3 495 559 60 3 674 604 64 3 682 650 73 3 225 570 64
Chemicals and chemical, rubber and plastic products 834 299 44 836 299 43 846 337 52 716 281 43
2019 Tax Statistics

Clothing and footwear 1 243 209 23 1 327 212 22 1 351 205 19 1 106 173 16
Coal and petroleum products 99 27 3 104 35 5 97 24 3 85 29 4
Construction 9 850 2 069 262 10 698 2 146 260 11 187 2 201 263 10 091 1 872 212
Educational services 1 613 328 42 1 676 314 37 1 774 313 35 1 537 289 34
Electricity, gas and water 626 158 20 644 153 19 673 156 19 584 130 15
Food, drink and tobacco 1 323 247 26 1 406 274 29 1 418 280 32 1 193 282 38
Leather, leather goods and fur (excl. footwear & clothing) 110 27 4 119 31 4 111 27 4 108 33 6
Long term insurance – – – – – – – – – –

Machinery and related items 1 717 570 78 1 678 595 85 1 627 579 82 1 394 473 64
Metal (including metal products) 1 357 438 61 1 344 458 67 1 318 446 66 1 102 377 56
Mining and quarrying 198 73 10 270 89 13 251 93 13 184 83 14
Other manufacturing industries 1 176 352 49 1 185 406 62 1 106 333 44 928 278 36
COMPANY INCOME TAX
Paper, printing and publishing 1 181 290 38 1 180 280 35 1 194 279 34 1 000 240 29
Personal and household services 2 404 309 29 2 556 324 29 2 610 337 29 2 347 309 27
Recreation and cultural services 1 175 235 27 1 315 302 39 1 325 281 35 1 128 227 26
Research and scientific institutes 163 70 12 188 60 8 193 67 10 181 56 7

Retail trade 9 993 1 835 197 10 132 1 859 195 9 773 1 851 198 8 207 1 606 171
Social and related community services 3 0 – 18 2 0 11 1 0 9 1 0
Specialised repair services 1 717 310 32 1 714 322 33 1 740 329 34 1 468 286 30
Textiles 414 91 11 432 102 13 436 112 15 374 93 12
Transport equipment 376 89 13 379 103 15 341 71 8 277 68 8
Transport, storage and communications 3 751 860 106 4 045 935 116 4 008 929 115 3 412 830 106
Vehicles, parts and accessories 2 077 438 49 2 189 471 52 2 160 467 50 1 919 423 44
Wholesale trade 2 923 747 96 3 078 805 104 3 066 825 109 2 706 704 91
Wood, wood products and furniture 731 181 23 749 202 27 805 215 30 650 178 24
Other2 17 3 0 16 4 1 4 1 0 4 0 0
Total 72 589 2 333 76 773 2 533 77 509 2 611 67 908 2 239

54
Table A3.7.5: Small business corporations: Taxable income and tax assessed by sector (SBCs with assessed losses), 2015 – 2018
Tax year 2015 2016 2017 2018
taxpayers income (R assessed (R taxpayers income assessed taxpayers income assessed taxpayers income assessed
million) million) (R million) (R million) (R million) (R million) (R million) (R million)
Agencies and other services 1 4 749 -1 585 0 4 892 -1 726 – 5 073 -1 944 0 4 396 -1 551 0
Agriculture, forestry and fishing 2 470 -2 347 – 2 496 -2 587 – 2 470 -2 554 – 2 210 -2 331 –
Bricks, ceramic, glass, cement and similar products 340 -135 – 353 -147 – 348 -146 – 285 -123 –
Catering and accommodation 2 881 -1 252 – 3 061 -1 304 – 3 050 -1 385 0 2 545 -1 262 0
Chemicals and chemical, rubber and plastic products 556 -234 – 566 -272 – 545 -274 – 473 -254 –
Clothing and footwear 723 -285 – 789 -341 – 732 -305 – 643 -268 –
2019 Tax Statistics

Coal and petroleum products 82 -46 - 65 -30 - 82 -47 - 67 -42 -
Construction 7 145 -2 714 - 7 608 -3 069 0 7 719 -3 395 - 6 581 -3 106 0
Educational services 1 118 -211 250 – 1 291 -381 0 1 296 -416 0 1 084 -332 –
Electricity, gas and water 464 -184 – 507 -257 – 525 -237 – 452 -213 –
Financing, insurance, real estate and business services 6 416 -1 996 0 6 524 -2 131 – 6 471 -2 090 – 5 575 -2 041 –
Food, drink and tobacco 1 104 -2 115 – 1 169 -478 – 1 124 -476 – 984 -2 190 –
Leather, leather goods and fur (excl. footwear & clothing) 83 -23 – 79 -25 – 83 -33 – 62 -21 –
Long term insurance 1 -0 – 1 -0 – – – – – – –
Machinery and related items 1 202 -489 – 1 226 -580 – 1 189 -550 – 1 025 -534 –
Medical, dental and other health and veterinary services 721 -184 – 780 -229 – 848 -256 – 792 -233 –
Metal (including metal products) 1 127 -513 – 1 231 -592 – 1 147 -661 – 917 -510 –
Mining and quarrying 161 -124 – 218 -196 0 201 -206 – 130 -78 –
Other manufacturing industries 983 -433 – 955 -499 – 874 -481 – 763 -387 –
Paper, printing and publishing 982 -296 – 1 005 -341 – 932 -299 – 804 -284 –
1 980 -453 – 2 128 -473 0 2 061 -486 – 1 819 -458 –
COMPANY INCOME TAX
Personal and household services

Recreation and cultural services 1 064 -331 – 1 078 -341 – 1 090 -372 0 951 -322 –
Research and scientific institutes 116 -33 – 129 -36 – 142 -40 – 120 -44 –
Retail trade 5 414 -1 849 0 5 308 -1 903 0 5 035 -1 924 – 4 301 -1 646 –
Scientific, optical and similar equipment 174 -79 – 163 -74 – 177 -91 – 149 -66 –
Social and related community services 24 -6 – 24 -4 – 16 -5 – 14 -1 –
Specialised repair services 1 408 -410 – 1 430 -450 – 1 433 -498 0 1 195 -472 –
Textiles 327 -168 – 334 -149 – 315 -136 – 264 -99 –

Transport equipment 290 -134 – 289 -172 – 272 -139 – 219 -93 –
Transport, storage and communications 2 952 -1 187 – 3 007 -1 266 – 2 959 -1 432 – 2 444 -1 150 –
Vehicles, parts and accessories 1 652 -628 – 1 718 -686 – 1 661 -712 – 1 427 -678 –
Wholesale trade 1 917 -644 – 1 910 -741 – 1 864 -781 – 1 562 -642 –
Wood, wood products and furniture 678 -310 – 731 -377 – 664 -329 – 589 -321 –
Other2 7 -2 – 1 -0 – 3 -4 – – – –
Total 51 311 0 53 066 0 52 401 0 44 842 0
55
199
200
Table A3.7.6: Small business corporations: Taxable income and tax assessed by sector (SBCs reporting zero taxable income), 2015 – 2018
Tax year 2015 2016 2017 2018
taxpayers income (R assessed (R taxpayers income assessed taxpayers income assessed taxpayers income assessed
million) million) (R million) (R million) (R million) (R million) (R million) (R million)
Agencies and other services 1 5 547 – – 5 820 – 0 5 813 – – 4 918 – 0

Agriculture, forestry and fishing 950 – – 965 – – 847 – – 615 – –
Bricks, ceramic, glass, cement and similar products 256 – – 294 – – 311 – – 221 – –
Catering and accommodation 1 698 – – 1 635 – – 1 503 – – 1 259 – –
2019 Tax Statistics

Chemicals and chemical, rubber and plastic products 153 – – 153 – – 125 – – 112 – –
Clothing and footwear 319 – – 358 – – 305 – – 213 – –
Coal and petroleum products 46 – – 62 – – 59 – – 40 – –
Construction 9 373 – – 10 324 – – 10 027 – – 7 380 – –
Educational services 504 – – 553 – – 522 – – 407 – –
Electricity, gas and water 260 – – 266 – – 282 – – 223 – –
Financing, insurance, real estate and business services 1 777 – – 1 835 – – 1 665 – – 1 326 – –
Food, drink and tobacco 592 – – 652 – – 553 – – 452 – –
Leather, leather goods and fur (excl. footwear & clothing) 26 – – 23 – – 27 – – 21 – –

Long term insurance – – – – – – – – – – – –
Machinery and related items 185 – – 204 – – 168 – – 132 – –
Medical, dental and other health and veterinary services 254 – – 265 – – 244 – – 189 – –
Metal (including metal products) 176 – – 155 – – 161 – – 118 – –
Mining and quarrying 144 – 0 176 – – 181 – – 220 – 0
COMPANY INCOME TAX
Other manufacturing industries 504 – – 567 – – 491 – – 431 – –

Paper, printing and publishing 382 – – 406 – – 397 – – 351 – –
Personal and household services 848 – – 877 – – 863 – – 723 – –
Recreation and cultural services 363 – – 394 – – 337 – – 294 – –
Research and scientific institutes 68 – – 68 – – 63 – – 42 – –
Retail trade 1 467 – – 1 429 – – 1 306 – – 1 036 – 0
Scientific, optical and similar equipment 70 – – 66 – – 51 – – 67 – –
Social and related community services 66 – – 44 – – 47 – – 34 – –
Specialised repair services 398 – 0 393 – – 344 – – 264 – –
Textiles 88 – – 101 – – 94 – – 69 – –
Transport equipment 210 – – 219 – – 214 – – 211 – –
Transport, storage and communications 1 269 – – 1 265 – – 1 153 – 0 822 – –
Vehicles, parts and accessories 289 – – 296 – – 260 – – 201 – 0
Wholesale trade 911 – – 963 – – 969 – – 761 – –
Wood, wood products and furniture 131 – – 127 – – 127 – – 94 – –
Other2 14 – – 12 – – 14 – – 16 – –
Total 29 338 0 30 967 0 29 523 0 23 262 0
Table A3.7.7: Small business corporations: Tax assessed by turnover group, 2015 – 2018
Tax year 2015 2016 2017 2018
Turnover group Number of Tax Number of Tax Number of Tax Number of Tax
taxpayers assessed taxpayers assessed taxpayers assessed taxpayers assessed
A: 1 to 100 000 43 048 98 45 818 79 43 879 64 35 302 49

B: 100 001 to 250 000 10 101 4 10 360 4 10 281 2 8 934 4
C: 250 001 to 500 000 13 985 11 14 142 11 14 147 11 12 091 9
2019 Tax Statistics

D: 500 001 to 750 000 11 405 22 12 113 20 11 793 22 10 226 19
E: 750 001 to 1 000 000 11 944 32 12 722 34 12 751 35 11 174 30
F: 1 000 001 to 2 500 000 26 656 203 27 394 218 27 294 214 23 239 168
G: 2 500 001 to 5 000 000 17 655 418 18 325 424 18 383 423 16 135 374
H: 5 000 001 to 7 500 000 7 797 401 8 320 450 8 585 451 7 727 393
I: 7 500 001 to 10 000 000 4 295 318 4 747 383 4 999 394 4 439 344
J: 10 000 001 to 14 000 000 3 808 416 3 962 426 4 078 440 3 803 389
K: 14 000 000 to 20 000 000 2 541 409 2 902 484 3 242 555 2 942 459
L: 20 000 000 to + 3 0 1 - 1 - – -
Total 153 238 2 333 160 806 2 534 159 433 2 611 136 012 2 240
COMPANY INCOME TAX
57
201
202
Table A3.8.1: Assessed companies: number of taxpayers by taxable income group, 2008 to 2017
Taxable Income Group Number of taxpayers - per Tax Year
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
A: < -10 000 000 1 959 2 536 2 990 3 297 3 568 3 925 4 220 4 536 4 891 5 140
B: -5 000 001 to -10 000 000 1 545 1 992 2 306 2 573 2 838 3 068 3 309 3 557 3 832 4 057
C: -1 000 001 to -5 000 000 9 433 12 120 14 151 15 890 17 241 18 673 19 712 20 655 21 811 22 843
D: -500 001 to -1 000 000 8 923 11 266 12 889 14 072 14 927 15 591 15 913 16 210 16 690 17 089
E: -250 001 to -500 000 12 711 15 069 16 621 17 307 17 471 17 806 17 883 18 276 18 129 17 991
F: -100 001 to -250 000 19 508 21 829 23 139 22 740 22 349 22 246 22 312 21 893 21 529 21 064
2019 Tax Statistics

G: -1 to -100 000 56 027 56 687 55 340 52 796 51 133 50 204 49 167 48 038 46 725 44 417
H: =0 107 172 98 602 93 789 91 172 88 521 86 048 84 390 83 592 83 319 86 050
I: 1 to 100 000 55 802 49 919 48 292 46 404 45 374 43 603 42 307 41 060 39 834 38 640
J: 100 001 to 250 000 19 473 19 997 20 224 20 747 20 830 20 816 20 370 20 295 19 862 19 510
K: 250 001 to 500 000 14 298 15 161 15 298 16 017 16 602 17 049 17 277 17 182 17 228 17 119
L: 500 001 to 750 000 6 390 6 888 7 002 7 529 7 835 8 138 8 643 8 961 9 069 8 899
M: 750 001 to 1 000 000 3 968 4 280 4 705 5 005 5 147 5 416 5 819 5 816 5 905 5 751
N: 1 000 001 to 2 500 000 9 508 9 970 9 674 10 270 10 942 11 484 12 081 12 505 13 043 12 929
O: 2 500 001 to 5 000 000 4 374 4 549 4 614 4 815 5 276 5 570 5 745 6 076 6 257 6 414
P: 5 000 001 to 7 500 000 1 777 1 871 1 862 1 906 2 049 2 095 2 265 2 423 2 530 2 601
Q: 7 500 001 to 10 000 000 953 1 006 964 1 063 1 139 1 207 1 315 1 318 1 441 1 475
R: 10 000 001 to 25 000 000 1 878 2 005 1 917 2 092 2 246 2 410 2 493 2 728 2 894 2 939
COMPANY INCOME TAX
S: 25 000 001 to 50 000 000 725 701 679 697 803 880 969 1 019 1 091 1 131
T: 50 000 001 to 75 000 000 247 256 257 265 289 283 315 337 366 373
U: 75 000 001 to 100 000 000 114 117 119 133 143 184 164 181 199 211
V: 100 000 001 to 200 000 000 219 223 219 210 256 258 281 276 281 278
W: >200 000 001 262 222 215 266 287 312 316 332 340 345
Total 337 266 337 266 337 266 337 266 337 266 337 266 337 266 337 266 337 266 337 266
Total < 0 taxable income 110 106 121 499 127 436 128 675 129 527 131 513 132 516 133 165 133 607 132 601
Total 337 266 337 266 337 266 337 266 337 266 337 266 337 266 337 266 337 266 337 266
Percentage
Total < 0 taxable income 32.6% 36.0% 37.8% 38.2% 38.4% 39.0% 39.3% 39.5% 39.6% 39.3%
Total = 0 taxable income 31.8% 29.2% 27.8% 27.0% 26.2% 25.5% 25.0% 24.8% 24.7% 25.5%
Total > 0 taxable income 35.6% 34.7% 34.4% 34.8% 35.3% 35.5% 35.7% 35.7% 35.7% 35.2%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
58
Table A3.8.2: Assessed companies: cumulative taxable Income by taxable income group, 2008 to 2017
Taxable Income Group (R million) per Tax Year
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
A: < -10 000 000 -158 632 -212 949 -254 575 -276 564 -302 659 -343 317 -404 224 -469 126 -534 293 -591 643
B: -5 000 001 to -10 000 000 -10 763 -14 001 -16 049 -17 880 -19 798 -21 465 -23 040 -24 885 -26 811 -28 412
C: -1 000 001 to -5 000 000 -20 027 -25 777 -29 872 -33 482 -36 515 -39 738 -42 068 -44 432 -47 123 -49 559
D: -500 001 to -1 000 000 -6 281 -7 935 -9 108 -9 963 -10 591 -11 083 -11 357 -11 551 -11 927 -12 231
E: -250 001 to -500 000 -4 519 -5 375 -5 943 -6 186 -6 274 -6 409 -6 445 -6 568 -6 540 -6 493
F: -100 001 to -250 000 -3 188 -3 595 -3 812 -3 764 -3 706 -3 690 -3 702 -3 633 -3 580 -3 509
2019 Tax Statistics

G: -1 to -100 000 -1 679 -1 754 -1 739 -1 673 -1 649 -1 609 -1 574 -1 534 -1 510 -1 440
H: =0 - - - - - - - - - -
I: 1 to 100 000 1 717 1 708 1 700 1 688 1 678 1 643 1 613 1 590 1 569 1 520
J: 100 001 to 250 000 3 205 3 279 3 333 3 416 3 446 3 443 3 366 3 358 3 292 3 229
K: 250 001 to 500 000 5 062 5 350 5 407 5 668 5 892 6 089 6 210 6 194 6 204 6 168
L: 500 001 to 750 000 3 920 4 225 4 298 4 616 4 809 4 985 5 296 5 486 5 537 5 439
M: 750 001 to 1 000 000 3 434 3 710 4 106 4 370 4 503 4 734 5 082 5 084 5 160 5 007
N: 1 000 001 to 2 500 000 14 973 15 704 15 334 16 120 17 213 18 163 19 146 19 770 20 708 20 495
O: 2 500 001 to 5 000 000 15 367 16 051 16 163 16 905 18 523 19 576 20 193 21 377 22 006 22 546
P: 5 000 001 to 7 500 000 10 841 11 413 11 362 11 618 12 517 12 709 13 818 14 786 15 427 15 853
Q: 7 500 001 to 10 000 000 8 249 8 688 8 351 9 182 9 818 10 422 11 374 11 403 12 455 12 844
R: 10 000 001 to 25 000 000 29 119 31 169 29 634 32 222 34 795 37 133 38 675 42 320 44 820 45 466
S: 25 000 001 to 50 000 000 24 998 24 212 23 466 24 171 27 495 30 725 33 597 35 060 38 104 39 327
COMPANY INCOME TAX
T: 50 000 001 to 75 000 000 15 024 15 716 15 682 16 350 17 833 17 328 19 406 20 361 22 344 22 765
U: 75 000 001 to 100 000 000 10 027 10 001 10 187 11 358 12 359 15 885 13 932 15 531 17 354 18 448
V: 100 000 001 to 200 000 000 30 805 32 105 31 034 29 554 35 284 35 994 39 825 37 865 39 021 38 447
W: >200 000 001 326 187 224 695 234 337 304 135 308 777 353 688 360 385 355 967 373 357 399 670
Total 297 838 136 637 93 297 141 863 133 749 145 205 99 507 34 420 -4 428 -36 062
Total < 0 taxable income -205 089 -271 388 -321 098 -349 511 -381 192 -427 311 -492 410 -561 731 -631 784 -693 286
Total = 0 taxable income - - - - - - - - - -
Total 297 838 136 637 93 297 141 863 133 749 145 205 99 507 34 420 -4 428 -36 062
59
203
204
Table A3.8.3: Assessed companies: cumulative tax assessed by taxable income group, 2008 to 2017
Taxable Income Group (R million) per Tax Year
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
A: < -10 000 000 538 947 897 660 1 745 694 1 047 1 314 3 001 2 423
B: -5 000 001 to -10 000 000 3 0 3 6 29 9 2 19 110 16
C: -1 000 001 to -5 000 000 8 36 3 4 117 19 25 48 23 71
D: -500 001 to -1 000 000 0 2 0 2 3 3 7 4 8 27
E: -250 001 to -500 000 0 2 1 2 9 1 3 8 11 3
F: -100 001 to -250 000 2 0 0 1 1 2 2 1 1 1
2019 Tax Statistics

G: -1 to -100 000 0 1 1 1 2 29 10 5 6 15
H: =0 3 52 2 2 4 41 21 96 86 79
I: 1 to 100 000 362 329 310 302 295 297 323 289 283 269
J: 100 001 to 250 000 737 720 716 798 729 706 689 696 669 655
K: 250 001 to 500 000 1 222 1 236 1 247 1 279 1 323 1 284 1 307 1 290 1 302 1 337
L: 500 001 to 750 000 1 071 1 118 1 125 1 206 1 247 1 254 1 267 1 314 1 316 1 278
M: 750 001 to 1 000 000 963 1 012 1 112 1 180 1 210 1 258 1 316 1 312 1 331 1 293
N: 1 000 001 to 2 500 000 4 289 4 394 4 329 4 537 4 856 5 110 5 380 5 558 5 869 5 724
O: 2 500 001 to 5 000 000 4 437 4 540 4 636 4 813 5 286 5 601 5 793 6 119 6 329 6 392
P: 5 000 001 to 7 500 000 3 126 3 227 3 239 3 329 3 574 3 638 3 965 4 233 4 482 4 552
Q: 7 500 001 to 10 000 000 2 375 2 452 2 375 2 607 2 803 2 980 3 245 3 268 3 556 3 643
R: 10 000 001 to 25 000 000 8 358 8 806 8 415 9 170 9 874 10 542 11 082 12 044 12 694 12 798
S: 25 000 001 to 50 000 000 7 116 6 820 6 664 6 900 7 761 8 735 9 743 10 011 10 670 11 081
COMPANY INCOME TAX
T: 50 000 001 to 75 000 000 4 273 4 518 4 470 4 618 5 082 4 888 5 578 5 680 6 278 6 307
U: 75 000 001 to 100 000 000 2 876 2 864 2 905 3 281 3 525 4 447 3 866 4 328 4 869 5 118
V: 100 000 001 to 200 000 000 8 795 9 176 8 777 8 425 9 979 10 214 11 299 10 811 10 980 10 757
W: >200 000 001 92 745 63 430 66 166 86 221 87 122 100 949 103 454 100 120 104 457 111 245
Total 143 298 115 682 117 393 139 344 146 574 162 701 169 424 168 568 178 330 185 084
Total < 0 taxable income 551 988 905 676 1 905 757 1 096 1 399 3 159 2 556
Total = 0 taxable income 3 52 2 2 4 41 21 96 86 79
Total 143 298 115 682 117 393 139 344 146 574 162 701 169 424 168 568 178 330 185 084
Table A3.8.4: Assessed companies: effective tax rate by taxable income group, 2008 to 2017
Taxable Income Group Effective tax rate (%) - per Tax Year
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
A: < -10 000 000 -0.3% -0.4% -0.4% -0.2% -0.6% -0.2% -0.3% -0.3% -0.6% -0.4%
B: -5 000 001 to -10 000 000 0.0% 0.0% 0.0% 0.0% -0.1% 0.0% 0.0% -0.1% -0.4% -0.1%
C: -1 000 001 to -5 000 000 0.0% -0.1% 0.0% 0.0% -0.3% 0.0% -0.1% -0.1% 0.0% -0.1%
D: -500 001 to -1 000 000 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% -0.1% 0.0% -0.1% -0.2%
E: -250 001 to -500 000 0.0% 0.0% 0.0% 0.0% -0.1% 0.0% 0.0% -0.1% -0.2% 0.0%
F: -100 001 to -250 000 0.0% 0.0% 0.0% 0.0% 0.0% -0.1% 0.0% 0.0% 0.0% 0.0%
2019 Tax Statistics

G: -1 to -100 000 0.0% -0.1% 0.0% -0.1% -0.1% -1.8% -0.6% -0.3% -0.4% -1.0%
H: =0 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
I: 1 to 100 000 21.1% 19.2% 18.2% 17.9% 17.6% 18.1% 20.0% 18.2% 18.0% 17.7%
J: 100 001 to 250 000 23.0% 22.0% 21.5% 23.4% 21.1% 20.5% 20.5% 20.7% 20.3% 20.3%
K: 250 001 to 500 000 24.2% 23.1% 23.1% 22.6% 22.4% 21.1% 21.0% 20.8% 21.0% 21.7%
L: 500 001 to 750 000 27.3% 26.5% 26.2% 26.1% 25.9% 25.2% 23.9% 24.0% 23.8% 23.5%
M: 750 001 to 1 000 000 28.1% 27.3% 27.1% 27.0% 26.9% 26.6% 25.9% 25.8% 25.8% 25.8%
N: 1 000 001 to 2 500 000 28.6% 28.0% 28.2% 28.1% 28.2% 28.1% 28.1% 28.1% 28.3% 27.9%
O: 2 500 001 to 5 000 000 28.9% 28.3% 28.7% 28.5% 28.5% 28.6% 28.7% 28.6% 28.8% 28.4%
P: 5 000 001 to 7 500 000 28.8% 28.3% 28.5% 28.7% 28.6% 28.6% 28.7% 28.6% 29.1% 28.7%
Q: 7 500 001 to 10 000 000 28.8% 28.2% 28.4% 28.4% 28.6% 28.6% 28.5% 28.7% 28.6% 28.4%
R: 10 000 001 to 25 000 000 28.7% 28.3% 28.4% 28.5% 28.4% 28.4% 28.7% 28.5% 28.3% 28.1%
S: 25 000 001 to 50 000 000 28.5% 28.2% 28.4% 28.5% 28.2% 28.4% 29.0% 28.6% 28.0% 28.2%
COMPANY INCOME TAX
T: 50 000 001 to 75 000 000 28.4% 28.7% 28.5% 28.2% 28.5% 28.2% 28.7% 27.9% 28.1% 27.7%
U: 75 000 001 to 100 000 000 28.7% 28.6% 28.5% 28.9% 28.5% 28.0% 27.7% 27.9% 28.1% 27.7%
V: 100 000 001 to 200 000 000 28.6% 28.6% 28.3% 28.5% 28.3% 28.4% 28.4% 28.6% 28.1% 28.0%
W: >200 000 001 28.4% 28.2% 28.2% 28.3% 28.2% 28.5% 28.7% 28.1% 28.0% 27.8%
205
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Registered VAT vendors

55.9%
active
802 957 registered VAT vendors

448 710 were active
77.2% | Companies & close corporations
17.3% | Individuals
2.8% | Trusts
1.7% | Partnerships
1.0% | Other
84.2% 37.3%
Vendors making payments and

Vendors with a turnover
receiving refunds in
of R1 million or less
the bi-monthly category
Ratio of payments and

13.5% refunds
Vendors making payments and receiving

refunds in R1 R3.02 R2.02
the monthly category Domestic Output tax Input tax
VAT declared claimed
Account for Account for
79.6% 91.4% R1 R2.00 R1.00
of VAT of VAT VAT Input tax Output tax
payments refunds Refund claimed declared
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4 VALUE-ADDED TAX
KEY FACTS
In the 2018/19 fiscal year:
 Net VAT collections totalled R324.8 billion and grew by 9.0% compared to the previous year.
Domestic VAT that amounted to R378.7 billion and grew by 12.6%, was the key driver for the
aggregate growth in net VAT. This growth was augmented by the collection of
R175.2 billion in Import VAT, which grew by 14.7% compared to the prior year. VAT refunds
totalled R229.2 billion and grew by 19.9%. All the double-digit growth rates were as a result
of the 1 percentage point VAT rate hike, which came into effect on 1 April 2018. The VAT
refund growth was further boosted by concerted efforts to reduce the VAT credit book as
stated in Chapter 3 of the 2018 Medium Term Budget Policy Statement;
 The subdued household consumption expenditure curtailed the growth in Domestic VAT
collections, which were below expectation. Consumption was constrained by low consumer
confidence and high debt levels, high costs of servicing debt as well as slow growth in
employment. The main sectors that contributed to nominal Domestic VAT growth were
Financial intermediation, insurance, real estate & business services; Wholesale and retail
trade, catering and accommodation and Manufacturing;
 VAT refunds increased the most in the Mining & quarrying; Manufacturing; as well as
Wholesale and retail trade, catering and accommodation sectors; and
 There were 802 957 registered vendors as at 31 March 2019, of which 448 710 (55.9%) were
active. Key statistics include the following:
o The 13.5% of VAT vendors in the monthly submission category contributed 79.6% to
Domestic VAT payments and received 91.4% of VAT refunds;
o The 84.2% of VAT vendors that submitted returns bi-monthly (every two months),
accounted for 20.3% of Domestic VAT payments and received 8.5% of VAT refunds;
o Companies and close corporations comprised 77.2% of VAT vendors, individuals
17.3%, trusts 2.8%, partnerships 1.7% and the remaining enterprises 1.0%;
o The Financial intermediation, insurance, real estate & business services sector is the
largest sector, constituting 41.3% of the total number of active vendors;
o VAT vendors with a turnover of R1 million or less, i.e. below the mandatory registration
threshold, constituted 37.3% of the total number of active vendors;
o On average, for each R1.00 in Domestic VAT declared, R3.02 in output tax was declared
and R2.02 in input tax was claimed; and
o On average, for each R1.00 in VAT refund claimed, R1.00 in output tax was declared
while R2.00 in input tax was claimed.
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INTRODUCTION
This chapter reports on the Domestic VAT payments and VAT refunds associated with vendors active
in the year as well as some information regarding Import VAT. More detail is contained in Chapter 5.
The South African VAT system is destination-based where only the domestic consumption of goods
and services is subject to VAT. Value-Added Tax is therefore payable on the supply of goods and
services within South Africa as well as goods and services imported into the country. It is a broad-
based tax on consumption rather than a selective tax on specific products.
South African tax legislation requires qualifying businesses (referred to as VAT vendors) to register
and to charge and collect VAT on their supply of goods and services. The mechanism for charging,
collecting and paying the VAT to Government is a self-assessment system that allows businesses to
determine their VAT liability or VAT refundable. VAT continues to be a significant source of revenue
for Government and contributes on average around 26% of all tax revenue collected by SARS.
The standard rate of VAT in South Africa was increased to 15% with effect from 1 April 2018; before
that date, it was at 14% since 1993. Value-Added Tax is levied at each stage of the production and
distribution chain as value is added. It is intended to tax all consumption of goods and services except
those that are exempt or zero-rated. Some basic food items, for example, are zero-rated to provide
relief to low-income groups.
The zero-rate is also applied to goods or services that are exported in line with the destination basis
of VAT and is intended to free these goods and services from the burden of VAT.
As mentioned above, certain goods and services are exempt supplies. These are supplies of goods and
services on which VAT is not charged either at the standard or zero-rate. If a business produces only
exempt supplies, it cannot register as a VAT vendor and therefore it cannot charge VAT on those
supplies. Furthermore, any VAT the business incurs to produce exempt supplies cannot be deducted
as input tax; for example, the rental of residential property and some financial services are exempt
from VAT.
Consumers may benefit more from the zero-rating of goods and services than from exempt supplies.
This is because input VAT on zero-rated supplies is claimed as an input cost by the VAT vendor and
VAT is levied at zero per cent (effectively no VAT) on the sales made by the VAT vendor. In contrast,
input VAT on exempt supplies may not be claimed, and output VAT may not be levied on exempt sales.
The cost to the vendor of procuring goods and services in exempt supplies is therefore higher than
the cost of supplies in zero-rated sales.
A VAT refund occurs when a vendor’s input tax exceeds its output tax. Examples of circumstances
under which this situation may occur include:
 Zero-rated supplies, such as goods for export, are produced. Input tax can be claimed for the
production of such supplies but there will be no output tax against which to set off the input tax;
 Capital investments - Input tax on capital items results in large once-off input tax claims; and
 Restocking by vendors or the selling of merchandise below cost.
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This chapter gives an overview of the following:
 The VAT register;

 Domestic VAT payments and VAT refunds;
 Input tax and output tax;
 The distribution of vendors by turnover group;
 The VAT efficiency factors; and
 The 10-year cohort analysis.
THE VAT REGISTER

According to the VAT Act 89 of 1991, it is mandatory for a business that produces taxable supplies
valued at more than R1 million in any consecutive 12-month period to register for VAT. A business
may also voluntarily register if the value of its taxable supplies in the previous 12 months exceeded
R50 000 or if it can reasonably be expected to exceed that amount within 12 months from the date of
registration.
The number of vendors registered for VAT as well as those that are active have been increasing since
2015/16. A vendor is regarded as active if a payment was received from or a refund made to the
vendor during the fiscal year, regardless of the registration status. In 2018/19, there were 802 957
registered VAT vendors of which 448 710 were active. (See Table 4.1).
Table 4.1: Number of registered VAT vendors, 2015/16 - 2018/19

Fiscal year Registered 1 Percentage Active Percentage Active percentage
grow th rates vendors grow th rates of register
2015/16 706 874 4.1% 425 225 1.0% 60.2%
2016/17 742 388 5.0% 432 072 1.6% 58.2%
2017/18 773 783 4.2% 434 981 0.7% 56.2%
2018/19 802 957 3.8% 448 710 3.2% 55.9%
1. As per register at 31 March of each year, the data excludes coded cases where status is in
suspense or estate or address unknown.
DOMESTIC VAT PAYMENTS AND VAT REFUNDS

The information about Domestic VAT payments and VAT refunds, shown in Table A4.1.1, is drawn
from the SARS Domestic VAT payments and VAT refunds database. The values shown in the table do
not match the actual collections, as published in Chapter 1, for a variety of reasons, including:
 Unallocated Domestic VAT payments and VAT refunds are included in the published collection
figures which are yet to be allocated to specific vendors;
 Debt equalisation by SARS where, for example, a VAT refund is set off against a CIT-related debt;
or
 Journal entries passed to allocate Domestic VAT payments between different tax periods within
the VAT system.
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By sector
The SARS sector codes are not yet aligned with the Sectoral Industrial Classification (SIC) 5 system
used by Statistics South Africa. Table A4.1.1 shows the number of VAT vendors, and the value of
Domestic VAT payments and VAT refunds for each sector as defined by the SARS sector codes.
Table A4.1.2, which is the source of the information shown in Figures 4.1 & 4.2, reclassifies the SARS
sector codes according to the SIC 5 system. The three sectors with the highest number of active VAT
vendors in 2018/19 were Financial intermediation, insurance, real estate & business services sector
(41.3%) followed by Wholesale & retail trade, catering & accommodation (18.7%); as well as the
Agriculture, forestry & fishing (12.6%) sectors, as shown in Table A4.1.2.
The Financial intermediation, insurance, real estate & business services sector contributed
R158.9 billion (42.1%) to Domestic VAT in 2018/19, the largest contribution among all sectors. This
sector received the fourth largest proportion of VAT refunds for the year amounting to R42.8 billion
(18.6%).
The Mining & quarrying sector had the second lowest number of active vendors at only 0.7% in
2018/19 and contributed R14.0 billion (3.7%) of the total Domestic VAT payments during the period.
However, these vendors received the largest proportion of VAT refunds, namely R51.0 billion (22.2%).
The large volume of zero-rated mineral exports makes the Mining & quarrying sector a negative
contributor to net VAT. Figure 4.1 shows the Domestic VAT payments by economic activity.
Figure 4.1: Domestic VAT payments by economic activity, 2018/19
Financial intermediation, insurance, real-estate Manufacturing

& business services
R53.8bn
R158.9bn 14.2%
42.1%
Other Sectors Community, social &

R26.6bn personal services
7.0% R24.0bn
6.4%
Construction Transport, storage &

R22.4bn communication
Wholesale & retail trade, catering & accommodation 5.9% R22.3bn

R55.8bn 5.9%
14.8% Mining and quarrying
R14.0bn
3.7%
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The largest total VAT refunds as seen in Figure 4.2 were paid to the Mining & quarrying sector
(22.2%), followed by the Manufacturing sector (19.8%), the Wholesale & retail trade,
catering & accommodation sector (19.0%) and the Financial intermediation, insurance,
real estate & business services sector (18.6%). The Mining & quarrying sector, manufacturing,
as well as the Wholesale & retail trade, catering & accommodation sector (because of vehicle
manufacturers) benefited from zero-rated exports, while Financial intermediation, insurance, real
estate & business services sector received substantial VAT refunds mainly due to holding companies
claiming high input tax on capital investments.
Figure 4.2: VAT refunds by economic activity, 2018/19
Mining and quarrying Wholesale & retail trade, Financial intermediation,

R51.0bn catering & accommodation insurance, real-estate
22.2% R43.6bn & business services
19.0% R42.8bn
18.6%
Manufacturing
R45.5bn
19.8% Other Sectors Agriculture, forestry Community,
R16.7bn & fishing social &
7.3% R16.7bn personal services
7.3% R13.7bn
5.9%
By sector – including Import VAT
Table A4.2.6 provides an overview of declared Import VAT flows by SARS sector codes. Note that
declarations do not always translate exactly into collections. The declared Import VAT recorded in
each sector is based on bill of entry declarations and is then classified using the sector indicated by
the importer’s associated VAT reference number.
Although, as indicated below, the given Import VAT figures reflect declarations by importers (rather
than actual Import VAT payments), there is a close relationship between the two. In 2015/16, Import
VAT amounts captured on bills of entry matched 99.0% of actual Import VAT collections; this ratio
reached 100.1% in 2017/18 and decreased to 98.5% in 2018/19 (see Table 4.2.)
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Table 4.2: Import VAT per bills of entry vs. actual Import VAT collected,
2015/16 – 2018/19
Fiscal year Im port VAT per bills Actual Im port VAT Bills of entry as a
of entry collected percentage of
(R m illion) (R m illion) actual collected
2015/16 149 187.6 150 744.5 99.0%
2016/17 148 228.0 149 265.5 99.3%
2017/18 152 923.1 152 788.8 100.1%
2018/19 172 615.3 175 184.6 98.5%
After the inclusion of Import VAT for 2018/19, as shown in Table A4.2.7, the Financial intermediation,
insurance, real-estate & business services sector remained the largest contributing sector with net VAT
payments of R146.6 billion. The inclusion of Import VAT in an overall view of vendors in 2018/19
reflects a more accurate picture of the performance of VAT. For example, the contribution of the
Wholesale & retail trade, catering & accommodation sector increased over six-fold from R12.2 billion
to R81.2 billion. The overall view of the Mining and quarrying sector, which is the only sector showing
a net outflow in 2018/19 before the inclusion of Import VAT, improved as a result of the inclusion; the
sector’s net outflow decreased from R36.9 billion to R32.9 billion.
By payment category
Most vendors account for and pay their VAT to SARS bi-monthly (every two months). When the value
of a vendor’s taxable supplies (turnover) in a 12-month period exceeds R30 million, the vendor is
required to account for and pay VAT every month. Some farming enterprises are allowed to pay VAT
six-monthly (twice a year).
In 2018/19, 84.2% of vendors submitted returns bi-monthly and 13.5% of vendors submitted monthly
returns as is shown in Figure 4.3. The 13.5% of vendors that submitted returns monthly contributed
79.6% to Domestic VAT payments and accounted for 91.4% of the VAT refunds as shown in Table
A4.2.1.
Table A4.2.1 provides a summary of the Domestic VAT payments and VAT refunds for each of the
payment categories. Tables A4.2.2 to A4.2.5 provide a breakdown of the Domestic VAT payments and
VAT refunds by sector for the different payment categories. Most of the 60 352 vendors that fell in
the monthly category in 2018/19 were in the Financing, insurance, real estate & business services
sector (24.7%) followed by the Retail trade sector (13.0%).
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Figure 4.3: Distribution of the number of VAT vendors by payment category, 2017/18 and 2018/19
46.7% 46.4%
2.5% 2.3%
13.1% 13.5%
37.7% 37.8%
By type of enterprise
In 2018/19, 77.2% of active VAT vendors were companies or close corporations. They contributed
92.3% to Domestic VAT payments and accounted for 90.4% of VAT refunds. Although individuals (sole
proprietors) comprised 17.3% of VAT vendors, they only contributed 3.0% of Domestic VAT payments
and received just 1.3% of VAT refunds.
Table A4.3.1 shows a summary of Domestic VAT payments and refunds by type of enterprise for
2015/16 to 2018/19.
INPUT TAX AND OUTPUT TAX

The South African VAT system is based on a subtractive or “credit input” method that allows
businesses (VAT vendors) to deduct the VAT incurred on allowed business expenses (these VAT
amounts are termed input tax) from the VAT collected on the supplies they produce (VAT collected on
supplies of goods and services is termed output tax). A VAT vendor may deduct the VAT paid during
the preceding stages of the production and distribution chain. The burden of VAT, therefore, rests on
the final consumer while maintaining neutrality in the business chain. However, as suggested above,
input tax may not be claimed for some expenses. These include the cost of, for example, the
acquisition of motor cars or entertainment expenses.

VALUE-ADDED TAX
VALUE-ADDED TAX
VAT returns submitted to SARS reflect amounts payable to SARS, amounts refundable by SARS or
reflect a zero liability (such a return is called a nil return). The input and output tax tables
(Tables A4.4.1 to A4.4.3) show the values recorded by sector in the VAT return submissions (the
relevant form is the VAT201 form).
The values for Domestic VAT payments and VAT refunds, shown in Table A4.1.1 do not match the VAT
liability shown on the VAT returns. Possible reasons for this discrepancy include:
 Adjustments may have been made during the audit process;

 Declared VAT payable amounts may not have been paid or partially paid; in this case, the
difference between actual payments and the applicable liability may be part of tax debt; or
 Refunds may have been delayed due to additional verification procedures.
The total values for output tax and input tax declared are the sum of amounts reflected on all returns
(given in Table A4.4.1), and hence include returns related to the intermediate transactions between
VAT vendors. There is no output tax payable on the supply of zero-rated goods and services; however,
the input tax claimed on the acquisition of these goods and services is included in the input tax totals.
As mentioned earlier, no VAT is charged on the supply of exempt goods and services and hence no
input tax (or deemed input tax) can be claimed on the acquisition of such goods and services. The
value of changes in the use of goods and services, amounts related to changes in accounting practices
as well as amounts written off or bad debts recovered are added to or subtracted from the total output
tax declared and input tax claimed. Table 4.3 shows output tax by class of supply.
Table 4.3: Output tax by class of supply, 2015/16 - 2018/19

Fiscal year Standard rate Standard rate Supply of Adjustm ents 1 Total
(excl. capital (only capital accom m odation output tax
goods and goods and
services and services)
accom m odation)
R m illion
2015/16 1 173 226 32 020 2 540 11 363 1 219 150
2016/17 1 263 976 36 909 2 836 12 034 1 315 756
2017/18 1 320 499 36 697 3 026 11 646 1 371 867
2018/19 1 459 836 37 543 3 281 36 029 1 536 689
Percentage of total
2015/16 96.2% 2.6% 0.2% 0.9% 100.0%
2016/17 96.1% 2.8% 0.2% 0.9% 100.0%
2017/18 96.3% 2.7% 0.2% 0.8% 100.0%
2018/19 95.0% 2.4% 0.2% 2.3% 100.0%
1. Comprises VAT of Change in use and export of second-hand goods, as well as VAT of Other and imported services.
Since 2015/16, the supply of standard-rated goods and services has contributed more than 96.0% to
total output tax, except for 2018/19. Over the same period, the contribution of the supply of capital
goods was below 3.0%; this is in line with subdued business confidence levels that have led to low
capital investments.
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Table 4.4: Input tax by class of supply, 2015/16 - 2018/19

Fiscal year Claim ed on Claim ed on Claim ed on Claim ed on Claim ed on Total
capital goods capital goods other goods and other goods adjustm ents 1 input tax
and services im ported services im ported
R m illion
2015/16 108 896 6 586 847 472 119 698 9 546 1 092 197
2016/17 110 852 7 251 912 590 119 361 11 314 1 161 368
2017/18 114 137 6 461 976 117 122 112 11 330 1 230 157
2018/19 118 961 4 833 1 072 425 144 217 36 948 1 377 384
Percentage of total
2015/16 10.0% 0.6% 77.6% 11.0% 0.9% 100.0%
2016/17 9.5% 0.6% 78.6% 10.3% 1.0% 100.0%
2017/18 9.3% 0.5% 79.3% 9.9% 0.9% 100.0%
2018/19 8.6% 0.4% 77.9% 10.5% 2.7% 100.0%
1. Comprises Change in use; Bad debts and Other.
As was the case in previous years, the largest portion of input tax declared relates to the purchase of
other goods and services; in 2018/19, this class of supply accounted for 77.9% as seen in Table 4.4.
Claims related to domestic capital goods and service purchases accounted for 8.6% of input tax.
Imports lead to a further 10.9% and the remaining input tax resulted from adjustments. Vendors do
not always capture VAT on imports separately from domestic input tax, as they should. This is evident
as VAT on imports claimed on VAT returns in 2018/19 amounted to R149.1 billion, while the total
value of Import VAT on bill of entry declarations totalled R172.6 billion as shown in Table 4.2. This gap
is also explained by importers that are not vendors and therefore do not qualify to claim input tax as
they do not file VAT returns.
The relationship between output tax and input tax is best illustrated by calculating how much output
tax is declared per R1 of Domestic VAT payable and how much input tax is claimed per R1 of VAT
refundable.
Table 4.5 illustrates that, irrespective of whether the economy is expanding or contracting, the ratios
move in a narrow range. The quantum of declarations varies according to the level of economic
activity.
Table 4.5: Output/input tax declared for each R1 Domestic VAT payable and VAT refundable,
2015/16 - 2018/19
Fiscal year For each R1 of
Dom estic VAT Dom estic VAT Net Dom estic VAT VAT Net VAT
payable, there payable, there VAT payable refundable, refundable, refundable
is input tax is output tax there is input there is output
claim ed of declared of tax claim ed of tax declared of
2015/16 -1.93 2.93 1.00 -2.10 1.10 -1.00

2016/17 -1.89 2.89 1.00 -2.10 1.10 -1.00
2017/18 -2.00 3.00 1.00 -2.08 1.08 -1.00
2018/19 -2.02 3.02 1.00 -2.00 1.00 -1.00
For each R1 in Domestic VAT declared in 2018/19:

R3.02 in output tax was declared (R1 273.2 billion ÷ R421.5 billion) (see table A4.4.2); and
R2.02 in input tax was claimed (R851.7 billion ÷ R421.5 billion).
For each R1 in VAT refund claimed in 2018/19:
 R1.00 in output tax was declared (R263.5 billion ÷ R262.2 billion) (see table A4.4.3); and
 R2.00 in input tax was claimed (R525.6 billion ÷ R262.2 billion).
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Some sectors deviate significantly from these nationally aggregated ratios. The Mining & quarrying
sector, for example, which received refunds of R51.0 billion in 2018/19, declared only R0.47 in output
tax and claimed R1.47 in input tax for each R1 of VAT refunds claimed.
The input tax and output tax relationship is shown further in Figure 4.4. Tables A4.5.1 and A4.5.2 show
these ratios for each sector.
Figure 4.4: Composition of Domestic VAT payable (output/input), 2015/16 - 2018/19
1 400 000
1 200 000
1 000 000
R million
800 000
600 000
400 000
200 000
-
2015/16 2016/17 2017/18 2018/19
Output Tax Input Tax Net VAT Payments
DISTRIBUTION OF VENDORS BY TURNOVER GROUP

Annualised turnover, shown in Figure 4.5 and Table A4.6.1, is calculated using the turnover declared
by each vendor during the 12-month period of each fiscal year.
The calculation is performed as follows:
 If a vendor, that is registered to pay VAT monthly, submitted all 12 returns for a one-year period
on time, the turnover would be calculated as the sum of the turnover declared on the 12 returns;
 If the vendor, however, submitted fewer than the 12 required returns, the projected turnover
would be calculated by dividing the turnover for the specific tax periods under review by the
number of returns submitted and multiplying by 12 to obtain an annualised turnover. If the
vendor, for example, submitted 10 returns, the turnover would be divided by 10 and multiplied
by 12.

VALUE-ADDED TAX
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In 2018/19, 37.3% of vendors had a turnover of R1 million or less i.e. below the mandatory VAT
registration threshold. However, these vendors accounted for only 2.0% of Domestic VAT payments
and 4.1% of VAT refunds. In contrast, 3.0% of VAT vendors who had an annual turnover greater than
R100 million accounted for 63.6% of Domestic VAT payments and 80.3% of VAT refunds, as shown in
Table A4.6.1.
Figure 4.5: Distribution of VAT vendors by turnover group, 2018/19
Number Turnover Payments
R30 million+
R1 to R1 million
R nil Refunds
VAT EFFICIENCY FACTORS BASED ON TURNOVER OF VENDORS

The VAT efficiency factor measures the value of VAT payments made relative to the turnover per
percentage point of the VAT rate. A higher rate is an indication of improved tax administration.
However, economic and policy outcomes affecting payments relative to turnover are also determined
by factors such as the level of VAT refunds that are a function of the level of investment in the
economy, the level of zero-rated sales and the change in export earnings. VAT efficiency factors
calculated for the period 2009/10 to 2018/19 show that relatively high efficiency ratios of 0.197 and
0.194 were attained in 2009/10 and 2010/11 respectively, but since 2011/12 have remained constant
just above 0.180, as shown in Figure 4.6.
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Chapter
Figure 4: VAT
4.6: VAT efficiency factors based on turnover, 2009/10 - 2018/19 Fig 4.6
TRACKING OF PAYMENTS AND REFUNDS OF A COHORT ACROSS 10

CONSECUTIVE YEARS 2009/10 TO 2018/19
A population of active vendors that consistently filed returns, paid Domestic VAT and/or received VAT
refunds over a 10-year tax period from 2009/10 to 2018/19 were grouped by turnover intervals per
fiscal year. There were 227 431 vendors that met the criteria set for the population. Their number,
turnover, Domestic VAT and VAT refunds were analysed for the fiscal years from 2009/10 to 2018/19.
The number of vendors per turnover grouping as per the base year changed each year due to some
vendors migrating between the turnover groups. The 10-year series on vendor count is found in Table
A4.7.1. The compound annual growth rate (CAGR) for the number of vendors in the base year 2009/10
and the most recent year 2018/19 is negative for most of the lower base turnover segments ranging
from the R1 to R50 000 turnover bracket to the R2 000 001 to R3 000 000 turnover bracket, as shown
in Table A4.7.2. The R3 million+ grouping increased in number, with the two largest turnover
groupings of R50 000 001 to R100 000 000 and R100 million+ growing by a CAGR of 5.7% and 7.5%
respectively.
The growth in numbers of the nil turnover group had a CAGR of 5.1% between the base year 2009/10
and the most recent year 2018/19. However, that growth has not occurred evenly throughout the
decade as shown in Figure 4.7 below. The number decreased compared to the previous year in four
of the 10 years. There was a marked decrease in 2010/11 compared to 2009/10 when the number of
vendors with nil returns decreased by 34%. The size of this group increased significantly in the last
three years from 2016/17 to 2018/19. At a macroeconomic level, the decrease in nil returns after
2009/10 can be explained by the continued impact of the economic recovery after the financial crisis
driven partly by the expansion in infrastructure for the World Cup in 2010.
2019 Tax Statistics

13
218
2019 TAX STATISTICS
VALUE-ADDED TAX
VALUE-ADDED TAX
From 2016/17 to 2018/19, the South African economy recorded periods of technical recession that
contributed to the increase in nil returns.
Chapter VAT of vendors in the lowest (Nil) and highest (R100 million+) turnover groups over Fig
Figure 4.7:4:Number the 4.7
period 2009/10 - 2018/19 (10-year cohort)
9 677 9 708
9 401
8 832
8 470
7 824
Number of vendors
7 599
5 570 7 096
5 048
6 401
4 874
4 039
3 309
3 241 2 981 3 176
2 634 2 710 2 573
=0 100 000 001 +
The turnover levels during the 10-year period increased for the groups of vendors with turnovers
above R3 million in the base year 2009/10 as well as in the most recent year 2018/19. Most groups of
vendors with a turnover of less than R3 million in 2009/10 and in 2018/19 reflected decreased
turnover levels. The cumulative turnover of the 10-year cohort increased by a CAGR of 7.8% from
R5.4 trillion in 2009/10 to R10.6 trillion in 2018/19, as shown in Table A4.7.2. The total Domestic VAT
payments for the 227 431 vendors of interest increased by a CAGR of 7.2%, from R149.2 billion to
R279.4 billion during the same period. VAT refunds paid to these vendors grew by a CAGR of 7.7%
from R89.9 billion to R175.1 billion. This confirms that the economy has remained subdued over the
decade as the growth rates slightly exceed the higher end of the inflation target band. The 10-year
series for the 10-year cohort vendors in respect of turnover, Domestic VAT and VAT refunds are found
in Tables A4.7.3 to A4.7.8.
The percentage change in vendor count by turnover for 2018/19 compared to 2009/10 was a decline
for those vendors with a non-zero base turnover of less than R3 million per annum compared to a
surge in the number of vendors with a base turnover in excess of R5 million per annum (as seen in
Table 4.6). For all 10 years, the turnover grouping with the highest number of VAT vendors was the
R1 million to R2 million per annum grouping; a 13.8% decline in these numbers was recorded for
2018/19 compared to 2009/10.
14
2019TAX
2019 TaxSTATISTICS
Statistics 219
VALUE-ADDED TAX
VALUE-ADDED TAX
Table 4.6: Number of Vendors, Turnover, and averages per turnover bracket, 2009/10 – 2018/19
2009/10 2018/19
Turnover group
Average Average % Change % Change Average
Num ber of Turnover Num ber of Turnover
Annual Annual in No. of in Average Turnover
Vendors (R m illion) Vendors (R m illion)
Turnover (R) Turnover (R) Vendors Turnover CAGR
A: = 0 4 874 – – 7 599 – – 55.9% 0.0%

B: 1 to 50 000 5 513 155 28 038 4 753 126 26 429 -13.8% -5.7% -0.7%
C: 50 001 to 100 000 6 743 504 74 779 5 486 407 74 202 -18.6% -0.8% -0.1%
D: 100 001 to 200 000 12 063 1 794 148 703 9 683 1 441 148 782 -19.7% 0.1% 0.0%
E: 200 001 to 300 000 10 535 2 631 249 708 8 428 2 100 249 180 -20.0% -0.2% 0.0%
F: 300 001 to 500 000 17 476 6 942 397 226 13 870 5 501 396 643 -20.6% -0.1% 0.0%
G: 500 001 to 700 000 14 333 8 564 597 516 11 506 6 876 597 615 -19.7% 0.0% 0.0%
H: 700 001 to 1 000 000 17 520 14 807 845 136 14 089 11 906 845 027 -19.6% 0.0% 0.0%
I: 1 000 001 to 2 000 000 36 994 53 383 1 443 007 31 876 46 332 1 453 512 -13.8% 0.7% 0.1%
J: 2 000 001 to 3 000 000 20 391 50 073 2 455 640 19 329 47 664 2 465 927 -5.2% 0.4% 0.0%
K: 3 000 001 to 5 000 000 22 004 85 388 3 880 558 22 793 88 829 3 897 207 3.6% 0.4% 0.0%
L: 5 000 001 to 10 000 000 22 380 157 998 7 059 767 26 028 184 709 7 096 533 16.3% 0.5% 0.1%
M: 10 000 001 to 14 000 000 8 046 95 063 11 814 980 10 088 119 338 11 829 731 25.4% 0.1% 0.0%
N: 14 000 001 to 20 000 000 6 948 115 953 16 688 700 8 604 143 775 16 710 245 23.8% 0.1% 0.0%
O: 20 000 001 to 30 000 000 6 144 149 724 24 369 161 7 714 188 030 24 375 149 25.6% 0.0% 0.0%
P: 30 000 001 to 50 000 000 5 648 218 334 38 656 958 8 006 312 006 38 971 532 41.7% 0.8% 0.1%
Q: 50 000 001 to 100 000 000 4 771 332 923 69 780 519 7 871 549 013 69 751 422 65.0% 0.0% 0.0%
R: 100 000 001 + 5 048 4 105 938 813 379 173 9 708 8 865 757 913 242 400 92.3% 12.3% 1.3%
Total 227 431 5 400 173 23 744 226 227 431 10 573 810 46 492 387 0.0% 95.8% 7.8%
In respect of the average turnover per vendor, a comparison of 2009/10 to 2018/19 shows that the
highest increase of 12.3% was recorded by those vendors with a base turnover in excess of
R100 million per annum. Negative growth was recorded for vendors with average base turnovers of
between R1 and R100 000 as well as between R200 001 and R500 000 per annum. Effectively, there
was minimal growth of average turnover for other groupings ranging from 0% to 0.8%. As might be
expected, the average turnover CAGR for all turnover groupings ranged from -0.7% to 1.3%. The
significant average total turnover percentage change of 95.8% is mainly due to inflationary growth of
turnover over the decade for the 227 431 vendors under consideration, as well as the 1 percentage
change in the VAT rate effected in 2018/19.
15
2019 TAX STATISTICS
VALUE-ADDED TAX
Chapter 4: VAT Fig 4.8
VALUE-ADDED TAX
Figure 4.8: Distribution of sector contribution to Domestic VAT payments for 2009/10 - 2018/19
100%
90%
80%
70% 65.4% 67.1% 67.4% 67.9% 68.0% 68.4% 68.3% 68.2% 68.4% 68.3%
60%
50%
40%
30%
26.6% 25.1% 25.0% 24.2% 23.7% 23.3% 23.3% 23.3% 23.1% 23.2%
20%
10%
8.0% 7.8% 7.6% 7.9% 8.3% 8.2% 8.3% 8.6% 8.4% 8.5%
0%
2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19
R million per Fiscal Year
Primary Sector Secondary Sector Tertiary Sector
At an economic activity level, the primary sector contribution to Domestic VAT has increased slightly
from 8.0% in 2009/10 to 8.5% in 2018/19 as seen in Figure 4.8. The secondary sector has shown strain,
decreasing to 23.2% in 2018/19 from 26.6% in 2009/10. On the other hand, the contribution of the
tertiary sector has steadily increased, contributing 68.3% in 2018/19 from 65.4% in 2009/10. This has
been driven by the Financial intermediation, insurance, real estate & business services sector, which
is the largest contributor and continues to do well. This detail is available in Table A4.7.7.
On the other hand, the sectors receiving the highest VAT refunds in 2018/19 were Mining & quarrying,
Manufacturing, as well as Wholesale & retail trade, catering & accommodation, as a result of large
volumes of zero-rated exports in these sectors. This trend is observed in Table A4.7.9.
16
2019 TAX STATISTICS
222
Table A4.1.1: VAT: Payments and refunds by sector, 2015/16 – 2018/19
Fiscal year 2015/16 2016/17 2017/18 2018/19
Sector Num ber of Paym ents Refunds Num ber of Paym ents Refunds Num ber of Paym ents Refunds Num ber of Paym ents Refunds
vendors (R m illion) (R m illion) vendors (R m illion) (R m illion) vendors (R m illion) (R m illion) vendors (R m illion) (R m illion)
Agencies and other services 1 33 532 25 172 -10 757 36 916 28 154 -10 971 39 927 29 658 -11 478 43 498 33 178 -13 491
Agriculture, forestry and fishing2 55 756 12 159 -11 260 55 679 13 371 -12 740 55 641 14 167 -14 082 56 351 15 703 -16 700
Bricks, ceramic, glass, cement and similar products 1 620 947 -227 1 659 1 058 -262 1 677 1 144 -308 1 741 1 192 -364
Catering and accommodation 12 915 4 651 -596 13 203 5 307 -604 13 233 5 492 -1 105 13 717 6 040 -817
Chemicals and chemical, rubber and plastic products 3 775 6 972 -4 402 3 864 5 921 -4 336 3 894 6 562 -4 906 4 016 7 105 -6 077
Clothing and footw ear 1 463 964 -238 1 518 1 036 -288 1 530 1 106 -186 1 665 1 211 -222
2019 Tax Statistics

Coal and petroleum products 793 1 265 -6 009 840 1 441 -5 730 877 1 460 -5 969 958 1 593 -8 269
VALUE-ADDED TAX
Construction 29 201 19 495 -5 010 30 510 20 728 -5 664 31 414 20 950 -6 077 33 544 22 394 -6 004
Educational services 1 784 737 -145 1 883 747 -159 1 953 850 -239 2 079 917 -246
Electricity, gas and w ater 2 1 336 6 409 -2 658 1 523 6 953 -3 347 1 655 7 712 -2 936 1 872 10 859 -2 136
Financing, insurance, real estate and business services 2 142 558 100 649 -23 363 140 976 107 375 -25 478 139 042 111 738 -25 618 140 881 124 993 -29 039
Food, drink and tobacco 3 707 11 965 -4 541 3 975 12 401 -4 962 4 184 13 851 -5 102 4 498 15 804 -5 851
Leather, leather goods and fur (excl. footw ear & clothing) 273 127 -182 273 165 -197 269 189 -203 291 160 -140
Machinery and related items 7 787 8 114 -3 187 7 966 9 505 -3 355 8 017 9 503 -3 657 8 345 9 786 -4 395
Medical, dental and other health and veterinary services 15 224 9 204 -511 15 674 10 016 -554 16 011 10 678 -796 16 619 12 585 -654
Metal (including metal products) 6 358 4 978 -7 123 6 457 5 406 -7 809 6 441 5 330 -9 226 6 634 5 902 -13 095
VALUE-ADDED TAX
Mining and quarrying 2 676 9 887 -33 871 2 800 10 186 -35 197 2 948 10 935 -39 849 3 179 14 010 -50 954
Other manufacturing industries 3 358 2 044 -2 921 3 622 2 425 -3 149 3 826 2 700 -3 367 4 040 3 195 -3 871
Paper, printing and publishing 3 461 2 865 -496 3 512 3 189 -551 3 455 3 295 -830 3 606 3 272 -729
Personal and household services 3 096 890 -50 3 255 942 -72 3 368 995 -135 3 612 1 150 -111
Public administration 714 3 309 -8 606 693 3 413 -8 549 691 4 052 -9 199 671 4 277 -11 336
Recreation and cultural services 3 386 3 295 -477 3 527 3 558 -837 3 575 3 838 -769 3 701 4 284 -562
Research and scientific institutes 629 585 -192 680 696 -204 707 604 -241 727 681 -262
Retail trade 37 500 18 323 -6 422 37 162 19 779 -6 627 36 305 20 887 -6 892 36 872 22 517 -7 893
Scientific, optical and similar equipment 716 680 -196 726 914 -276 754 825 -349 779 919 -355
Social and related community services 2 429 618 -490 2 471 630 -521 2 504 671 -607 2 568 771 -747
Specialised repair services 7 130 2 305 -687 7 231 2 416 -436 7 046 2 421 -475 7 209 2 559 -663
Textiles 1 139 1 027 -459 1 255 1 098 -553 1 178 1 109 -519 1 241 1 224 -791
Transport equipment 1 138 1 127 -729 1 266 1 257 -1 123 1 322 1 285 -712 1 398 1 284 -1 074
Transport, storage and communications 12 626 16 172 -6 489 12 827 18 176 -7 824 12 999 19 307 -7 115 13 744 22 280 -8 598
Vehicles, parts and accessories 4 600 4 091 -15 329 4 919 5 039 -18 736 5 134 4 925 -17 979 5 530 5 718 -22 765
Wholesale trade 20 181 14 360 -8 837 20 814 16 453 -9 387 21 015 17 672 -9 604 20 651 19 007 -11 477
Wood, w ood products and furniture 2 364 963 -301 2 396 1 004 -413 2 389 1 053 -439 2 473 1 107 -268
Total 425 225 296 348 -166 760 432 072 320 759 -180 912 434 981 336 964 -190 969 448 710 377 675 -229 957
1. The Agencies and other services sector may be overstated because it is the default sector, or first sector, often selected by taxpayers upon registration.
2. Data has been manuallyadjusted for selected vendors that were incorrectly classified on the SARS records.
Table A4.1.1: VAT: Payments and refunds by sector, 2015/16 – 2018/19 (continued)
Sector 2015/16 2016/17 2017/18 2018/19
Number of Payments Refunds Number of Payments Refunds Number of Payments Refunds Number of Payments Refunds
vendors vendors vendors vendors
Percentage of total
Agencies and other services 7.9% 8.5% 6.5% 8.5% 8.8% 6.1% 9.2% 8.8% 6.0% 9.7% 8.8% 5.9%
2019 TAX STATISTICS

Clothing and footwear 0.3% 0.3% 0.1% 0.4% 0.3% 0.2% 0.4% 0.3% 0.1% 0.4% 0.3% 0.1%
2019 Tax Statistics

VALUE-ADDED TAX
Construction 6.9% 6.6% 3.0% 7.1% 6.5% 3.1% 7.2% 6.2% 3.2% 7.5% 5.9% 2.6%
Electricity, gas and water 0.3% 2.2% 1.6% 0.4% 2.2% 1.9% 0.4% 2.3% 1.5% 0.4% 2.9% 0.9%
Leather, leather goods and fur (excl. footwear & clothing) 0.1% 0.0% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.1%
VALUE-ADDED TAX
Metal (including metal products) 1.5% 1.7% 4.3% 1.5% 1.7% 4.3% 1.5% 1.6% 4.8% 1.5% 1.6% 5.7%
Public administration 0.2% 1.1% 5.2% 0.2% 1.1% 4.7% 0.2% 1.2% 4.8% 0.1% 1.1% 4.9%
Research and scientific institutes 0.1% 0.2% 0.1% 0.2% 0.2% 0.1% 0.2% 0.2% 0.1% 0.2% 0.2% 0.1%
Retail trade 8.8% 6.2% 3.9% 8.6% 6.2% 3.7% 8.3% 6.2% 3.6% 8.2% 6.0% 3.4%
Textiles 0.3% 0.3% 0.3% 0.3% 0.3% 0.3% 0.3% 0.3% 0.3% 0.3% 0.3% 0.3%
Wholesale trade 4.7% 4.8% 5.3% 4.8% 5.1% 5.2% 4.8% 5.2% 5.0% 4.6% 5.0% 5.0%
Wood, wood products and furniture 0.6% 0.3% 0.2% 0.6% 0.3% 0.2% 0.5% 0.3% 0.2% 0.6% 0.3% 0.1%
Other 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
18
223
224
Table A4.1.2: VAT: Payments and refunds by economic activity, 2015/16 – 2018/19
Fiscal year 2015/16 2016/17 2017/18 2018/19
Economic activity1 Number of Payments Refunds Number of Payments Refunds Number of Payments Refunds Number of Payments Refunds
vendors (R million) (R million) vendors (R million) (R million) vendors (R million) (R million) vendors (R million) (R million)
Primary sector 58 432 22 046 -45 130 58 479 23 557 -47 937 58 589 25 102 -53 931 59 530 29 712 -67 654
Agriculture, forestry and fishing 55 756 12 159 -11 260 55 679 13 371 -12 740 55 641 14 167 -14 082 56 351 15 703 -16 700
Mining and quarrying 2 676 9 887 -33 871 2 800 10 186 -35 197 2 948 10 935 -39 849 3 179 14 010 -50 954
Secondary sector 68 489 69 943 -38 680 71 362 74 501 -42 016 72 882 78 073 -44 787 77 101 87 006 -53 641
Manufacturing2 37 952 44 039 -31 012 39 329 46 820 -33 005 39 813 49 412 -35 774 41 685 53 753 -45 502
2019 Tax Statistics

1 336 6 409 -2 658 1 523 6 953 -3 347 1 655 7 712 -2 936 1 872 10 859 -2 136
VALUE-ADDED TAX
Electricity, gas and w ater

Construction 29 201 19 495 -5 010 30 510 20 728 -5 664 31 414 20 950 -6 077 33 544 22 394 -6 004
Tertiary sector 298 304 204 360 -82 951 302 231 222 701 -90 959 303 510 233 788 -92 251 312 079 260 957 -108 661
Wholesale and retail trade, catering and accommodation3 82 326 43 730 -31 870 83 329 48 994 -35 790 82 733 51 397 -36 054 83 979 55 841 -43 615
Transport, storage and communication 12 626 16 172 -6 489 12 827 18 176 -7 824 12 999 19 307 -7 115 13 744 22 280 -8 598
Financial intermediation, insurance, real-estate and business services 4 176 719 126 406 -34 312 178 572 136 224 -36 653 179 676 142 001 -37 338 185 106 158 852 -42 792
Community, social and personal services 5 26 633 18 052 -10 279 27 503 19 306 -10 692 28 102 21 083 -11 744 29 250 23 985 -13 656
Total 425 225 296 348 -166 760 432 072 320 759 -180 912 434 981 336 964 -190 969 448 710 377 675 -229 957
Percentage of total
VALUE-ADDED TAX
Primary sector 13.7% 7.4% 27.1% 13.5% 7.3% 26.5% 13.5% 7.4% 28.2% 13.3% 7.9% 29.4%
Secondary sector 16.1% 23.6% 23.2% 16.5% 23.2% 23.2% 16.8% 23.2% 23.5% 17.2% 23.0% 23.3%
Manufacturing 8.9% 14.9% 18.6% 9.1% 14.6% 18.2% 9.2% 14.7% 18.7% 9.3% 14.2% 19.8%
Electricity, gas and w ater 0.3% 2.2% 1.6% 0.4% 2.2% 1.9% 0.4% 2.3% 1.5% 0.4% 2.9% 0.9%
Construction 6.9% 6.6% 3.0% 7.1% 6.5% 3.1% 7.2% 6.2% 3.2% 7.5% 5.9% 2.6%
Tertiary sector 70.2% 69.0% 49.7% 69.9% 69.4% 50.3% 69.8% 69.4% 48.3% 69.6% 69.1% 47.3%
Wholesale and retail trade, catering and accommodation 19.4% 14.8% 19.1% 19.3% 15.3% 19.8% 19.0% 15.3% 18.9% 18.7% 14.8% 19.0%
Transport, storage and communication 3.0% 5.5% 3.9% 3.0% 5.7% 4.3% 3.0% 5.7% 3.7% 3.1% 5.9% 3.7%
Financial intermediation, insurance, real-estate and business services 41.6% 42.7% 20.6% 41.3% 42.5% 20.3% 41.3% 42.1% 19.6% 41.3% 42.1% 18.6%
Community, social and personal services 6.3% 6.1% 6.2% 6.4% 6.0% 5.9% 6.5% 6.3% 6.1% 6.5% 6.4% 5.9%
Other – – – – – – – – – – – –
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
2. Includes the following SARS sectors – Bricks, ceramic, glass, cement and similar products; Chemicals and chemical, rubber and plastic products; Clothing and footwear; Coal and petroleum products; Food, drink and tobacco;
Leather, leather goods and fur (excl. footwear & clothing); Machinery and related items; Metal (including metal products); Other manufacturing industries; Paper, printing and publishing; Scientific, optical and similar equipment;
Textiles; Transport equipment; and Wood, wood products and furniture.
4. Includes the following SARS sectors – Agencies and other services; Financing, insurance, real estate and business services; and Research and scientific institutes.
5. Includes the following SARS sectors – Educational services; Medical, dental and other health and veterinary services; Personal and household services; Public administration; Recreation and cultural services; and Social and
related community services.
19
Table A4.2.1: VAT: Payments and refunds by payment category, 2015/16 – 2018/19
Fiscal year 2015/16 2016/17 2017/18 2018/19
1
Payment category Number of Payments Refunds Number of Payments Refunds Number of Payments Refunds Number of Payments Refunds
A: Bi-monthly (Jan) 160 718 30 089 -7 592 162 339 30 051 -7 904 163 821 30 806 -7 823 169 654 33 905 -8 321
B: Bi-monthly (Feb) 203 350 38 325 -10 038 203 969 37 903 -9 931 203 032 38 827 -10 460 208 086 42 778 -11 205
C: Monthly 48 316 227 530 -148 983 53 912 252 447 -162 914 57 090 266 959 -172 541 60 352 300 628 -210 279
VALUE-ADDED TAX
2019 Tax Statistics

D: 6-monthly 11 836 352 -137 10 808 304 -145 10 046 299 -126 9 628 297 -130
E: Annually 1 005 52 -10 1 044 54 -17 992 72 -19 990 67 -21
Total 425 225 296 348 -166 760 432 072 320 759 -180 912 434 981 336 964 -190 969 448 710 377 675 -229 957
Percentage of total
A: Bi-monthly (Jan) 37.8% 10.2% 4.6% 37.6% 9.4% 4.4% 37.7% 9.1% 4.1% 37.8% 9.0% 3.6%
B: Bi-monthly (Feb) 47.8% 12.9% 6.0% 47.2% 11.8% 5.5% 46.7% 11.5% 5.5% 46.4% 11.3% 4.9%
VALUE-ADDED TAX
C: Monthly 11.4% 76.8% 89.3% 12.5% 78.7% 90.1% 13.1% 79.2% 90.4% 13.5% 79.6% 91.4%
D: 6-monthly 2.8% 0.1% 0.1% 2.5% 0.1% 0.1% 2.3% 0.1% 0.1% 2.1% 0.1% 0.1%
E: Annually 0.2% 0.0% 0.0% 0.2% 0.0% 0.0% 0.2% 0.0% 0.0% 0.2% 0.0% 0.0%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
1. Payment categories as per section 27(1) of the Value-Added Tax Act 89 of 1991
2. 4-monthly catergory discontinued with effect from 1 July 2015 and absorbed into category B (bi-monthly February)
20
225
226
Table A4.2.2: VAT: Payments and refunds by sector (for vendors that submit returns monthly), 2015/16 – 2018/19
Fiscal year 2015/16 2016/17 2017/18 2018/19
Sector Num ber of Paym ents Refunds Num ber of Paym ents Refunds Num ber of Paym ents Refunds Num ber Paym ents Refunds
vendors (R m illion) (R m illion) vendors (R m illion) (R m illion) vendors (R m illion) (R m illion) of (R m illion) (R m illion)
Agencies and other services 1 4 053 19 193 -9 456 4 837 22 027 -9 307 5 317 23 121 -9 586 vendors
5 896 25 634 -11 350
Agriculture, f orestry and f ishing2 3 079 6 806 -6 841 3 678 10 121 -8 320 4 106 10 789 -9 569 4 442 9 383 -11 772
Bricks, ceramic, glass, cement and similar products 275 678 -182 301 802 -226 321 879 -258 342 918 -328
Catering and accommodation 842 2 433 -269 956 2 980 -247 1 047 3 073 -316 1 123 3 434 -359
Chemicals and chemical, rubber and plastic products 936 6 357 -4 265 1 008 5 326 -4 214 1 041 5 949 -4 794 1 062 6 442 -5 926
Clothing and f ootw ear 221 749 -216 250 836 -264 258 907 -166 270 985 -199
Coal and petroleum products 380 1 211 -5 979 413 1 387 -5 705 442 1 397 -5 942 492 1 526 -8 217
2019 Tax Statistics

Construction 3 371 14 414 -4 099 3 825 15 773 -4 531 4 091 15 868 -5 011 4 376 16 788 -4 914
VALUE-ADDED TAX
Educational services 121 392 -98 150 378 -102 168 431 -166 191 455 -160
Electricity, gas and w ater 2 218 6 172 -2 141 242 6 749 -2 736 263 7 489 -2 863 301 10 595 -1 758
Financing, insurance, real estate and business services 2 12 254 73 949 -17 458 13 612 78 985 -19 929 14 258 82 946 -19 866 14 913 96 003 -23 078
Food, drink and tobacco 848 11 519 -4 375 942 11 964 -4 791 1 021 13 381 -4 935 1 089 15 284 -5 672
Leather, leather goods and f ur (excl. f ootw ear & clothing) 38 78 -174 41 122 -188 44 148 -191 46 111 -121
Machinery and related items 1 266 6 626 -2 987 1 407 8 086 -3 110 1 473 8 083 -3 454 1 537 8 281 -4 162
Medical, dental and other health and veterinary services 576 5 225 -313 655 5 735 -400 705 6 186 -603 755 7 448 -494
Metal (including metal products) 1 217 3 754 -7 012 1 328 4 187 -7 713 1 372 4 159 -9 113 1 409 4 619 -12 967
Mining and quarrying 983 9 204 -33 325 1 064 9 732 -34 722 1 139 10 437 -39 647 1 222 13 422 -50 602
Other manuf acturing industries 474 1 523 -2 790 559 1 875 -3 019 614 2 131 -3 261 655 2 548 -3 749
VALUE-ADDED TAX
Paper, printing and publishing 425 2 246 -439 460 2 576 -508 470 2 536 -610 483 2 647 -663
Personal and household services 111 394 -17 141 438 -29 161 480 -95 184 558 -65
Public administration 558 3 227 -8 491 552 3 357 -8 475 549 3 993 -9 139 537 4 225 -11 304
Recreation and cultural services 361 2 656 -295 427 2 907 -670 437 3 184 -578 464 3 555 -373
Research and scientif ic institutes 74 443 -157 94 543 -172 97 456 -211 95 509 -224
Retail trade 6 841 14 516 -5 765 7 308 16 005 -5 941 7 586 17 162 -6 181 7 875 18 543 -7 127
Scientif ic, optical and similar equipment 117 531 -166 133 775 -250 145 683 -319 150 766 -319
Social and related community services 298 324 -223 325 326 -246 361 366 -328 367 413 -419
Specialised repair services 473 1 157 -632 517 1 265 -368 543 1 293 -416 559 1 342 -594
Textiles 234 869 -435 236 920 -527 242 933 -494 247 1 026 -758
Transport equipment 173 966 -648 188 1 087 -1 058 209 1 106 -648 210 1 078 -911
Transport, storage and communications 2 096 14 085 -5 931 2 296 16 134 -7 340 2 391 17 207 -6 532 2 519 19 936 -8 008
Vehicles, parts and accessories 874 3 496 -15 263 952 4 431 -18 646 980 4 313 -17 850 1 046 5 023 -22 615
Wholesale trade 4 282 11 779 -8 278 4 724 13 994 -8 783 4 942 15 204 -8 998 5 181 16 439 -10 850
Wood, w ood products and f urniture 247 558 -266 291 626 -379 297 668 -400 314 692 -223
Total 48 316 227 530 -148 983 53 912 252 447 -162 914 57 090 266 959 -172 541 60 352 300 628 -210 279
2. Data has been manually adjusted for selected vendors that were incorrectly classified on the SARS records.
21
Table A4.2.3: VAT: Payments and refunds by sector (for vendors whose tax periods end on the last day of January, March, May, July, September and November), 2015/16 – 2018/19
Fiscal year 2015/16 2016/17 2017/18 2018/19
2019
Sector Number of Payments Refunds Number of Payments Refunds Number of Payments Refunds Number of Payments Refunds
2019TAX
Agencies and other services 1 14 151 2 770 -659 15 391 2 783 -783 16 753 3 083 -901 18 315 3 575 -1 048
Catering and accommodation 5 468 981 -141 5 546 1 056 -185 5 554 1 097 -231 5 759 1 146 -174
Chemicals and chemical, rubber and plastic products 1 300 263 -59 1 324 265 -52 1 335 275 -58 1 401 297 -70
609 107 -10 608 93 -12 615 94 -12 662 105 -14
TaxSTATISTICS
Clothing and footwear
Statistics
VALUE-ADDED TAX
Coal and petroleum products 187 27 -18 201 26 -17 195 29 -12 221 30 -25
Construction 12 123 2 237 -429 12 559 2 294 -629 12 968 2 366 -565 13 909 2 602 -450
Electricity, gas and water 561 100 -429 641 96 -482 684 101 -28 771 115 -122
Financing, insurance, real estate and business services 57 583 11 960 -2 657 56 515 11 761 -2 569 55 621 11 802 -2 681 56 382 13 009 -2 752
Food, drink and tobacco 1 384 207 -69 1 465 202 -77 1 521 219 -80 1 636 244 -74
Leather, leather goods and fur (excl. footwear & clothing) 108 20 -3 113 20 -5 106 19 -7 112 25 -13
Machinery and related items 3 020 668 -90 3 061 639 -95 3 068 634 -102 3 196 665 -99
6 821 1 835 -91 7 048 2 000 -66 7 204 2 106 -123 7 471 2 374 -70
VALUE-ADDED TAX
Medical, dental and other health and veterinary services

Metal (including metal products) 2 420 556 -56 2 389 544 -47 2 401 533 -61 2 502 588 -74
Mining and quarrying 754 371 -82 786 204 -90 821 222 -82 887 245 -193
Other manufacturing industries 1 434 252 -68 1 518 269 -71 1 568 269 -54 1 649 302 -65
Personal and household services 1 399 229 -15 1 453 231 -21 1 489 237 -22 1 624 274 -27
Public administration 77 23 -33 71 27 -32 72 26 -31 68 28 -15
Retail trade 13 851 1 685 -311 13 577 1 665 -310 13 080 1 658 -296 13 330 1 746 -346
Textiles 420 71 -13 487 84 -16 439 85 -16 476 96 -17
Transport equipment 472 83 -41 525 88 -35 530 91 -28 568 107 -111
Transport, storage and communications 4 857 893 -265 4 831 895 -219 4 914 934 -239 5 282 1 018 -276
Vehicles, parts and accessories 1 802 299 -32 1 928 296 -50 2 028 290 -49 2 184 330 -45
Wholesale trade 7 307 1 148 -256 7 324 1 103 -286 7 743 1 136 -281 7 261 1 160 -275
Wood, wood products and furniture 933 187 -14 935 171 -17 922 171 -24 969 191 -24
Total 160 718 30 089 -7 592 162 339 30 051 -7 904 163 821 30 806 -7 823 169 654 33 905 -8 321
22
227
228
Table A4.2.4: VAT: Payments and refunds by sector (for vendors whose tax periods end on the last day of February, April, June, August, October and December), 2015/16 – 2018/19
Fiscal year 2015/16 2016/17 2017/18 2018/19
2019
2019TAX
Agencies and other services 1 15 318 3 207 -642 16 677 3 342 -881 17 848 3 451 -991 19 279 3 963 -1 093
Catering and accommodation 6 604 1 237 -185 6 700 1 271 -173 6 632 1 322 -559 6 835 1 460 -284
Chemicals and chemical, rubber and plastic products 1 537 351 -78 1 530 330 -71 1 517 338 -54 1 553 366 -81
Statistics
TaxSTATISTICS
Clothing and footwear 633 108 -11 660 107 -12 657 104 -8 733 122 -10
VALUE-ADDED TAX
Coal and petroleum products 226 26 -12 226 28 -9 240 35 -14 245 37 -26
Construction 13 705 2 844 -481 14 124 2 661 -503 14 353 2 716 -501 15 256 3 004 -641
Electricity, gas and water 557 138 -87 640 109 -129 708 122 -45 800 148 -256
Financing, insurance, real estate and business services 71 918 14 698 -3 242 70 008 14 307 -2 963 68 347 14 568 -3 052 68 758 15 927 -3 191
Food, drink and tobacco 1 473 239 -96 1 567 235 -94 1 641 251 -87 1 772 275 -106
Leather, leather goods and fur (excl. footwear & clothing) 127 28 -5 119 23 -4 119 22 -5 133 24 -6
Machinery and related items 3 501 821 -109 3 498 780 -150 3 476 785 -101 3 612 840 -134
VALUE-ADDED TAX
Medical, dental and other health and veterinary services 7 825 2 144 -108 7 969 2 282 -88 8 101 2 385 -71 8 392 2 763 -90
Metal (including metal products) 2 721 668 -55 2 740 676 -49 2 668 638 -52 2 723 694 -54
Mining and quarrying 938 312 -464 950 250 -385 987 276 -119 1 069 343 -158
Other manufacturing industries 1 449 270 -64 1 544 281 -59 1 643 300 -53 1 735 344 -58
Personal and household services 1 586 267 -18 1 661 273 -22 1 718 278 -17 1 804 318 -19
Public administration 79 58 -83 70 29 -41 70 33 -29 66 24 -16
Retail trade 16 806 2 122 -345 16 274 2 109 -376 15 636 2 067 -415 15 665 2 228 -421
Textiles 485 87 -12 532 94 -10 497 91 -9 518 101 -16

Transport equipment 491 78 -40 553 82 -30 581 89 -36 618 100 -52
Transport, storage and communications 5 668 1 194 -294 5 695 1 147 -265 5 687 1 166 -344 5 938 1 327 -314
Vehicles, parts and accessories 1 924 297 -34 2 039 312 -40 2 126 322 -81 2 300 364 -105
Wholesale trade 8 590 1 432 -303 8 765 1 356 -319 8 329 1 332 -324 8 208 1 409 -351
Wood, wood products and furniture 1 183 218 -22 1 169 207 -17 1 169 213 -15 1 190 224 -22
Total 203 350 38 325 -10 038 203 969 37 903 -9 931 203 032 38 827 -10 460 208 086 42 778 -11 205
23
Table A4.2.5: VAT: Payments and refunds by sector (for vendors that have 4 monthly, 6 monthly and annual tax periods), 2015/16 – 2018/19
Fiscal year 2015/16 2016/17 2017/18 2018/19
Agencies and other services 1 10 2 -0 11 2 -0 9 3 -0 8 5 –

Agriculture, forestry and fishing 12 002 359 -142 10 978 -1 968 -146 10 189 -2 055 -126 9 762 304 -133
Bricks, ceramic, glass, cement and similar products – – – – – – – – – – – –
Catering and accommodation 1 0 – 1 0 – – – – – – –
Chemicals and chemical, rubber and plastic products 2 1 – 2 0 – 1 1 – – – –
2019 TAX STATISTICS

– – – – – – – – – – – –
2019 Tax Statistics

Clothing and footwear
VALUE-ADDED TAX
Coal and petroleum products – – – – – – – – – – – –

Construction 2 0 – 2 0 – 2 0 – 3 1 –
Educational services – – – – – – – – – – – –
Electricity, gas and water – – – – – – – – – – – –
Financing, insurance, real estate and business services 803 42 -6 841 2 322 -16 816 2 422 -19 828 54 -18
Food, drink and tobacco 2 0 -0 1 – -0 1 – -0 1 – -0
Leather, leather goods and fur (excl. footwear & clothing) – – – – – – – – – – – –

Machinery and related items – – – – – – – – – – – –
VALUE-ADDED TAX
Medical, dental and other health and veterinary services 2 0 -0 2 0 -0 1 – -0 1 – -0
Metal (including metal products) – – – – – – – – – – – –
Mining and quarrying 1 0 – – – – 1 0 – 1 0 –
Other manufacturing industries 1 0 – 1 0 – 1 0 – 1 0 –

Paper, printing and publishing – – – – – – – – – – – –
Personal and household services – – – – – – – – – – – –

Public administration – – – – – – – – – – – –
Recreation and cultural services 1 0 – 1 0 – 1 0 – 1 0 –
Research and scientific institutes – – – – – – – – – – – –
Retail trade 2 0 – 3 0 -0 3 0 – 2 0 –
Scientific, optical and similar equipment – – – – – – – – – – – –
Social and related community services 1 – -0 1 – -0 1 0 -0 1 0 –
Specialised repair services 1 0 – 1 0 – 1 0 – 1 0 –

Textiles – – – – – – – – – – – –
Transport equipment 2 0 – – – – 2 0 – 2 0 –
Transport, storage and communications 5 0 -0 5 0 -0 7 0 -0 5 0 -0

Vehicles, parts and accessories – – – – – – – – – – – –
Wholesale trade 2 1 -0 1 – -0 1 – -0 1 – -0
Wood, wood products and furniture 1 0 – 1 0 – 1 0 – – – –
Other2 – – – – – – – – – – – –
Total 12 841 404 -147 11 852 357 -162 11 038 371 -145 10 618 364 -150
24
229
230
Table A4.2.6: Import VAT, Domestic VAT payments and VAT refunds by sector, 2016/17 – 2018/19
Fiscal year 2016/17 2017/18 2018/19
Sector, R m illion Im port VAT Gross VAT Net Im port VAT Gross VAT Net Im port VAT Gross VAT Net
VAT Paym ents VAT Refunds VAT Paym ents VAT Refunds VAT Paym ents VAT Refunds
Agencies and other services 1 9 868 28 154 38 022 -10 971 27 051 9 478 29 658 39 136 -11 478 27 658 10 652 33 178 43 830 -13 491 30 339
Agriculture, forestry and fishing2 1 485 13 371 14 856 -12 740 2 116 1 593 14 167 15 760 -14 082 1 678 1 750 15 703 17 453 -16 700 753
Bricks, ceramic, glass, cement and similar products 600 1 058 1 658 -262 1 395 692 1 144 1 836 -308 1 528 817 1 192 2 009 -364 1 644
Catering and accommodation 83 5 307 5 390 -604 4 786 111 5 492 5 603 -1 105 4 498 197 6 040 6 236 -817 5 420
Chemicals and chemical, rubber and plastic products 10 920 5 921 16 842 -4 336 12 505 10 971 6 562 17 533 -4 906 12 627 12 022 7 105 19 128 -6 077 13 051
Clothing and footw ear 1 365 1 036 2 401 -288 2 113 1 289 1 106 2 395 -186 2 209 1 425 1 211 2 636 -222 2 414
Coal and petroleum products 1 370 1 441 2 811 -5 730 -2 919 1 875 1 460 3 336 -5 969 -2 633 2 408 1 593 4 001 -8 269 -4 268
2019 Tax Statistics

Construction 2 087 20 728 22 815 -5 664 17 152 2 180 20 950 23 130 -6 077 17 053 2 039 22 394 24 433 -6 004 18 429
2019 TAX STATISTICS

VALUE-ADDED TAX
Educational services 45 747 791 -159 633 35 850 885 -239 646 34 917 951 -246 705
Electricity, gas and w ater 2 2 784 6 953 9 737 -3 347 6 390 2 061 7 712 9 773 -2 936 6 837 1 618 10 859 12 476 -2 136 10 340
Financing, insurance, real estate and business services 2 17 952 107 375 125 326 -25 479 99 847 18 196 111 738 129 934 -25 618 104 316 19 780 124 993 144 773 -29 039 115 734
Food, drink and tobacco 4 908 12 401 17 308 -4 962 12 347 5 660 13 851 19 510 -5 102 14 408 6 120 15 804 21 923 -5 851 16 072
Leather, leather goods and fur (excl. footw ear & clothing) 229 165 394 -197 196 252 189 441 -203 238 236 160 396 -140 257
Machinery and related items 10 287 9 505 19 791 -3 355 16 436 10 860 9 503 20 363 -3 657 16 705 11 935 9 786 21 721 -4 395 17 327
Medical, dental and other health and veterinary services 387 10 016 10 404 -554 9 850 460 10 678 11 137 -796 10 341 785 12 585 13 370 -654 12 716
Metal (including metal products) 4 960 5 406 10 367 -7 809 2 558 5 863 5 330 11 193 -9 226 1 967 6 752 5 902 12 653 -13 095 -442
Mining and quarrying 2 773 10 186 12 959 -35 197 -22 238 3 627 10 935 14 562 -39 849 -25 286 4 051 14 010 18 061 -50 954 -32 893
Other manufacturing industries 2 466 2 425 4 891 -3 149 1 742 2 670 2 700 5 370 -3 367 2 003 3 268 3 195 6 463 -3 871 2 592
VALUE-ADDED TAX
Paper, printing and publishing 2 114 3 189 5 302 -551 4 752 2 082 3 295 5 377 -830 4 547 2 442 3 272 5 714 -729 4 985
Personal and household services 64 942 1 006 -72 934 84 995 1 079 -135 944 80 1 150 1 230 -111 1 119
Public administration 3 3 413 3 416 -8 549 -5 132 80 4 052 4 133 -9 199 -5 066 113 4 277 4 390 -11 336 -6 946
Recreation and cultural services 254 3 558 3 812 -837 2 975 250 3 838 4 088 -769 3 319 195 4 284 4 479 -562 3 917
Research and scientific institutes 71 696 767 -204 562 54 604 658 -241 417 70 681 752 -262 490
Retail trade 9 620 19 779 29 399 -6 627 22 772 11 155 20 887 32 042 -6 892 25 150 12 576 22 517 35 092 -7 893 27 199
Scientific, optical and similar equipment 1 219 914 2 132 -276 1 856 1 203 825 2 028 -349 1 679 1 358 919 2 277 -355 1 922
Social and related community services 26 630 656 -521 135 26 671 697 -607 90 22 771 794 -747 46
Specialised repair services 979 2 416 3 395 -436 2 958 1 021 2 421 3 442 -475 2 967 1 299 2 559 3 859 -663 3 195
Textiles 1 684 1 098 2 782 -553 2 229 1 706 1 109 2 816 -519 2 296 2 069 1 224 3 292 -791 2 501
Transport equipment 1 064 1 257 2 321 -1 123 1 198 763 1 285 2 048 -712 1 336 798 1 284 2 082 -1 074 1 008
Transport, storage and communications 5 734 18 176 23 911 -7 824 16 087 5 685 19 307 24 992 -7 115 17 877 5 831 22 280 28 111 -8 598 19 513
Vehicles, parts and accessories 25 297 5 039 30 336 -18 736 11 601 26 443 4 925 31 367 -17 979 13 388 30 430 5 718 36 148 -22 765 13 383
Wholesale trade 20 369 16 453 36 822 -9 387 27 435 21 904 17 672 39 576 -9 604 29 973 24 483 19 007 43 490 -11 477 32 014
Wood, w ood products and furniture 290 1 004 1 294 -413 881 330 1 053 1 383 -439 944 371 1 107 1 478 -268 1 210
Other 3 4 871 – 4 871 - 4 871 2 263 – 2 263 - 2 263 4 591 – 4 591 - 4 591
Total 148 228 320 759 468 987 -180 913 288 073 152 923 336 964 489 887 -190 969 298 918 172 615 377 675 550 291 -229 957 320 334
2. Data has beenmanually adjusted for selected vendors that were incorrectly classified on the SARS records.
25
Table A4.2.6: Import VAT, Domestic VAT payments and VAT refunds by sector, 2016/17 – 2018/19 (continued)
Fiscal year 2016/17 2017/18 2018/19
Sector, R m illion Im port VAT VAT Gross VAT Net Im port VAT Gross VAT Net Im port VAT Gross VAT Net
Paym ents VAT Refunds VAT Paym ents VAT Refunds VAT Paym ents VAT Refunds
Agencies and other services 6.7% 8.8% 8.1% 6.1% 9.4% 6.2% 8.8% 8.0% 6.0% 9.3% 6.2% 8.8% 8.0% 5.9% 9.5%
Agriculture, forestry and fishing 1.0% 4.2% 3.2% 7.0% 0.7% 1.0% 4.2% 3.2% 7.4% 0.6% 1.0% 4.2% 3.2% 7.3% 0.2%
Bricks, ceramic, glass, cement and similar products 0.4% 0.3% 0.4% 0.1% 0.5% 0.5% 0.3% 0.4% 0.2% 0.5% 0.5% 0.3% 0.4% 0.2% 0.5%
Catering and accommodation 0.1% 1.7% 1.1% 0.3% 1.7% 0.1% 1.6% 1.1% 0.6% 1.5% 0.1% 1.6% 1.1% 0.4% 1.7%
Chemicals and chemical, rubber and plastic products 7.4% 1.8% 3.6% 2.4% 4.3% 7.2% 1.9% 3.6% 2.6% 4.2% 7.0% 1.9% 3.5% 2.6% 4.1%
Clothing and footw ear 0.9% 0.3% 0.5% 0.2% 0.7% 0.8% 0.3% 0.5% 0.1% 0.7% 0.8% 0.3% 0.5% 0.1% 0.8%
Coal and petroleum products 0.9% 0.4% 0.6% 3.2% -1.0% 1.2% 0.4% 0.7% 3.1% -0.9% 1.4% 0.4% 0.7% 3.6% -1.3%
2019 TAX STATISTICS

1.4% 4.9% 6.0% 1.4% 4.7% 5.7% 1.2% 4.4% 2.6% 5.8%
2019 Tax Statistics

Construction 6.5% 3.1% 6.2% 3.2% 5.9%
VALUE-ADDED TAX
Educational services 0.0% 0.2% 0.2% 0.1% 0.2% 0.0% 0.3% 0.2% 0.1% 0.2% 0.0% 0.2% 0.2% 0.1% 0.2%
Electricity, gas and w ater 1.9% 2.2% 2.1% 1.9% 2.2% 1.3% 2.3% 2.0% 1.5% 2.3% 0.9% 2.9% 2.3% 0.9% 3.2%
Financing, insurance, real estate and business services 12.1% 33.5% 26.7% 14.1% 34.7% 11.9% 33.2% 26.5% 13.4% 34.9% 11.5% 33.1% 26.3% 12.6% 36.1%
Food, drink and tobacco 3.3% 3.9% 3.7% 2.7% 4.3% 3.7% 4.1% 4.0% 2.7% 4.8% 3.5% 4.2% 4.0% 2.5% 5.0%
Leather, leather goods and fur (excl. footw ear & clothing) 0.2% 0.1% 0.1% 0.1% 0.1% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.1% 0.1% 0.1%
Machinery and related items 6.9% 3.0% 4.2% 1.9% 5.7% 7.1% 2.8% 4.2% 1.9% 5.6% 6.9% 2.6% 3.9% 1.9% 5.4%
Medical, dental and other health and veterinary services 0.3% 3.1% 2.2% 0.3% 3.4% 0.3% 3.2% 2.3% 0.4% 3.5% 0.5% 3.3% 2.4% 0.3% 4.0%
Metal (including metal products) 3.3% 1.7% 2.2% 4.3% 0.9% 3.8% 1.6% 2.3% 4.8% 0.7% 3.9% 1.6% 2.3% 5.7% -0.1%
Mining and quarrying 1.9% 3.2% 2.8% 19.5% -7.7% 2.4% 3.2% 3.0% 20.9% -8.5% 2.3% 3.7% 3.3% 22.2% -10.3%
Other manufacturing industries 1.7% 0.8% 1.0% 1.7% 0.6% 1.7% 0.8% 1.1% 1.8% 0.7% 1.9% 0.8% 1.2% 1.7% 0.8%
VALUE-ADDED TAX
Paper, printing and publishing 1.4% 1.0% 1.1% 0.3% 1.6% 1.4% 1.0% 1.1% 0.4% 1.5% 1.4% 0.9% 1.0% 0.3% 1.6%
Personal and household services 0.0% 0.3% 0.2% 0.0% 0.3% 0.1% 0.3% 0.2% 0.1% 0.3% 0.0% 0.3% 0.2% 0.0% 0.3%
Public administration 0.0% 1.1% 0.7% 4.7% -1.8% 0.1% 1.2% 0.8% 4.8% -1.7% 0.1% 1.1% 0.8% 4.9% -2.2%
Recreation and cultural services 0.2% 1.1% 0.8% 0.5% 1.0% 0.2% 1.1% 0.8% 0.4% 1.1% 0.1% 1.1% 0.8% 0.2% 1.2%
Research and scientific institutes 0.0% 0.2% 0.2% 0.1% 0.2% 0.0% 0.2% 0.1% 0.1% 0.1% 0.0% 0.2% 0.1% 0.1% 0.2%
Retail trade 6.5% 6.2% 6.3% 3.7% 7.9% 7.3% 6.2% 6.5% 3.6% 8.4% 7.3% 6.0% 6.4% 3.4% 8.5%
Scientific, optical and similar equipment 0.8% 0.3% 0.5% 0.2% 0.6% 0.8% 0.2% 0.4% 0.2% 0.6% 0.8% 0.2% 0.4% 0.2% 0.6%
Social and related community services 0.0% 0.2% 0.1% 0.3% 0.0% 0.0% 0.2% 0.1% 0.3% 0.0% 0.0% 0.2% 0.1% 0.3% 0.0%
Specialised repair services 0.7% 0.8% 0.7% 0.2% 1.0% 0.7% 0.7% 0.7% 0.2% 1.0% 0.8% 0.7% 0.7% 0.3% 1.0%
Textiles 1.1% 0.3% 0.6% 0.3% 0.8% 1.1% 0.3% 0.6% 0.3% 0.8% 1.2% 0.3% 0.6% 0.3% 0.8%
Transport equipment 0.7% 0.4% 0.5% 0.6% 0.4% 0.5% 0.4% 0.4% 0.4% 0.4% 0.5% 0.3% 0.4% 0.5% 0.3%
Transport, storage and communications 3.9% 5.7% 5.1% 4.3% 5.6% 3.7% 5.7% 5.1% 3.7% 6.0% 3.4% 5.9% 5.1% 3.7% 6.1%
Vehicles, parts and accessories 17.1% 1.6% 6.5% 10.4% 4.0% 17.3% 1.5% 6.4% 9.4% 4.5% 17.6% 1.5% 6.6% 9.9% 4.2%
Wholesale trade 13.7% 5.1% 7.9% 5.2% 9.5% 14.3% 5.2% 8.1% 5.0% 10.0% 14.2% 5.0% 7.9% 5.0% 10.0%
Wood, w ood products and furniture 0.2% 0.3% 0.3% 0.2% 0.3% 0.2% 0.3% 0.3% 0.2% 0.3% 0.2% 0.3% 0.3% 0.1% 0.4%
Other 3.3% 0.0% 1.0% 0.0% 1.7% 1.5% 0.0% 0.5% 0.0% 0.8% 2.7% 0.0% 0.8% 0.0% 1.4%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
26
231
232
Table A4.2.7: Import VAT, Domestic VAT payments and VAT refunds by economic activity, 2016/17 – 2018/19
Tax year, R million 2016/17 2017/18 2018/19
Economic activity1 Import VAT Gross VAT Net Import VAT Gross VAT Net Import VAT Gross VAT Net
VAT Payments VAT Refunds VAT Payments VAT Refunds VAT Payments VAT Refunds
Primary sector 4 258 23 557 27 815 -47 937 -20 122 5 220 25 102 30 323 -53 931 -23 608 5 801 29 712 35 513 -67 654 -32 140
Agriculture, forestry and fishing 1 485 13 371 14 856 -12 740 2 116 1 593 14 167 15 760 -14 082 1 678 1 750 15 703 17 453 -16 700 753
Mining and quarrying 2 773 10 186 12 959 -35 197 -22 238 3 627 10 935 14 562 -39 849 -25 286 4 051 14 010 18 061 -50 954 -32 893
Secondary sector 48 346 74 501 122 847 -42 016 80 831 50 458 78 073 128 531 -44 787 83 744 55 677 87 006 142 683 -53 641 89 041
Manufacturing2 43 475 46 820 90 295 -33 005 57 290 46 217 49 412 95 629 -35 774 59 855 52 020 53 753 105 773 -45 502 60 272
2019 Tax Statistics

2019 TAX STATISTICS
Electricity, gas and water 2 784 6 953 9 737 -3 347 6 390 2 061 7 712 9 773 -2 936 6 837 1 618 10 859 12 476 -2 136 10 340
VALUE-ADDED TAX
Construction 2 087 20 728 22 815 -5 664 17 152 2 180 20 950 23 130 -6 077 17 053 2 039 22 394 24 433 -6 004 18 429
Tertiary sector 90 753 222 701 313 454 -90 960 222 493 94 982 233 788 328 770 -92 251 236 519 106 547 260 957 367 504 -108 661 258 843
Wholesale and retail trade, catering and accommodation 3 56 349 48 994 105 343 -35 790 69 553 60 634 51 397 112 031 -36 054 75 976 68 985 55 841 124 826 -43 615 81 211
Transport, storage and communication 5 734 18 176 23 911 -7 824 16 087 5 685 19 307 24 992 -7 115 17 877 5 831 22 280 28 111 -8 598 19 513
Financial intermediation, insurance, real-estate and business services 4 27 890 136 224 164 115 -36 654 127 461 27 727 142 001 169 728 -37 338 132 390 30 502 158 852 189 354 -42 792 146 562
Community, social and personal services 5 779 19 306 20 086 -10 692 9 394 936 21 083 22 019 -11 744 10 275 1 229 23 985 25 213 -13 656 11 557
Other6 4 871 - 4 871 - 4 871 2 263 - 2 263 - 2 263 4 591 - 4 591 - 4 591
Total 148 228 320 759 468 987 -180 913 288 073 152 923 336 964 489 887 -190 969 298 918 172 615 377 675 550 291 -229 957 320 334
VALUE-ADDED TAX
Percentage of total
Primary sector 2.9% 7.3% 5.9% 26.5% -7.0% 3.4% 7.4% 6.2% 28.2% -7.9% 3.4% 7.9% 6.5% 29.4% -10.0%
Agriculture, forestry and fishing 1.0% 4.2% 3.2% 7.0% 0.7% 1.0% 4.2% 3.2% 7.4% 0.6% 1.0% 4.2% 3.2% 7.3% 0.2%
Mining and quarrying 1.9% 3.2% 2.8% 19.5% -7.7% 2.4% 3.2% 3.0% 20.9% -8.5% 2.3% 3.7% 3.3% 22.2% -10.3%
Secondary sector 32.6% 23.2% 26.2% 23.2% 28.1% 33.0% 23.2% 26.2% 23.5% 28.0% 32.3% 23.0% 25.9% 23.3% 27.8%
Manufacturing 29.3% 14.6% 19.3% 18.2% 19.9% 30.2% 14.7% 19.5% 18.7% 20.0% 30.1% 14.2% 19.2% 19.8% 18.8%
Electricity, gas and water 1.9% 2.2% 2.1% 1.9% 2.2% 1.3% 2.3% 2.0% 1.5% 2.3% 0.9% 2.9% 2.3% 0.9% 3.2%
Construction 1.4% 6.5% 4.9% 3.1% 6.0% 1.4% 6.2% 4.7% 3.2% 5.7% 1.2% 5.9% 4.4% 2.6% 5.8%
Tertiary sector 61.2% 69.4% 66.8% 50.3% 77.2% 62.1% 69.4% 67.1% 48.3% 79.1% 61.7% 69.1% 66.8% 47.3% 80.8%
Wholesale and retail trade, catering and accommodation 38.0% 15.3% 22.5% 19.8% 24.1% 39.6% 15.3% 22.9% 18.9% 25.4% 40.0% 14.8% 22.7% 19.0% 25.4%
Transport, storage and communication 3.9% 5.7% 5.1% 4.3% 5.6% 3.7% 5.7% 5.1% 3.7% 6.0% 3.4% 5.9% 5.1% 3.7% 6.1%
Financial intermediation, insurance, real-estate and business services 4 18.8% 42.5% 35.0% 20.3% 44.2% 18.1% 42.1% 34.6% 19.6% 44.3% 17.7% 42.1% 34.4% 18.6% 45.8%
Community, social and personal services 0.5% 6.0% 4.3% 5.9% 3.3% 0.6% 6.3% 4.5% 6.1% 3.4% 0.7% 6.4% 4.6% 5.9% 3.6%
Other 3.3% 0.0% 1.0% 0.0% 1.7% 1.5% 0.0% 0.5% 0.0% 0.8% 2.7% 0.0% 0.8% 0.0% 1.4%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
1. SARS' source of income code is used to classify vendors according to the Standard Industrial Classification (SIC) system. SARS' source of income code is not fully aligned with the SIC system that Statistics South Africa uses.
2. Includes the following SARS sectors – Brick s, ceramic, glass, cement and similar products; Chemicals and chemical, rubber and plastic products; Clothing and footwear; Coal and petroleum products; Food, drink and tobacco; Leather, leather goods and
fur (excl. footwear & clothing); Machinery and related items; Metal (including metal products); Other manufacturing industries; Paper, printing and publishing; Scientific, optical and similar equipment; Textiles; Transport equipment; and Wood, wood
3. Includes the following SARS sectors – Catering and accommodation; Retail trade; Specialised repair services; Vehicles, parts and accessories; and Wholesale trade
4. Includes the following SARS sectors – Agencies and other services; Financing, insurance, real estate and business services; and Research and scientific institutes
5. Includes the following SARS sectors – Educational services; Medical, dental and other health and veterinary services; Personal and household services; Public administration; Recreation and cultural services; and Social and related community services
6. Includes where the source of income was indicated as Other (as per SARS source code) or where the source of income was left blank on the return
27
Table A4.3.1: VAT: Payments and refunds by type of enterprise, 2015/16 – 2018/19
Fiscal year 2015/16 2016/17 2017/18 2018/19
Type of enterprise Number of Payments Refunds Number of Payments Refunds Number of Payments Refunds Number of Payments Refunds
A : Individual 87 922 10 644 -2 995 84 617 10 707 -2 983 80 082 10 549 -2 859 77 789 11 164 -2 986
B : Partnership 8 588 5 341 -3 568 8 208 5 486 -1 843 7 746 5 027 -1 997 7 454 5 731 -2 325
C : Company/Close corporation 313 774 271 128 -147 994 323 142 293 520 -162 396 330 491 310 157 -171 441 346 333 348 566 -207 994
D : Government/Local/Public authority 854 5 296 -9 637 819 5 903 -10 539 801 6 252 -10 194 768 6 662 -11 912
E : Association not for gain 2 412 1 836 -975 2 321 1 650 -912 2 344 1 695 -937 2 287 2 059 -1 152
2019 Tax Statistics

VALUE-ADDED TAX
F : Estate/Trust 10 069 1 736 -1 353 11 354 2 216 -1 580 11 985 2 534 -1 623 12 654 2 898 -1 527
G : Club 631 253 -37 607 273 -26 580 288 -36 564 368 -42
H : Welfare organisation 926 56 -193 855 57 -156 787 60 -178 765 62 -192
I : Other 49 58 -7 149 946 -477 165 401 -1 703 96 166 -1 825
Total 425 225 296 348 -166 760 432 072 320 759 -180 912 434 981 336 964 -190 969 448 710 377 675 -229 957
Percentage of total
A : Individual 20.7% 3.6% 1.8% 19.6% 3.3% 1.6% 18.4% 3.1% 1.5% 17.3% 3.0% 1.3%
B : Partnership 2.0% 1.8% 2.1% 1.9% 1.7% 1.0% 1.8% 1.5% 1.0% 1.7% 1.5% 1.0%
VALUE-ADDED TAX
C : Company/Close corporation 73.8% 91.5% 88.7% 74.8% 91.5% 89.8% 76.0% 92.0% 89.8% 77.2% 92.3% 90.4%
D : Government/Local/Public authority 0.2% 1.8% 5.8% 0.2% 1.8% 5.8% 0.2% 1.9% 5.3% 0.2% 1.8% 5.2%
E : Association not for gain 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.5% 0.5% 0.5% 0.5% 0.5%
F : Estate/Trust 2.4% 0.6% 0.8% 2.6% 0.7% 0.9% 2.8% 0.8% 0.8% 2.8% 0.8% 0.7%
G : Club 0.1% 0.1% 0.0% 0.1% 0.1% 0.0% 0.1% 0.1% 0.0% 0.1% 0.1% 0.0%
H : Welfare organisation 0.2% 0.0% 0.1% 0.2% 0.0% 0.1% 0.2% 0.0% 0.1% 0.2% 0.0% 0.1%
I : Other 0.0% 0.0% 0.0% 0.0% 0.3% 0.3% 0.0% 0.1% 0.9% 0.0% 0.0% 0.8%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
233
234
Table A4.4.1: VAT: Total output/input tax by sector, 2015/16 – 2018/19
Fiscal year 2015/16 2016/17 2017/18 2018/19
Sector Output Input Net Output Input Net Output Input Net Output Input Net
(R m illion) (R m illion) (R m illion) (R m illion) (R m illion) (R m illion) (R m illion) (R m illion) (R m illion) (R m illion) (R m illion) (R m illion)
Agriculture, forestry and fishing2 38 798 -37 864 933 42 274 -41 060 1 214 45 921 -45 722 199 50 853 -50 445 408
Bricks, ceramic, glass, cement and similar products 4 259 -3 549 710 4 628 -3 835 793 5 040 -4 212 829 5 618 -4 758 860
Chemicals and chemical, rubber and plastic products 41 088 -38 541 2 547 41 591 -39 412 2 179 42 740 -41 420 1 320 48 571 -47 370 1 201
Clothing and footw ear 4 856 -4 132 723 5 522 -4 038 1 485 5 224 -4 234 990 5 679 -4 690 989
Coal and petroleum products 9 081 -14 003 -4 923 8 223 -12 534 -4 310 8 718 -13 455 -4 737 10 620 -16 348 -5 728
2019 Tax Statistics

Construction 60 280 -45 546 14 734 64 869 -48 725 16 144 67 340 -52 689 14 651 73 258 -56 956 16 302
VALUE-ADDED TAX
Educational services 1 499 -927 572 1 574 -981 593 1 715 -1 138 577 2 178 -1 475 704
Electricity, gas and w ater 2 33 041 -29 449 3 592 37 122 -33 548 3 574 36 965 -32 081 4 884 41 351 -32 782 8 570
Financing, insurance, real estate and business services 2 334 947 -258 090 76 857 359 820 -273 218 86 602 376 118 -291 403 84 715 413 626 -316 615 97 011
Food, drink and tobacco 41 582 -34 350 7 233 46 184 -38 021 8 163 47 082 -38 571 8 511 52 324 -42 097 10 226
Leather, leather goods and fur (excl. footw ear & clothing) 737 -792 -55 774 -816 -42 741 -772 -30 722 -685 37
Machinery and related items 33 207 -28 394 4 813 36 014 -29 438 6 575 36 343 -30 985 5 358 39 238 -33 713 5 525
Medical, dental and other health and veterinary services 18 601 -9 923 8 678 20 198 -10 626 9 571 21 505 -11 718 9 787 25 822 -14 348 11 473
Metal (including metal products) 28 361 -30 739 -2 378 30 912 -33 367 -2 455 32 727 -36 787 -4 060 36 973 -42 786 -5 813
Mining and quarrying 46 459 -71 021 -24 562 48 404 -74 220 -25 816 54 148 -82 748 -28 600 65 236 -98 440 -33 204
Other manufacturing industries 9 475 -10 461 -986 10 405 -10 988 -583 11 928 -12 703 -775 13 925 -14 429 -504
VALUE-ADDED TAX
Paper, printing and publishing 11 544 -9 237 2 307 12 240 -9 494 2 747 11 784 -9 334 2 450 13 158 -10 574 2 584
Personal and household services 2 028 -1 187 842 2 191 -1 301 890 2 370 -1 585 786 2 756 -1 705 1 051
Public administration 21 080 -26 225 -5 144 25 870 -30 280 -4 410 23 043 -29 043 -6 000 25 540 -32 175 -6 635
Recreation and cultural services 8 790 -5 999 2 790 9 694 -6 956 2 739 10 277 -7 185 3 092 11 611 -7 875 3 736
Research and scientific institutes 1 030 -635 396 1 191 -713 478 1 066 -711 355 1 204 -776 428
Retail trade 155 729 -143 980 11 749 168 745 -154 700 14 045 172 068 -158 751 13 318 190 050 -174 556 15 495
Scientific, optical and similar equipment 2 393 -2 003 390 2 784 -2 128 656 2 792 -2 296 496 3 099 -2 572 527
Social and related community services 1 824 -1 670 154 1 916 -1 839 77 2 025 -2 082 -57 2 186 -2 081 106
Specialised repair services 8 134 -6 498 1 636 8 203 -6 194 2 009 8 138 -6 240 1 899 8 828 -6 920 1 908
Textiles 5 628 -5 086 542 5 593 -4 964 629 5 760 -5 231 529 6 480 -5 953 527
Transport equipment 3 423 -3 066 357 3 850 -3 666 184 4 285 -3 698 587 4 276 -4 137 138
Vehicles, parts and accessories 43 991 -55 727 -11 736 45 335 -57 906 -12 572 47 260 -59 852 -12 591 52 857 -68 980 -16 123
Wholesale trade 100 549 -95 247 5 302 108 400 -100 246 8 155 112 246 -104 798 7 448 127 518 -119 382 8 137
Wood, w ood products and furniture 4 230 -3 607 623 4 349 -3 736 612 4 471 -3 824 647 4 792 -3 943 850
Total 1 219 150 -1 092 197 126 952 1 315 756 -1 161 368 154 388 1 371 867 -1 230 157 141 711 1 536 689 -1 377 384 159 305
Table A4.4.2: VAT: Payments output/input tax by sector, 2015/16 – 2018/19
Fiscal year 2015/16 2016/17 2017/18 2018/19
Agriculture, forestry and fishing2 29 619 -15 361 14 258 49 131 -30 776 18 355 53 565 -34 870 18 695 38 999 -21 572 17 427
Bricks, ceramic, glass, cement and similar products 3 824 -2 824 1 000 4 213 -3 037 1 176 4 649 -3 423 1 226 5 058 -3 813 1 245
Chemicals and chemical, rubber and plastic products 27 989 -20 649 7 340 26 295 -19 484 6 811 27 228 -20 029 7 200 29 108 -21 881 7 227
Clothing and footw ear 4 132 -3 085 1 047 4 764 -2 948 1 816 4 643 -3 397 1 246 5 057 -3 789 1 268
Coal and petroleum products 4 311 -2 877 1 434 4 054 -2 310 1 744 4 091 -2 567 1 524 5 289 -3 619 1 671
2019 Tax Statistics

VALUE-ADDED TAX
Construction 55 839 -28 501 27 338 59 754 -35 990 23 763 62 370 -38 192 24 178 77 040 -39 899 37 141
Educational services 1 408 -596 811 1 496 -614 882 1 624 -770 854 2 061 -1 071 990
Electricity, gas and w ater 2 22 574 -15 972 6 602 28 405 -20 676 7 729 27 532 -19 475 8 057 34 970 -23 773 11 197
Financing, insurance, real estate and business services 2 293 515 -184 123 109 392 297 809 -179 546 118 263 306 966 -188 765 118 201 366 746 -233 329 133 417
Food, drink and tobacco 33 371 -21 170 12 201 38 012 -24 411 13 600 39 285 -24 847 14 437 44 491 -27 177 17 314
Leather, leather goods and fur (excl. footw ear & clothing) 553 -412 141 586 -405 181 642 -434 208 626 -455 171
Machinery and related items 26 719 -18 136 8 583 30 226 -19 697 10 529 29 965 -19 874 10 091 31 480 -21 382 10 097
Medical, dental and other health and veterinary services 18 084 -8 467 9 617 19 472 -8 893 10 579 20 961 -9 868 11 093 24 788 -12 150 12 638
Metal (including metal products) 19 656 -14 354 5 301 21 692 -15 577 6 115 22 186 -16 171 6 015 25 888 -16 632 9 256
Mining and quarrying 28 918 -17 104 11 814 31 962 -18 530 13 432 32 889 -20 094 12 795 42 067 -26 469 15 599
7 638 -5 406 2 232 8 386 -5 538 2 847 9 423 -6 439 2 984 11 209 -7 839 3 370
VALUE-ADDED TAX
Other manufacturing industries

Paper, printing and publishing 10 119 -6 904 3 214 10 778 -7 362 3 416 10 594 -7 224 3 370 11 365 -7 980 3 385
Personal and household services 1 946 -991 956 2 119 -1 000 1 119 2 262 -1 108 1 154 2 598 -1 270 1 328
Public administration 11 447 -6 167 5 280 13 371 -5 811 7 560 11 554 -6 329 5 225 11 718 -6 490 5 228
Recreation and cultural services 8 301 -4 892 3 409 9 331 -5 546 3 784 9 767 -5 730 4 037 11 232 -6 884 4 348
Research and scientific institutes 930 -327 602 1 105 -347 758 956 -292 664 1 073 -365 708
Retail trade 130 021 -109 720 20 301 143 639 -119 928 23 711 149 310 -126 714 22 597 164 979 -140 314 24 665
Scientific, optical and similar equipment 1 902 -1 139 763 2 210 -1 178 1 032 2 366 -1 498 868 2 579 -1 542 1 036
Social and related community services 1 368 -546 822 1 539 -700 838 1 734 -835 899 1 881 -1 049 832
Specialised repair services 7 237 -4 787 2 451 7 529 -4 808 2 721 7 441 -4 838 2 603 7 973 -5 317 2 656
Textiles 4 728 -3 630 1 098 4 779 -3 536 1 243 5 032 -3 875 1 157 5 789 -4 499 1 290
Transport equipment 2 700 -1 425 1 275 3 196 -1 725 1 471 3 659 -2 025 1 634 3 433 -2 103 1 331
Vehicles, parts and accessories 20 134 -15 796 4 338 22 803 -16 991 5 812 23 350 -18 041 5 309 26 664 -20 766 5 898
Wholesale trade 76 645 -60 700 15 945 84 975 -64 366 20 610 89 895 -70 432 19 463 100 575 -80 105 20 470
Wood, w ood products and furniture 3 762 -2 717 1 045 3 893 -2 802 1 091 4 069 -2 908 1 161 4 390 -3 245 1 145
Total 987 708 -650 700 337 007 1 076 754 -704 264 372 490 1 121 487 -747 399 374 088 1 273 220 -851 739 421 482
235
236
Table A4.4.3: VAT: Refunds output/input tax by sector, 2015/16 – 2018/19
Fiscal year 2015/16 2016/17 2017/18 2018/19
2019
2019TAX
Agencies and other services 1 4 889 -23 897 -19 009 10 549 -25 132 -14 583 11 267 -25 962 -14 695 14 634 -32 924 -18 290
Agriculture, forestry and fishing2 9 178 -22 504 -13 325 9 803 -24 664 -14 862 10 548 -26 559 -16 011 11 854 -28 873 -17 020
Bricks, ceramic, glass, cement and similar products 435 -725 -290 415 -798 -383 391 -788 -397 560 -945 -385
Catering and accommodation 843 -1 867 -1 025 756 -1 955 -1 199 740 -2 083 -1 343 710 -1 736 -1 026
Chemicals and chemical, rubber and plastic products 13 099 -17 893 -4 793 15 297 -19 928 -4 631 15 512 -21 392 -5 880 19 463 -25 489 -6 026
Clothing and footw ear 724 -1 047 -323 758 -1 089 -331 580 -837 -256 622 -900 -278
Statistics
TaxSTATISTICS
Coal and petroleum products 4 769 -11 127 -6 357 4 170 -10 224 -6 054 4 627 -10 888 -6 260 5 331 -12 730 -7 399
VALUE-ADDED TAX
Construction 4 441 -17 045 -12 605 5 115 -12 734 -7 619 4 969 -14 496 -9 527 -3 782 -17 057 -20 838
Educational services 92 -331 -239 78 -367 -289 90 -368 -278 118 -404 -286
Electricity, gas and w ater 2 10 467 -13 477 -3 010 8 717 -12 872 -4 156 9 433 -12 606 -3 173 6 382 -9 009 -2 627
Financing, insurance, real estate and business services 2 41 433 -73 967 -32 535 45 350 -79 290 -33 941 50 960 -86 930 -35 970 46 880 -83 287 -36 406
Food, drink and tobacco 8 211 -13 180 -4 969 8 172 -13 609 -5 437 7 797 -13 723 -5 926 7 832 -14 920 -7 088
Leather, leather goods and fur (excl. footw ear & clothing) 184 -379 -195 188 -411 -223 99 -338 -238 96 -230 -135
Machinery and related items 6 488 -10 258 -3 770 5 788 -9 742 -3 954 6 378 -11 111 -4 733 7 758 -12 331 -4 573
Medical, dental and other health and veterinary services 517 -1 456 -939 726 -1 733 -1 008 544 -1 849 -1 306 1 033 -2 198 -1 165
Metal (including metal products) 8 705 -16 385 -7 679 9 220 -17 790 -8 571 10 541 -20 616 -10 075 11 085 -26 154 -15 069
VALUE-ADDED TAX
Mining and quarrying 17 541 -53 917 -36 376 16 442 -55 689 -39 247 21 259 -62 654 -41 395 23 169 -71 972 -48 803
Other manufacturing industries 1 837 -5 055 -3 218 2 019 -5 450 -3 430 2 505 -6 264 -3 759 2 717 -6 590 -3 874
Paper, printing and publishing 1 425 -2 332 -907 1 463 -2 132 -669 1 190 -2 110 -920 1 793 -2 594 -801
Personal and household services 82 -196 -114 72 -301 -229 108 -477 -368 158 -435 -278
Public administration 9 633 -20 058 -10 424 12 499 -24 469 -11 970 11 489 -22 715 -11 225 13 822 -25 685 -11 863
Recreation and cultural services 489 -1 107 -618 364 -1 409 -1 046 509 -1 454 -945 379 -991 -612
Research and scientific institutes 101 -308 -207 86 -366 -280 110 -418 -309 130 -411 -280
Retail trade 25 707 -34 260 -8 552 25 105 -34 772 -9 666 22 758 -32 037 -9 279 25 072 -34 242 -9 170
Scientific, optical and similar equipment 491 -864 -373 574 -950 -376 426 -798 -372 520 -1 029 -510
Social and related community services 457 -1 124 -667 378 -1 139 -761 291 -1 247 -956 305 -1 032 -727
Specialised repair services 897 -1 712 -815 674 -1 386 -712 697 -1 401 -704 855 -1 603 -748
Textiles 900 -1 457 -556 814 -1 428 -614 728 -1 357 -629 691 -1 454 -764
Transport equipment 723 -1 642 -919 655 -1 942 -1 287 626 -1 673 -1 047 842 -2 034 -1 192
Transport, storage and communications 8 453 -16 560 -8 107 6 344 -15 601 -9 257 6 547 -20 517 -13 970 8 904 -18 198 -9 294
Vehicles, parts and accessories 23 858 -39 931 -16 074 22 532 -40 915 -18 383 23 910 -41 810 -17 900 26 192 -48 214 -22 021
Wholesale trade 23 904 -34 547 -10 643 23 425 -35 880 -12 455 22 351 -34 366 -12 015 26 943 -39 277 -12 334
Wood, w ood products and furniture 468 -890 -422 456 -934 -478 401 -916 -514 402 -697 -295
Total 231 442 -441 497 -210 055 239 001 -457 103 -218 102 250 381 -482 758 -232 377 263 469 -525 645 -262 177
31
Table A4.5.1: VAT: Output/input tax declared and claimed for each R1 VAT declared, 2015/16 – 2018/19
Fiscal year 2015/16 2016/17 2017/18 2018/19
For each R1 Domestic Domestic Net Domestic Domestic Net Domestic VAT Domestic Net Domestic Domestic Net
VAT VAT Domestic VAT VAT Domestic payments VAT Domestic VAT VAT Domestic
payments payments VAT payments payments VAT there is input payments VAT payments payments VAT
there is there is payments there is there is payments claimed of there is payments there is there is payments
input output input output output input output
Sector claimed of declared of claimed of declared of declared of claimed of declared of
Agencies and other services 1 -1.15 2.15 1.00 -1.33 2.33 1.00 -1.49 2.49 1.00 -1.51 2.51 1.00
Agriculture, forestry and fishing -1.08 2.08 1.00 -1.68 2.68 1.00 -1.87 2.87 1.00 -1.24 2.24 1.00
Bricks, ceramic, glass, cement and similar products -2.83 3.83 1.00 -2.58 3.58 1.00 -2.79 3.79 1.00 -3.06 4.06 1.00
2019 Tax Statistics

VALUE-ADDED TAX
Catering and accommodation -1.72 2.72 1.00 -1.70 2.70 1.00 -1.68 2.68 1.00 -1.89 2.89 1.00
Chemicals and chemical, rubber and plastic products -2.81 3.81 1.00 -2.86 3.86 1.00 -2.78 3.78 1.00 -3.03 4.03 1.00
Clothing and footwear -2.95 3.95 1.00 -1.62 2.62 1.00 -2.73 3.73 1.00 -2.99 3.99 1.00
Coal and petroleum products -2.01 3.01 1.00 -1.32 2.32 1.00 -1.68 2.68 1.00 -2.17 3.17 1.00
Construction -1.04 2.04 1.00 -1.51 2.51 1.00 -1.58 2.58 1.00 -1.07 2.07 1.00
Educational services -0.73 1.73 1.00 -0.70 1.70 1.00 -0.90 1.90 1.00 -1.08 2.08 1.00
Electricity, gas and water -2.42 3.42 1.00 -2.68 3.68 1.00 -2.42 3.42 1.00 -2.12 3.12 1.00
Financing, insurance, real estate and business services -1.68 2.68 1.00 -1.52 2.52 1.00 -1.60 2.60 1.00 -1.75 2.75 1.00
Food, drink and tobacco -1.74 2.74 1.00 -1.79 2.79 1.00 -1.72 2.72 1.00 -1.57 2.57 1.00
-2.93 3.93 1.00 -2.23 3.23 1.00 -2.09 3.09 1.00 -2.65 3.65 1.00
VALUE-ADDED TAX
Leather, leather goods and fur (excl. footwear & clothing)

Machinery and related items -2.11 3.11 1.00 -1.87 2.87 1.00 -1.97 2.97 1.00 -2.12 3.12 1.00
Medical, dental and other health and veterinary services -0.88 1.88 1.00 -0.84 1.84 1.00 -0.89 1.89 1.00 -0.96 1.96 1.00
Metal (including metal products) -2.71 3.71 1.00 -2.55 3.55 1.00 -2.69 3.69 1.00 -1.80 2.80 1.00
Mining and quarrying -1.45 2.45 1.00 -1.38 2.38 1.00 -1.57 2.57 1.00 -1.70 2.70 1.00
Other manufacturing industries -2.42 3.42 1.00 -1.95 2.95 1.00 -2.16 3.16 1.00 -2.33 3.33 1.00
Paper, printing and publishing -2.15 3.15 1.00 -2.15 3.15 1.00 -2.14 3.14 1.00 -2.36 3.36 1.00
Personal and household services -1.04 2.04 1.00 -0.89 1.89 1.00 -0.96 1.96 1.00 -0.96 1.96 1.00
Public administration -1.17 2.17 1.00 -0.77 1.77 1.00 -1.21 2.21 1.00 -1.24 2.24 1.00
Recreation and cultural services -1.44 2.44 1.00 -1.47 2.47 1.00 -1.42 2.42 1.00 -1.58 2.58 1.00
Research and scientific institutes -0.54 1.54 1.00 -0.46 1.46 1.00 -0.44 1.44 1.00 -0.52 1.52 1.00
Retail trade -5.40 6.40 1.00 -5.06 6.06 1.00 -5.61 6.61 1.00 -5.69 6.69 1.00
Scientific, optical and similar equipment -1.49 2.49 1.00 -1.14 2.14 1.00 -1.73 2.73 1.00 -1.49 2.49 1.00
Social and related community services -0.66 1.66 1.00 -0.84 1.84 1.00 -0.93 1.93 1.00 -1.26 2.26 1.00
Specialised repair services -1.95 2.95 1.00 -1.77 2.77 1.00 -1.86 2.86 1.00 -2.00 3.00 1.00
Textiles -3.31 4.31 1.00 -2.85 3.85 1.00 -3.35 4.35 1.00 -3.49 4.49 1.00
Transport equipment -1.12 2.12 1.00 -1.17 2.17 1.00 -1.24 2.24 1.00 -1.58 2.58 1.00
Transport, storage and communications -1.39 2.39 1.00 -1.25 2.25 1.00 -1.04 2.04 1.00 -1.57 2.57 1.00
Vehicles, parts and accessories -3.64 4.64 1.00 -2.92 3.92 1.00 -3.40 4.40 1.00 -3.52 4.52 1.00
Wholesale trade -3.81 4.81 1.00 -3.12 4.12 1.00 -3.62 4.62 1.00 -3.91 4.91 1.00
Wood, wood products and furniture -2.60 3.60 1.00 -2.57 3.57 1.00 -2.50 3.50 1.00 -2.83 3.83 1.00
Total -1.93 2.93 1.00 -1.89 2.89 1.00 -2.00 3.00 1.00 -2.02 3.02 1.00
237
238
Table A4.5.2: VAT: Output/input tax declared and claimed for each R1 VAT refund claimed, 2015/16 – 2018/19
Fiscal year 2015/16 2016/17 2017/18 2018/19
For each R1 VAT VAT Net VAT VAT VAT Net VAT VAT refunded VAT Net VAT VAT VAT Net VAT
refunded refunded refunded refunded refunded refunded there is input refunded refunded refunded refunded refunded
there is there is there is there is claimed of there is there is there is
input output input output output input output
Sector claimed of declared of claimed of declared of declared of claimed of declared of
Agencies and other services 1 -1.26 0.26 -1.00 -1.72 0.72 -1.00 -1.77 0.77 -1.00 -1.80 0.80 -1.00
Agriculture, forestry and fishing -1.69 0.69 -1.00 -1.66 0.66 -1.00 -1.66 0.66 -1.00 -1.70 0.70 -1.00
Bricks, ceramic, glass, cement and similar products -2.50 1.50 -1.00 -2.08 1.08 -1.00 -1.98 0.98 -1.00 -2.45 1.45 -1.00
2019 Tax Statistics

2019 TAX STATISTICS
VALUE-ADDED TAX
Catering and accommodation -1.82 0.82 -1.00 -1.63 0.63 -1.00 -1.55 0.55 -1.00 -1.69 0.69 -1.00
Chemicals and chemical, rubber and plastic products -3.73 2.73 -1.00 -4.30 3.30 -1.00 -3.64 2.64 -1.00 -4.23 3.23 -1.00
Clothing and footwear -3.24 2.24 -1.00 -3.29 2.29 -1.00 -3.27 2.27 -1.00 -3.23 2.23 -1.00
Coal and petroleum products -1.75 0.75 -1.00 -1.69 0.69 -1.00 -1.74 0.74 -1.00 -1.72 0.72 -1.00
Construction -1.35 0.35 -1.00 -1.67 0.67 -1.00 -1.52 0.52 -1.00 -0.82 -0.18 -1.00
Educational services -1.38 0.38 -1.00 -1.27 0.27 -1.00 -1.32 0.32 -1.00 -1.41 0.41 -1.00
Electricity, gas and water -4.48 3.48 -1.00 -3.10 2.10 -1.00 -3.97 2.97 -1.00 -3.43 2.43 -1.00
Financing, insurance, real estate and business services -2.27 1.27 -1.00 -2.34 1.34 -1.00 -2.42 1.42 -1.00 -2.29 1.29 -1.00
Food, drink and tobacco -2.65 1.65 -1.00 -2.50 1.50 -1.00 -2.32 1.32 -1.00 -2.11 1.11 -1.00
VALUE-ADDED TAX
Leather, leather goods and fur (excl. footwear & clothing) -1.94 0.94 -1.00 -1.84 0.84 -1.00 -1.42 0.42 -1.00 -1.71 0.71 -1.00
Machinery and related items -2.72 1.72 -1.00 -2.46 1.46 -1.00 -2.35 1.35 -1.00 -2.70 1.70 -1.00
Medical, dental and other health and veterinary services -1.55 0.55 -1.00 -1.72 0.72 -1.00 -1.42 0.42 -1.00 -1.89 0.89 -1.00
Metal (including metal products) -2.13 1.13 -1.00 -2.08 1.08 -1.00 -2.05 1.05 -1.00 -1.74 0.74 -1.00
Mining and quarrying -1.48 0.48 -1.00 -1.42 0.42 -1.00 -1.51 0.51 -1.00 -1.47 0.47 -1.00
Other manufacturing industries -1.57 0.57 -1.00 -1.59 0.59 -1.00 -1.67 0.67 -1.00 -1.70 0.70 -1.00
Paper, printing and publishing -2.57 1.57 -1.00 -3.19 2.19 -1.00 -2.29 1.29 -1.00 -3.24 2.24 -1.00
Personal and household services -1.72 0.72 -1.00 -1.31 0.31 -1.00 -1.29 0.29 -1.00 -1.57 0.57 -1.00
Public administration -1.92 0.92 -1.00 -2.04 1.04 -1.00 -2.02 1.02 -1.00 -2.17 1.17 -1.00
Recreation and cultural services -1.79 0.79 -1.00 -1.35 0.35 -1.00 -1.54 0.54 -1.00 -1.62 0.62 -1.00
Research and scientific institutes -1.49 0.49 -1.00 -1.31 0.31 -1.00 -1.36 0.36 -1.00 -1.46 0.46 -1.00
Retail trade -4.01 3.01 -1.00 -3.60 2.60 -1.00 -3.45 2.45 -1.00 -3.73 2.73 -1.00
Scientific, optical and similar equipment -2.32 1.32 -1.00 -2.53 1.53 -1.00 -2.14 1.14 -1.00 -2.02 1.02 -1.00
Social and related community services -1.68 0.68 -1.00 -1.50 0.50 -1.00 -1.30 0.30 -1.00 -1.42 0.42 -1.00
Specialised repair services -2.10 1.10 -1.00 -1.95 0.95 -1.00 -1.99 0.99 -1.00 -2.14 1.14 -1.00
Textiles -2.62 1.62 -1.00 -2.33 1.33 -1.00 -2.16 1.16 -1.00 -1.90 0.90 -1.00
Transport equipment -1.79 0.79 -1.00 -1.51 0.51 -1.00 -1.60 0.60 -1.00 -1.71 0.71 -1.00
Transport, storage and communications -2.04 1.04 -1.00 -1.69 0.69 -1.00 -1.47 0.47 -1.00 -1.96 0.96 -1.00
Vehicles, parts and accessories -2.48 1.48 -1.00 -2.23 1.23 -1.00 -2.34 1.34 -1.00 -2.19 1.19 -1.00
Wholesale trade -3.25 2.25 -1.00 -2.88 1.88 -1.00 -2.86 1.86 -1.00 -3.18 2.18 -1.00
Wood, wood products and furniture -2.11 1.11 -1.00 -1.95 0.95 -1.00 -1.78 0.78 -1.00 -2.36 1.36 -1.00
Total -2.10 1.10 -1.00 -2.10 1.10 -1.00 -2.08 1.08 -1.00 -2.00 1.00 -1.00
33
Table A4.6.1: VAT: Vendors per annualised turnover 1 (payments and refunds), 2015/16 – 2018/19
Fiscal year 2015/16 2016/17 2017/18 2018/19
2019
Turnover group Number of Turnover Payments Refunds Number of Turnover Payments Refunds Number of Turnover Payments Refunds Number of Turnover Payments Refunds
vendors (R million) (R million) (R million) vendors (R million) (R million) (R million) vendors (R million) (R million) (R million) vendors (R million) (R million) (R million)
A: = 0 27 151 – 2 272 -5 364 29 837 – 2 445 -5 242 27 887 – 2 283 -5 023 33 170 – 2 628 -4 830
2019TAX
B: 1 to 50 000 11 160 293 63 -821 10 227 263 71 -565 9 937 254 73 -765 11 362 290 106 -551
C: 50 001 to 100 000 12 141 894 100 -324 11 647 859 102 -291 10 888 804 98 -284 11 498 852 131 -593
D: 100 001 to 200 000 19 900 2 952 306 -576 18 641 2 778 259 -466 18 127 2 705 263 -517 19 109 2 847 329 -634
E: 200 001 to 300 000 16 759 4 180 336 -412 15 952 3 981 329 -770 15 190 3 795 326 -395 16 288 4 063 392 -464
F: 300 001 to 500 000 27 039 10 709 815 -499 25 787 10 227 792 -702 25 481 10 110 772 -695 26 586 10 550 924 -746
G: 500 001 to 700 000 21 725 12 974 927 -609 21 159 12 639 885 -510 20 814 12 424 854 -611 21 998 13 141 1 058 -741
TaxSTATISTICS
Statistics
VALUE-ADDED TAX
H: 700 001 to 1 000 000 26 986 22 801 1 560 -732 26 425 22 333 1 511 -669 26 235 22 181 1 489 -689 27 362 23 150 1 831 -839
I: 1 000 001 to 2 000 000 61 907 90 004 6 095 -1 658 62 655 91 222 5 866 -1 912 63 078 91 867 5 883 -1 938 64 782 94 201 6 985 -2 243
J: 2 000 001 to 3 000 000 37 111 91 413 5 520 -1 221 37 874 93 243 5 605 -1 392 38 704 95 262 5 773 -1 336 38 936 95 913 6 750 -1 618
K: 3 000 001 to 5 000 000 41 967 163 119 9 222 -2 006 43 856 170 581 9 641 -2 103 45 070 175 303 9 883 -2 024 44 651 173 711 11 165 -2 538
L: 5 000 001 to 10 000 000 44 870 317 454 15 821 -3 412 47 064 332 906 16 771 -3 818 49 191 348 164 17 637 -4 143 48 843 345 897 19 842 -4 059
M: 10 000 001 to 14 000 000 16 509 195 260 8 751 -1 933 17 236 203 710 9 020 -2 001 17 955 212 422 9 661 -2 551 17 815 210 580 10 774 -2 406
N: 14 000 001 to 20 000 000 13 899 232 238 9 701 -2 437 14 704 245 683 10 358 -2 594 15 187 253 337 10 801 -2 642 14 885 248 313 11 834 -2 953
O: 20 000 001 to 30 000 000 12 274 299 784 11 664 -3 005 12 444 303 701 12 101 -3 065 12 796 311 560 12 399 -3 226 12 859 313 571 14 291 -3 703
P: 30 000 001 to 50 000 000 11 610 449 643 16 235 -5 234 11 489 450 066 15 916 -4 824 11 629 454 015 16 712 -5 305 12 690 494 224 19 922 -6 227
Q: 50 000 001 to 100 000 000 10 522 735 786 22 833 -7 154 12 238 852 454 26 041 -8 412 13 186 924 213 27 471 -9 467 12 218 851 061 28 355 -10 197
VALUE-ADDED TAX
R: 100 000 001 + 11 695 9 071 493 184 125 -129 364 12 837 9 816 887 203 045 -141 575 13 626 10 389 611 214 585 -149 359 13 658 10 815 796 240 359 -184 613
Total 425 225 11 700 998 296 348 -166 760 432 072 12 613 531 320 759 -180 912 434 981 13 308 025 336 964 -190 969 448 710 13 698 161 377 675 -229 957
1. VAT exclusive.
34
239
240
Table A4.6.1: VAT: Vendors per annualised turnover (payments and refunds), 2015/16 – 2018/19 (continued)
Fiscal year 2015/16 2016/17 2017/18 2018/19
Turnover group Number of Turnover Payments Refunds Number of Turnover Payments Refunds Number of Turnover Payments Refunds Number of Turnover Payments Refunds
Percentage of total vendors vendors vendors vendors
A: = 0 6.4% 0.0% 0.8% 3.2% 6.9% 0.0% 0.8% 2.9% 6.4% 0.0% 0.7% 2.6% 7.4% 0.0% 0.7% 2.1%
B: 1 to 50 000 2.6% 0.0% 0.0% 0.5% 2.4% 0.0% 0.0% 0.3% 2.3% 0.0% 0.0% 0.4% 2.5% 0.0% 0.0% 0.2%
C: 50 001 to 100 000 2.9% 0.0% 0.0% 0.2% 2.7% 0.0% 0.0% 0.2% 2.5% 0.0% 0.0% 0.1% 2.6% 0.0% 0.0% 0.3%
D: 100 001 to 200 000 4.7% 0.0% 0.1% 0.3% 4.3% 0.0% 0.1% 0.3% 4.2% 0.0% 0.1% 0.3% 4.3% 0.0% 0.1% 0.3%
E: 200 001 to 300 000 3.9% 0.0% 0.1% 0.2% 3.7% 0.0% 0.1% 0.4% 3.5% 0.0% 0.1% 0.2% 3.6% 0.0% 0.1% 0.2%
F: 300 001 to 500 000 6.4% 0.1% 0.3% 0.3% 6.0% 0.1% 0.2% 0.4% 5.9% 0.1% 0.2% 0.4% 5.9% 0.1% 0.2% 0.3%
5.1% 0.1% 0.3% 0.4% 4.9% 0.1% 0.3% 0.3% 4.8% 0.1% 0.3% 0.3% 4.9% 0.1% 0.3% 0.3%
2019 Tax Statistics

G: 500 001 to 700 000
VALUE-ADDED TAX
H: 700 001 to 1 000 000 6.3% 0.2% 0.5% 0.4% 6.1% 0.2% 0.5% 0.4% 6.0% 0.2% 0.4% 0.4% 6.1% 0.2% 0.5% 0.4%
I: 1 000 001 to 2 000 000 14.6% 0.8% 2.1% 1.0% 14.5% 0.7% 1.8% 1.1% 14.5% 0.7% 1.7% 1.0% 14.4% 0.7% 1.8% 1.0%
J: 2 000 001 to 3 000 000 8.7% 0.8% 1.9% 0.7% 8.8% 0.7% 1.7% 0.8% 8.9% 0.7% 1.7% 0.7% 8.7% 0.7% 1.8% 0.7%
K: 3 000 001 to 5 000 000 9.9% 1.4% 3.1% 1.2% 10.2% 1.4% 3.0% 1.2% 10.4% 1.3% 2.9% 1.1% 10.0% 1.3% 3.0% 1.1%
L: 5 000 001 to 10 000 000 10.6% 2.7% 5.3% 2.0% 10.9% 2.6% 5.2% 2.1% 11.3% 2.6% 5.2% 2.2% 10.9% 2.5% 5.3% 1.8%
M: 10 000 001 to 14 000 000 3.9% 1.7% 3.0% 1.2% 4.0% 1.6% 2.8% 1.1% 4.1% 1.6% 2.9% 1.3% 4.0% 1.5% 2.9% 1.0%
N: 14 000 001 to 20 000 000 3.3% 2.0% 3.3% 1.5% 3.4% 1.9% 3.2% 1.4% 3.5% 1.9% 3.2% 1.4% 3.3% 1.8% 3.1% 1.3%
O: 20 000 001 to 30 000 000 2.9% 2.6% 3.9% 1.8% 2.9% 2.4% 3.8% 1.7% 2.9% 2.3% 3.7% 1.7% 2.9% 2.3% 3.8% 1.6%
P: 30 000 001 to 50 000 000 2.7% 3.8% 5.5% 3.1% 2.7% 3.6% 5.0% 2.7% 2.7% 3.4% 5.0% 2.8% 2.8% 3.6% 5.3% 2.7%
2.5% 6.3% 7.7% 4.3% 2.8% 6.8% 8.1% 4.6% 3.0% 6.9% 8.2% 5.0% 2.7% 6.2% 7.5% 4.4%
VALUE-ADDED TAX
Q: 50 000 001 to 100 000 000

R: 100 000 001 + 2.8% 77.5% 62.1% 77.6% 3.0% 77.8% 63.3% 78.3% 3.1% 78.1% 63.7% 78.2% 3.0% 79.0% 63.6% 80.3%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
35
VALUE-ADDED TAX
VALUE-ADDED TAX
Table A4.7.1: VAT: Number of Vendors per turnover bracket, 10-year cohort 2009/10 – 2018/19
Turnover group Num ber of Vendors per Fiscal Year
2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19
A: = 0 4 874 3 241 3 309 2 981 2 634 2 710 2 573 3 176 4 039 7 599
B: 1 to 50 000 5 513 4 793 4 149 3 919 3 751 3 611 3 634 3 678 3 829 4 753
C: 50 001 to 100 000 6 743 6 629 6 310 6 027 5 863 5 613 5 258 5 275 5 226 5 486
D: 100 001 to 200 000 12 063 11 427 10 807 10 414 10 056 9 671 9 423 9 357 9 288 9 683
E: 200 001 to 300 000 10 535 9 910 9 424 9 052 8 792 8 431 8 343 8 315 8 141 8 428
F: 300 001 to 500 000 17 476 16 439 15 993 15 157 14 536 14 137 13 942 13 729 13 813 13 870
G: 500 001 to 700 000 14 333 13 697 13 232 12 620 12 161 11 732 11 498 11 458 11 393 11 506
H: 700 001 to 1 000 000 17 520 17 251 16 463 15 914 15 200 14 574 14 408 14 225 13 891 14 089
I: 1 000 001 to 2 000 000 36 994 37 090 36 474 35 813 34 969 34 448 33 687 32 829 32 418 31 876
J: 2 000 001 to 3 000 000 20 391 21 212 21 143 21 011 20 992 20 694 20 659 20 129 19 957 19 329
K: 3 000 001 to 5 000 000 22 004 23 094 23 584 24 109 24 351 24 347 24 353 24 313 23 849 22 793
L: 5 000 001 to 10 000 000 22 380 23 470 24 519 25 231 26 030 26 778 27 290 27 178 27 431 26 028
M: 10 000 001 to 14 000 000 8 046 8 670 8 932 9 609 9 780 10 309 10 489 10 577 10 621 10 088
N: 14 000 001 to 20 000 000 6 948 7 243 7 729 8 082 8 745 8 976 9 105 9 281 9 216 8 604
O: 20 000 001 to 30 000 000 6 144 6 452 6 822 7 192 7 710 8 045 8 338 8 149 8 057 7 714
P: 30 000 001 to 50 000 000 5 648 6 045 6 353 6 832 7 295 7 549 8 064 7 866 7 770 8 006
Q: 50 000 001 to 100 000 000 4 771 5 198 5 787 6 372 6 742 7 336 7 535 8 495 8 815 7 871
R: 100 000 001 + 5 048 5 570 6 401 7 096 7 824 8 470 8 832 9 401 9 677 9 708
Total 227 431 227 431 227 431 227 431 227 431 227 431 227 431 227 431 227 431 227 431
Table A4.7.2 : VAT: Number of Vendors, Turnover, Domestic VAT and VAT refunds per turnover bracket, 10-year cohort 2009/10 - 2018/19
Turnover group Num ber of Vendors Turnover (R m illion) Dom estic VAT (R m illion) VAT Refunds (R m illion)
2009/10 2018/19 CAGR 2009/10 2018/19 CAGR 2009/10 2018/19 CAGR 2009/10 2018/19 CAGR
A: = 0 4 874 7 599 5.1% – – 0.0% 341 1 085 13.7% -1 344 -769 -6.0%
B: 1 to 50 000 5 513 4 753 -1.6% 155 126 -2.3% 39 43 1.1% -254 -110 -8.9%
C: 50 001 to 100 000 6 743 5 486 -2.3% 504 407 -2.4% 59 67 1.4% -155 -73 -8.0%
D: 100 001 to 200 000 12 063 9 683 -2.4% 1 794 1 441 -2.4% 168 166 -0.1% -321 -131 -9.5%
E: 200 001 to 300 000 10 535 8 428 -2.4% 2 631 2 100 -2.5% 221 207 -0.7% -213 -111 -7.0%
F: 300 001 to 500 000 17 476 13 870 -2.5% 6 942 5 501 -2.6% 541 515 -0.6% -395 -241 -5.3%
G: 500 001 to 700 000 14 333 11 506 -2.4% 8 564 6 876 -2.4% 618 588 -0.6% -304 -260 -1.7%
H: 700 001 to 1 000 000 17 520 14 089 -2.4% 14 807 11 906 -2.4% 1 011 1 003 -0.1% -464 -233 -7.4%
I: 1 000 001 to 2 000 000 36 994 31 876 -1.6% 53 383 46 332 -1.6% 3 378 3 633 0.8% -1 119 -747 -4.4%
J: 2 000 001 to 3 000 000 20 391 19 329 -0.6% 50 073 47 664 -0.5% 2 916 3 517 2.1% -733 -583 -2.5%
K: 3 000 001 to 5 000 000 22 004 22 793 0.4% 85 388 88 829 0.4% 4 435 6 059 3.5% -1 130 -1 100 -0.3%
L: 5 000 001 to 10 000 000 22 380 26 028 1.7% 157 998 184 709 1.8% 7 203 11 175 5.0% -1 756 -1 678 -0.5%
M: 10 000 001 to 14 000 000 8 046 10 088 2.5% 95 063 119 338 2.6% 3 988 6 384 5.4% -1 063 -1 157 0.9%
N: 14 000 001 to 20 000 000 6 948 8 604 2.4% 115 953 143 775 2.4% 4 593 7 172 5.1% -1 533 -1 506 -0.2%
O: 20 000 001 to 30 000 000 6 144 7 714 2.6% 149 724 188 030 2.6% 5 584 8 985 5.4% -1 909 -1 910 0.0%
P: 30 000 001 to 50 000 000 5 648 8 006 4.0% 218 334 312 006 4.0% 7 408 13 168 6.6% -2 713 -3 612 3.2%
Q: 50 000 001 to 100 000 000 4 771 7 871 5.7% 332 923 549 013 5.7% 10 912 19 368 6.6% -4 087 -6 061 4.5%
R: 100 000 001 + 5 048 9 708 7.5% 4 105 938 8 865 757 8.9% 95 814 196 286 8.3% -70 377 -154 793 9.2%
Total 227 431 227 431 0.0% 5 400 173 10 573 810 7.8% 149 229 279 421 7.2% -89 871 -175 075 7.7%
36
2019 Tax STATISTICS
VALUE-ADDED TAX
VALUE-ADDED TAX
Table A4.7.3: VAT: Turnover per turnover bracket, 10-year cohort 2009/10 – 2018/19
Turnover group R m illions per Fiscal Year
2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19
A: = 0 – – – – – – – – – –
B: 1 to 50 000 155 145 122 117 112 106 105 104 105 126
C: 50 001 to 100 000 504 495 463 446 433 416 389 389 387 407
D: 100 001 to 200 000 1 794 1 696 1 605 1 548 1 498 1 442 1 405 1 402 1 385 1 441
E: 200 001 to 300 000 2 631 2 474 2 344 2 260 2 191 2 106 2 081 2 073 2 034 2 100
F: 300 001 to 500 000 6 942 6 521 6 336 6 022 5 775 5 620 5 530 5 446 5 483 5 501
G: 500 001 to 700 000 8 564 8 180 7 910 7 541 7 269 7 008 6 870 6 838 6 804 6 876
H: 700 001 to 1 000 000 14 807 14 563 13 926 13 457 12 860 12 328 12 177 12 029 11 734 11 906
I: 1 000 001 to 2 000 000 53 383 53 622 52 741 51 919 50 762 50 060 48 937 47 805 47 121 46 332
J: 2 000 001 to 3 000 000 50 073 52 140 51 994 51 746 51 686 51 018 50 890 49 638 49 152 47 664
K: 3 000 001 to 5 000 000 85 388 89 855 91 746 93 947 94 813 94 840 94 793 94 708 93 001 88 829
L: 5 000 001 to 10 000 000 157 998 166 208 173 555 178 546 184 286 189 734 193 746 192 865 194 672 184 709
M: 10 000 001 to 14 000 000 95 063 102 496 105 633 113 717 115 640 121 927 124 071 125 192 125 762 119 338
N: 14 000 001 to 20 000 000 115 953 121 078 129 119 134 990 146 249 149 971 152 345 155 053 153 861 143 775
O: 20 000 001 to 30 000 000 149 724 157 431 166 638 175 815 188 557 196 273 203 817 199 410 196 470 188 030
P: 30 000 001 to 50 000 000 218 334 233 594 246 218 263 480 282 730 293 022 312 880 309 287 304 729 312 006
Q: 50 000 001 to 100 000 000 332 923 363 298 403 932 444 609 473 096 516 127 527 728 591 956 616 126 549 013
R: 100 000 001 + 4 105 938 4 558 970 5 518 209 5 982 244 6 678 646 7 258 442 7 667 091 8 240 041 8 554 572 8 865 757
Total 5 400 173 5 932 767 6 972 492 7 522 401 8 296 602 8 950 443 9 404 855 10 034 237 10 363 396 10 573 810
Table A4.7.4: VAT: Payments per turnover bracket, 10-year cohort 2009/10 – 2018/19
Turnover group R m illions per Fiscal Year
2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19
A: = 0 341 224 220 166 180 195 530 700 763 1 085
B: 1 to 50 000 39 30 19 18 19 15 31 18 15 43
C: 50 001 to 100 000 59 72 48 49 47 43 41 46 37 67
D: 100 001 to 200 000 168 155 147 139 138 129 135 127 137 166
E: 200 001 to 300 000 221 207 201 190 187 184 175 182 173 207
F: 300 001 to 500 000 541 510 501 494 473 461 451 452 446 515
G: 500 001 to 700 000 618 608 587 582 550 550 529 530 516 588
H: 700 001 to 1 000 000 1 011 1 006 992 967 930 917 895 892 862 1 003
I: 1 000 001 to 2 000 000 3 378 3 462 3 495 3 494 3 470 3 504 3 435 3 375 3 289 3 633
J: 2 000 001 to 3 000 000 2 916 3 116 3 155 3 283 3 272 3 328 3 290 3 213 3 207 3 517
K: 3 000 001 to 5 000 000 4 435 4 839 5 077 5 355 5 584 5 687 5 693 5 764 5 653 6 059
L: 5 000 001 to 10 000 000 7 203 7 855 8 390 8 860 9 392 9 930 10 276 10 425 10 575 11 175
M: 10 000 001 to 14 000 000 3 988 4 386 4 634 5 177 5 337 5 685 5 801 5 883 5 981 6 384
N: 14 000 001 to 20 000 000 4 593 4 958 5 322 5 761 6 333 6 636 6 602 6 915 6 957 7 172
O: 20 000 001 to 30 000 000 5 584 6 110 6 475 6 971 7 648 7 994 8 414 8 282 8 253 8 985
P: 30 000 001 to 50 000 000 7 408 8 006 8 499 9 653 10 494 11 144 12 071 11 560 11 961 13 168
Q: 50 000 001 to 100 000 000 10 912 11 696 12 628 13 775 14 543 16 234 17 087 19 335 19 741 19 368
R: 100 000 001 + 95 814 102 562 111 778 124 961 135 512 148 639 154 994 170 114 178 334 196 286
Total 149 229 159 802 172 168 189 896 204 110 221 277 230 450 247 814 256 901 279 421
37
2019 TAX STATISTICS
VALUE-ADDED TAX
VALUE-ADDED TAX
Table A4.7.5: VAT: Refunds per Turnover Bracket, 10-year cohort 2009/10 – 2018/19
R millions per Fiscal Year
Turnover group 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19
A: =0 -1 344 -686 -535 -454 -500 -458 -381 -383 -776 -769
B: 1 to 50 000 -254 -120 -129 -147 -113 -83 -80 -118 -122 -110
C: 50 001 to 100 000 -155 -159 -69 -168 -60 -95 -75 -94 -62 -73
D: 100 001 to 200 000 -321 -190 -196 -196 -141 -128 -122 -140 -125 -131
E: 200 001 to 300 000 -213 -155 -150 -119 -268 -167 -131 -118 -118 -111
F: 300 001 to 500 000 -395 -248 -312 -225 -205 -295 -168 -177 -177 -241
G: 500 001 to 700 000 -304 -229 -209 -238 -178 -213 -230 -188 -239 -260
H: 700 001 to 1 000 000 -464 -289 -339 -415 -252 -248 -254 -228 -211 -233
I: 1 000 001 to 2 000 000 -1 119 -777 -904 -712 -684 -936 -647 -801 -674 -747
J: 2 000 001 to 3 000 000 -733 -729 -693 -561 -529 -505 -538 -608 -552 -583
K: 3 000 001 to 5 000 000 -1 130 -1 184 -953 -1 037 -910 -961 -1 079 -867 -864 -1 100
L: 5 000 001 to 10 000 000 -1 756 -1 793 -1 791 -1 928 -1 758 -1 738 -1 789 -1 886 -1 691 -1 678
M: 10 000 001 to 14 000 000 -1 063 -910 -1 061 -1 168 -1 008 -1 112 -1 025 -1 084 -1 055 -1 157
N: 14 000 001 to 20 000 000 -1 533 -1 266 -1 325 -1 258 -1 558 -1 388 -1 341 -1 366 -1 310 -1 506
O: 20 000 001 to 30 000 000 -1 909 -1 469 -1 724 -1 726 -1 876 -1 799 -1 773 -1 712 -1 735 -1 910
P: 30 000 001 to 50 000 000 -2 713 -2 357 -2 684 -2 915 -2 800 -3 404 -3 149 -2 960 -2 937 -3 612
Q: 50 000 001 to 100 000 000 -4 087 -3 524 -4 395 -4 533 -5 154 -6 059 -4 786 -5 569 -5 899 -6 061
R: 100 000 001 + -70 377 -63 804 -84 864 -89 107 -100 429 -101 123 -110 161 -120 794 -125 637 -154 793
Total -89 871 -79 889 -102 333 -106 906 -118 423 -120 713 -127 728 -139 094 -144 185 -175 075
Table A4.7.6: VAT: Payments by sector, 10-year cohort 2009/10 – 2018/19

Sector 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19
Agencies and other services 11 427 12 727 14 030 15 839 16 979 18 551 18 397 19 645 19 875 20 098
Bricks, ceramic, glass, cement and similar products 502 525 568 630 673 780 789 840 836 865
Catering and accommodation 1 670 2 019 2 011 2 357 2 506 2 717 2 965 3 306 3 371 3 559
Chemicals and chemical, rubber and plastic products 3 293 3 634 3 573 3 875 3 901 4 331 4 767 4 954 5 487 5 834
Clothing and footwear 468 511 566 605 587 716 678 791 874 928
Coal and petroleum products 1 014 1 249 1 211 1 114 1 305 1 065 1 062 1 248 1 289 1 346
Construction 8 862 8 791 9 023 10 211 11 759 12 140 13 221 13 794 13 501 13 968
Educational services 251 257 279 383 401 469 529 483 502 530
Electricity, gas and water 4 301 3 181 4 803 4 039 4 106 4 869 5 207 5 419 5 659 8 335
Food, drink and tobacco 7 407 7 904 8 467 9 514 9 865 10 490 10 830 10 970 12 239 13 369
Leather, leather goods and fur (excl. footwear & clothing) 80 85 84 99 97 94 109 147 170 138
Machinery and related items 5 694 5 608 5 784 6 279 6 014 6 659 6 611 7 902 7 664 7 769
Metal (including metal products) 3 239 3 191 3 364 3 685 4 131 4 128 4 085 4 449 4 382 4 503
Other manufacturing industries 987 1 082 1 097 1 141 1 230 1 284 1 381 1 494 1 557 1 656
Paper, printing and publishing 1 905 1 978 2 053 2 134 2 220 2 354 2 179 2 491 2 486 2 594
Personal and household services 403 469 508 542 593 622 643 662 685 753
Public administration 1 727 2 234 2 220 2 806 2 859 3 025 3 314 3 478 3 892 4 091
Recreation and cultural services 1 661 2 050 1 975 2 158 2 565 2 733 2 858 3 032 3 210 3 441
Research and scientific institutes 138 150 180 226 250 276 313 342 313 348
Retail trade 9 118 10 419 11 242 12 627 13 378 14 406 15 219 15 962 16 654 17 616
Scientific, optical and similar equipment 302 354 364 379 457 485 564 770 658 746
Social and related community services 313 357 381 403 454 498 512 512 536 579
Specialised repair services 1 148 1 249 1 448 1 614 1 719 1 783 1 806 1 871 1 896 1 964
Textiles 642 872 805 829 772 781 846 891 874 978
Transport equipment 392 429 538 655 683 763 707 780 946 892
Transport, storage and communications 9 337 9 960 11 065 11 869 12 695 13 714 13 884 15 571 16 438 18 739
Vehicles, parts and accessories 3 767 2 840 2 503 2 443 2 890 3 566 2 944 3 565 3 408 3 859
Wholesale trade 7 331 7 685 8 330 9 515 10 038 11 474 11 513 13 263 14 325 15 183
Wood, wood products and furniture 619 650 661 678 663 718 760 796 842 858
Total 149 229 159 802 172 168 189 896 204 110 221 277 230 450 247 814 256 901 279 421
38
2019 TAX STATISTICS
244
Table A4.7.7: VAT: Payments by economic activity, 10-year cohort 2009/10 – 2018/19
Fiscal year R million per Fiscal Year
Economic activity1 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19
Primary sector 11 887 12 532 13 145 15 092 16 941 18 221 19 179 21 190 21 593 23 830
Secondary sector 39 707 40 047 42 960 45 866 48 463 51 657 53 799 57 736 59 465 64 780
Manufacturing2 26 544 28 074 29 135 31 617 32 598 34 648 35 371 38 524 40 305 42 476
2019 TAX STATISTICS

Electricity, gas and water 4 301 3 181 4 803 4 039 4 106 4 869 5 207 5 419 5 659 8 335
2019 Tax Statistics

VALUE-ADDED TAX
Construction 8 862 8 791 9 023 10 211 11 759 12 140 13 221 13 794 13 501 13 968
Tertiary sector 97 635 107 223 116 063 128 938 138 706 151 398 157 472 168 887 175 842 190 811
Wholesale and retail trade, catering and accommodation 3 23 035 24 211 25 533 28 556 30 531 33 945 34 448 37 967 39 655 42 181
Transport, storage and communication 9 337 9 960 11 065 11 869 12 695 13 714 13 884 15 571 16 438 18 739
Financial intermediation, insurance, real-estate and business services 4 56 746 63 060 68 992 76 689 82 495 89 716 94 014 99 569 102 969 111 281
Community, social and personal services 5 8 517 9 992 10 473 11 824 12 985 14 022 15 126 15 781 16 781 18 610
Total 149 229 159 802 172 168 189 896 204 110 221 277 230 450 247 814 256 901 279 421
Percentage of total
VALUE-ADDED TAX
Primary sector 8.0% 7.8% 7.6% 7.9% 8.3% 8.2% 8.3% 8.6% 8.4% 8.5%
Agriculture, forestry and fishing 4.2% 4.1% 4.2% 4.5% 4.6% 4.7% 5.0% 5.2% 5.2% 5.2%
Mining and quarrying 3.7% 3.7% 3.4% 3.5% 3.7% 3.5% 3.4% 3.4% 3.2% 3.3%
Secondary sector 26.6% 25.1% 25.0% 24.2% 23.7% 23.3% 23.3% 23.3% 23.1% 23.2%
Manufacturing 17.8% 17.6% 16.9% 16.6% 16.0% 15.7% 15.3% 15.5% 15.7% 15.2%
Electricity, gas and water 2.9% 2.0% 2.8% 2.1% 2.0% 2.2% 2.3% 2.2% 2.2% 3.0%
Construction 5.9% 5.5% 5.2% 5.4% 5.8% 5.5% 5.7% 5.6% 5.3% 5.0%
Tertiary sector 65.4% 67.1% 67.4% 67.9% 68.0% 68.4% 68.3% 68.2% 68.4% 68.3%
Wholesale and retail trade, catering and accommodation 15.4% 15.2% 14.8% 15.0% 15.0% 15.3% 14.9% 15.3% 15.4% 15.1%
Transport, storage and communication 6.3% 6.2% 6.4% 6.3% 6.2% 6.2% 6.0% 6.3% 6.4% 6.7%
Financial intermediation, insurance, real-estate and business services 38.0% 39.5% 40.1% 40.4% 40.4% 40.5% 40.8% 40.2% 40.1% 39.8%
Community, social and personal services 5.7% 6.3% 6.1% 6.2% 6.4% 6.3% 6.6% 6.4% 6.5% 6.7%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
1. SARS' source of income code is used to classify according to the Standard Industrial Classification (SIC) system. SARS' source of income code is not fully aligned with the SIC system that Statistics South Africa
uses.
2. Includes the following SARS sectors – Brick s, ceramic, glass, cement and similar products; Chemicals and chemical, rubber and plastic products; Clothing and footwear; Coal and petroleum products; Food, drink and
tobacco; Leather, leather goods and fur (excl. footwear & clothing); Machinery and related items; Metal (including metal products); Other manufacturing industries; Paper, printing and publishing; Scientific, optical and
similar equipment; Textiles; Transport equipment; and Wood, wood products and furniture.
5. Includes the following SARS sectors – Educational services; Medical, dental and other health and veterinary services; Personal and household services; Public administration; Recreation and cultural services; and
39
Social and related community services.
Table A4.7.8: VAT: Refunds by sector, 10-year cohort 2009/10 – 2018/19
Sector 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19
Agencies and other services -4 417 -4 253 -5 210 -5 605 -5 814 -6 534 -6 207 -7 332 -7 138 -8 050
Agriculture, forestry and fishing -5 733 -5 298 -6 326 -6 521 -7 219 -8 107 -8 031 -9 174 -9 546 -11 277
Bricks, ceramic, glass, cement and similar products -271 -251 -221 -157 -125 -151 -178 -192 -233 -293
Catering and accommodation -430 -287 -270 -237 -278 -285 -318 -267 -627 -362
Chemicals and chemical, rubber and plastic products -1 650 -1 452 -2 308 -2 415 -2 860 -2 925 -2 883 -3 522 -3 954 -4 898
Clothing and footwear -57 -52 -74 -96 -141 -114 -144 -219 -121 -157
2019 Tax Statistics

VALUE-ADDED TAX
Coal and petroleum products -3 252 -3 539 -5 033 -5 246 -6 550 -5 540 -5 376 -5 313 -5 369 -7 367
Construction -2 230 -1 554 -1 748 -1 756 -2 017 -1 762 -2 023 -1 742 -1 735 -1 758
Educational services -142 -84 -151 -94 -127 -125 -60 -74 -103 -93
Electricity, gas and water -4 076 -1 830 -2 340 -1 629 -2 174 -1 124 -600 -1 281 -969 -668
Financing, insurance, real estate and business services -11 595 -9 412 -10 174 -11 620 -11 927 -13 077 -13 584 -14 982 -14 788 -16 725
Food, drink and tobacco -2 380 -2 339 -2 977 -3 081 -3 571 -3 590 -4 067 -4 330 -4 320 -4 820
Leather, leather goods and fur (excl. footwear & clothing) -33 -57 -84 -75 -129 -163 -167 -189 -196 -124
Machinery and related items -1 181 -1 303 -1 873 -2 396 -2 713 -2 646 -2 399 -2 511 -2 752 -3 373
VALUE-ADDED TAX
Medical, dental and other health and veterinary services -298 -205 -224 -201 -252 -252 -229 -351 -428 -342
Metal (including metal products) -4 404 -4 139 -5 814 -5 760 -6 892 -6 896 -6 261 -7 014 -7 885 -11 048
Mining and quarrying -23 294 -20 960 -29 674 -29 672 -31 393 -29 786 -30 529 -31 333 -35 551 -45 055
Other manufacturing industries -1 140 -1 164 -1 691 -1 543 -1 706 -1 913 -2 087 -2 147 -2 397 -2 755
Paper, printing and publishing -187 -232 -344 -392 -428 -446 -357 -420 -484 -538
Personal and household services -25 -13 -40 -22 -27 -21 -19 -20 -28 -26
Public administration -6 372 -4 447 -4 939 -4 824 -5 100 -6 435 -7 908 -7 787 -8 577 -10 560
Recreation and cultural services -202 -265 -226 -299 -325 -230 -222 -190 -226 -246
Research and scientific institutes -115 -73 -121 -115 -100 -143 -159 -156 -194 -189
Retail trade -2 616 -2 445 -3 050 -3 478 -3 766 -3 845 -4 615 -4 357 -4 232 -5 164
Scientific, optical and similar equipment -97 -80 -94 -104 -114 -147 -142 -143 -220 -232
Social and related community services -288 -274 -292 -289 -269 -299 -283 -310 -349 -371
Specialised repair services -336 -295 -333 -273 -280 -331 -516 -351 -385 -560
Textiles -170 -127 -221 -237 -287 -350 -384 -476 -340 -469
Transport equipment -446 -222 -379 -389 -444 -448 -594 -659 -493 -585
Transport, storage and communications -3 654 -2 793 -3 767 -4 234 -4 554 -5 595 -5 286 -6 486 -5 628 -6 702
Vehicles, parts and accessories -5 217 -7 233 -7 981 -8 736 -10 354 -10 605 -14 835 -18 245 -17 353 -21 713
Wholesale trade -3 416 -3 104 -4 194 -5 241 -6 335 -6 594 -7 019 -7 169 -7 198 -8 398
Wood, wood products and furniture -147 -106 -161 -168 -153 -234 -249 -353 -364 -154
Total -89 871 -79 889 -102 333 -106 906 -118 423 -120 713 -127 728 -139 094 -144 185 -175 075
245
246
Table A4.7.9: VAT: Refunds by economic activity, 10-year cohort 2009/10 – 2018/19
Fiscal year R million per Fiscal Year
Economic activity1 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19
Primary sector -29 027 -26 258 -35 999 -36 193 -38 612 -37 894 -38 559 -40 506 -45 097 -56 332
Agriculture, forestry and fishing -5 733 -5 298 -6 326 -6 521 -7 219 -8 107 -8 031 -9 174 -9 546 -11 277
Mining and quarrying -23 294 -20 960 -29 674 -29 672 -31 393 -29 786 -30 529 -31 333 -35 551 -45 055
Secondary sector -21 721 -18 447 -25 361 -25 445 -30 303 -28 449 -27 910 -30 511 -31 833 -39 241
Manufacturing2 -15 416 -15 062 -21 273 -22 059 -26 112 -25 563 -25 287 -27 488 -29 129 -36 814
Electricity, gas and w ater -4 076 -1 830 -2 340 -1 629 -2 174 -1 124 -600 -1 281 -969 -668
Construction -2 230 -1 554 -1 748 -1 756 -2 017 -1 762 -2 023 -1 742 -1 735 -1 758
2019 Tax Statistics

Tertiary sector -39 123 -35 184 -40 972 -45 268 -49 508 -54 370 -61 259 -68 077 -67 255 -79 502
VALUE-ADDED TAX
Wholesale and retail trade, catering and accommodation3 -12 015 -13 364 -15 828 -17 965 -21 012 -21 661 -27 302 -30 388 -29 796 -36 198
storage and communication
Transport,intermediation,
Financial insurance, real-estate and business -3 654 -2 793 -3 767 -4 234 -4 554 -5 595 -5 286 -6 486 -5 628 -6 702
services 4 -16 127 -13 738 -15 505 -17 340 -17 842 -19 754 -19 950 -22 470 -22 120 -24 964
Community, social and personal services 5 -7 327 -5 289 -5 871 -5 730 -6 100 -7 361 -8 721 -8 733 -9 712 -11 638
Total -89 871 -79 889 -102 333 -106 906 -118 423 -120 713 -127 728 -139 094 -144 185 -175 075
Percentage of total
Primary sector 32.3% 32.9% 35.2% 33.9% 32.6% 31.4% 30.2% 29.1% 31.3% 32.2%
Agriculture, forestry and fishing 6.4% 6.6% 6.2% 6.1% 6.1% 6.7% 6.3% 6.6% 6.6% 6.4%
Mining and quarrying 25.9% 26.2% 29.0% 27.8% 26.5% 24.7% 23.9% 22.5% 24.7% 25.7%
VALUE-ADDED TAX
Secondary sector 24.2% 23.1% 24.8% 23.8% 25.6% 23.6% 21.9% 21.9% 22.1% 22.4%
Manufacturing 17.2% 18.9% 20.8% 20.6% 22.0% 21.2% 19.8% 19.8% 20.2% 21.0%
Electricity, gas and w ater 4.5% 2.3% 2.3% 1.5% 1.8% 0.9% 0.5% 0.9% 0.7% 0.4%
Construction 2.5% 1.9% 1.7% 1.6% 1.7% 1.5% 1.6% 1.3% 1.2% 1.0%
Tertiary sector 43.5% 44.0% 40.0% 42.3% 41.8% 45.0% 48.0% 48.9% 46.6% 45.4%
Wholesale and retail trade, catering and accommodation 13.4% 16.7% 15.5% 16.8% 17.7% 17.9% 21.4% 21.8% 20.7% 20.7%
Transport, storage and communication
Financial intermediation, insurance, real-estate and business 4.1% 3.5% 3.7% 4.0% 3.8% 4.6% 4.1% 4.7% 3.9% 3.8%
services 17.9% 17.2% 15.2% 16.2% 15.1% 16.4% 15.6% 16.2% 15.3% 14.3%
Community, social and personal services 8.2% 6.6% 5.7% 5.4% 5.2% 6.1% 6.8% 6.3% 6.7% 6.6%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
1. SARS' source of income code is used to classify according to the Standard Industrial Classification (SIC) system. SARS' source of income code is not fully aligned with the SIC system that Statistics
2. Includes the following SARS sectors – Bricks, ceramic, glass, cement and similar products; Chemicals and chemical, rubber and plastic products; Clothing and footwear; Coal and petroleum
products; Food, drink and tobacco; Leather, leather goods and fur (excl. footwear & clothing); Machinery and related items; Metal (including metal products); Other manufacturing industries; Paper,
5. Includes the following SARS sectors – Educational services; Medical, dental and other health and veterinary services; Personal and household services; Public administration; Recreation and cultural
services; and Social and related community services.
Table A4.7.10: VAT: Payments by payment category, 10-year cohort 2009/10 – 2018/19
Fiscal year 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 10 Year
Payment category1 Number of Payments Payments Payments Payments Payments Payments Payments Payments Payments Payments CAGR
vendors (R million) (R million) (R million) (R million) (R million) (R million) (R million) (R million) (R million) (R million)
A: Bi-monthly (Jan) 75 604 10 141 11 091 11 917 13 014 14 065 14 993 15 619 16 295 16 525 17 550 5.6%
B: Bi-monthly (Feb) 107 772 14 031 15 307 16 612 18 149 19 580 21 114 21 875 22 788 23 400 25 059 6.0%
C: Monthly 37 901 124 938 133 286 143 506 158 598 170 318 185 012 192 793 208 562 216 790 236 582 6.6%
D: 6-monthly 5 757 107 106 121 122 132 140 145 152 159 202 6.5%
2019 Tax Statistics

VALUE-ADDED TAX
E: Annually 397 12 13 12 13 13 16 18 17 26 28 9.0%

Total 227 431 149 229 159 802 172 168 189 896 204 110 221 277 230 450 247 814 256 901 279 421 6.5%
Percentage of total
A: Bi-monthly (Jan) 33.2% 6.8% 6.9% 6.9% 6.9% 6.9% 6.8% 6.8% 6.6% 6.4% 6.3%
B: Bi-monthly (Feb) 47.4% 9.4% 9.6% 9.6% 9.6% 9.6% 9.5% 9.5% 9.2% 9.1% 9.0%
C: Monthly 16.7% 83.7% 83.4% 83.4% 83.5% 83.4% 83.6% 83.7% 84.2% 84.4% 84.7%
D: 6-monthly 2.5% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1%
VALUE-ADDED TAX
E: Annually 0.2% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
1. Payment categories as per section 27(1) of the Value-Added Tax Act 89 of 1991.
247
248
Table A4.7.11: VAT: Refunds by payment category, 10-year cohort 2009/10 – 2018/19
Fiscal year 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 10 Year
Payment category1 Number of Refunds Refunds Refunds Refunds Refunds Refunds Refunds Refunds Refunds Refunds CAGR
vendors (R million) (R million) (R million) (R million) (R million) (R million) (R million) (R million) (R million) (R million)
A: Bi-monthly (Jan) 75 604 -2 228 -1 725 -1 759 -1 906 -1 852 -2 019 -1 980 -2 150 -2 085 -2 152 -0.3%
B: Bi-monthly (Feb) 107 772 -3 616 -2 998 -3 259 -3 292 -3 448 -3 802 -3 596 -3 772 -4 117 -4 293 1.7%
C: Monthly 37 901 -83 977 -75 113 -97 265 -101 660 -113 079 -114 848 -122 106 -133 116 -137 937 -168 576 7.2%
2019 Tax Statistics

VALUE-ADDED TAX
D: 6-monthly 5 757 -48 -52 -49 -48 -44 -42 -45 -51 -42 -51 0.6%
E: Annually 397 -3 -1 -1 -1 -0 -1 -1 -5 -3 -3 1.5%
Total 227 431 -89 871 -79 889 -102 333 -106 906 -118 423 -120 713 -127 728 -139 094 -144 185 -175 075 6.9%
Percentage of total
A: Bi-monthly (Jan) 33.2% 2.5% 2.2% 1.7% 1.8% 1.6% 1.7% 1.5% 1.5% 1.4% 1.2%
B: Bi-monthly (Feb) 47.4% 4.0% 3.8% 3.2% 3.1% 2.9% 3.1% 2.8% 2.7% 2.9% 2.5%
C: Monthly 16.7% 93.4% 94.0% 95.0% 95.1% 95.5% 95.1% 95.6% 95.7% 95.7% 96.3%
VALUE-ADDED TAX
D: 6-monthly 2.5% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
E: Annually 0.2% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
1. Payment categories as per section 27(1) of the Value-Added Tax Act 89 of 1991.
IMPORT
IMPORT VAT
VAT AND AND
CUSTOMS CUSTOMS
DUTIES DUTIES
Number of registered importers 319 949
Import Customs Biggest contributors

VAT Duties Import VAT Customs
Duties
13.6%
% 4.3%
25.7% 25.9%
of Revenue Machinery and Electronics Vehicles, Aircrafts & Vessels
3.6%
% 1.1%
12.8% 16.0%
of GDP Chemical Products Textile and Clothing
14.7%
% 11.8%
11.3% 13.9%
Change Y/Y Vehicles, Aircrafts & Vessels Food, Beverages & Tobacco
Main contributors by Main contributors by

World Zone Customs Port of Entry
to Total Import Tax to Total Import Tax
Cape Town O.R Tambo Durban

Africa Americas Europe Asia Harbour Int. Airport Harbour
4.9% 11.1% 34.0% 48.1% 10.3% 16.6% 43.4%
1
2019 TAX STATISTICS

IMPORT VAT AND CUSTOMS DUTIES
5 IMPORT VAT AND CUSTOMS DUTIES
KEY FACTS
For the 2018/19 fiscal year:
 Import VAT collections totalled R175.2 billion and grew year-on-year (y/y) by 14.7% compared
to 2.4% recorded in 2017/18. This was mainly driven by the steady levels of imports of key
contributing commodities combined with the revenue impact of the 1 percentage point
increase in the VAT rate from 14% to 15% effective 01 April 2018.
 Collections of Customs Duties totalled R55.0 billion and experienced a y/y improvement of
11.8%, on the back of a 7.8% growth rate in 2017/18. Revenue from two of the sub-categories
of Customs Duties, namely Specific Excise Duties and Ad valorem Duties (referencing Sections
A and B respectively of Part 2 of Schedule 1 to the Customs and Excise Act 91 of 1964),
contributed R6.6 billion (11.9%) and R10.5 billion (19.1%) respectively to the year’s total Duty
collection with the majority of the remaining R37.9 billion (69.0%) comprising all other
Customs Duties levied, predominantly General Duties (Part 1 of Schedule 1 to the Customs
and Excise Act 91 of 1964).
 Despite a subdued economic environment with passive levels of investment, domestic
demand and household consumption, the double-digit growth rates registered by both Import
VAT and Customs Duties were driven by increases in contributions from key commodities
underpinned by an overall 9.7% expansion in merchandise imports for the year 2018/19.
 Import VAT and Customs Duties accounted for 13.6% and 4.3% of the year’s Total Tax Revenue
respectively; resulting in a 17.9% aggregate which was in line with the average over the
preceding five fiscal years. The share of these taxes to GDP notched up to 4.7% from the
preceding five-year average of 4.6%, with Import VAT recording 3.6% and Customs Duties at
1.1% for the year.
 The largest driver of the year’s Import VAT was Machinery and Electronics at 25.7%, down
from 26.6% in 2017/18; while Vehicles, Aircraft and Vessels accounted the most for Customs
Duties at 25.9%, dipping from 26.8% in the prior year.
 Imports from the world zones of Asia and Europe accounted for 82.2% of the combined Total
Import Tax contribution, compared to 82.5% in 2017/18.
 On a country basis, China at 26.7% and Germany at 11.4% of Total Import Tax contribution
remain the principal suppliers of taxable goods.
 The Importer register grew y/y by 2.5% to 319 949.
2
2019 TAX STATISTICS
INTRODUCTION
The South African Customs Administration plays an integral role in the facilitation of movement of
goods and people entering or exiting the country’s borders. Customs is the first line of control to
secure the state’s interests by regulating the movement of goods into, from and through the state’s
Customs territory. Goods imported into the country are subject to VAT and Customs Duties upon
importation, based on their Customs value.
The Customs value is deemed to be the value of the goods as would be applicable for the
determination of Customs Duties together with any additional duty the Customs and Excise Act levies
on the importation of such goods. For the purposes of Import VAT calculations, this value is ‘uplifted’
by a further 10% to cover costs such as insurance and freight. However, when goods are traded within
the Southern African Customs Union (SACU) the value is not increased by 10% for Import VAT
calculations and the imports are further exempt from duties.
Import VAT is levied on the importation of goods and services into South Africa in terms of the VAT
Act 89 of 1991. This is an indirect consumption tax and there are certain goods and services, including
specific mineral oils and several basic food items, which are supplied at either a zero-rate or are
exempt from VAT. The standard rate of VAT in South Africa was 14% from 07 April 1993 until 31 March
2018. In the National Budget Speech 2018, the Minister of Finance announced a 1 percentage point
increase in the VAT rate, bringing the rate to 15% effective from 01 April 2018. This rate increase
should be taken into account when comparing Import VAT for 2018/19 to previous years.
Customs Duties are imposed under the Customs and Excise Act 91 of 1964. They are levied on
imported goods with the aim of raising revenue and protecting the local market. These duties are
either levied on an Ad valorem basis, meaning as a percentage of the value of the goods; or on a
specific duty basis, which applies at a rate of cents per unit (for example: per kilogram, metre or litre).
The determination of the rate applicable to each import is set out in the schedules to the Customs and
Excise Act 91 of 1964 and is based on the specific tariff classification of the commodity.
It is important to note that the term “Customs Duties” when used in this chapter comprises all duties
levied on imports including Specific Excise Duties and Ad valorem Duties; and also includes revenue
for the SACU member states which is to be distributed to them according to the revenue sharing
agreement, further detailed in chapter 6.
 Methodology;
 Declarations and Payment process;
 Harmonised System section;
 World zone and selected trade blocs;
 Country of origin; and
 Customs port of entry.
3
2019 TAX STATISTICS
METHODOLOGY
South Africa is a member of the World Customs Organisation (WCO) and therefore uses the
Harmonized Commodity Description and Coding System (HS) for the classification of goods on
importation.
Customs values are set by the General Agreement on Tariffs and Trade (GATT) valuation code. This
code has six methods of valuation. Most goods are valued using Method One which is the actual price
paid or payable by the buyer of the goods. The "Free-on-board1" price forms the basis for the value
but allows for certain deductions, such as interest charged on extended payment terms as well as
additions such as some royalties.
DECLARATIONS AND PAYMENT PROCESS

Customs values are declared on a Bill of Entry (BOE) to Customs at the time of importation. The tables
in this chapter reflect the values as processed on these BOE transactions and may therefore differ
from the actual collections. This difference is usually a result of the delay between the date of the
declaration and the date that the amount payable (as reflected on the declaration) was settled.
It is important to note that the payment dates differ depending on whether or not the importer
participates in the Customs deferment scheme. An importer who is registered for the Customs
deferment scheme maintains an account with SARS. This account is closed every month and the
amount owing has to be settled within seven days of billing. Importers not registered for the Customs
deferment scheme are required to settle their liability for Import VAT and Customs Duties with a
payment before the goods are released.
BY HARMONISED SYSTEM SECTION

Table A5.1.1 shows the Customs value of imports, Import VAT, Customs Duties and Total Import Tax
as classified by the HS section. The table shows that imports of Machinery and Electronics (17.2%)
accounts for the largest portion of Customs value in 2018/19, followed by Mineral Products (14.1%)
and Chemical Products (14.0%).
Import VAT for 2018/19, as shown in Figure 5.1, was collected mostly from the importation of
Machinery and Electronics (25.7%); Chemical Products (12.8%); Vehicles, Aircraft and Vessels (11.3%);
Special Provisions (10.0%); Base Metals (6.0%); Plastics and Rubber (5.3%); Textiles and Clothing (4.7%)
as well as Food, Beverages and Tobacco (4.0%). The All Other sections grouping (20.3%) comprises the
remaining 14 HS sections.
1 Free-on-board refers to the value for customs duty purposes and includes the transactional value (the price actually paid or payable) plus
all costs, charges and expenses up to the point where the goods are loaded onto a ship (or other vehicle) at the port of export.
4
2019 TAX STATISTICS
Figure 5.1: Import VAT by HS section, 2018/19
Machinery and Electronics Chemical Products

R44.3bn R22.2bn Vehicles, Aircraft and Vessels
25.7% 12.8% R19.5bn

11.3%
Special Provisions Plastics and Rubber

R17.2bn R9.1bn
All other sections 10.0% 5.3%
R35.0bn
20.3% Textiles
Food,
Beverages
and Clothing
and Tobacco
R8.2bn R6.9bn
Base Metals 4.7% 4.0%
R10.3bn
6.0%
As discussed in Chapter 4, Table A4.2.6 provides a fully aligned overview of Import VAT flows by SARS
sectors. The Import VAT recorded in each sector is based on bill of entry declarations and is then
classified using the VAT sector indicated by the importer’s VAT reference number.
Table A4.2.7 shows that imports under Tertiary economic activities accounted for 61.7% of the year’s
Import VAT total in 2018/19, with Secondary activities at 32.3% and Primary activities at 3.4%.
Import VAT from the top 3 contributing economic sectors made up 87.8% of the total, namely the
Wholesale and Retail Trade, Catering and Accommodation sector (Tertiary) at 40.0%, followed by
Manufacturing (Secondary) at 30.1% and Financial Intermediation, Insurance, Real-Estate and
Business Services (Tertiary) at 17.7%.
The largest contributing HS sections to Customs Duties in 2018/19, as shown in Figure 5.2, were
Vehicles, Aircraft and Vessels (25.9%); Textiles and Clothing (16.0%); Food, Beverages and Tobacco
(13.9%) as well as Machinery and Electronics (12.1%).
Imports under the Food, Beverages and Tobacco section made up 98.6% of the Specific Excise Duty
total, largely driven by cigarettes (40.2%) sourced mainly from Switzerland; and whiskies (32.9%)
imported mostly from the United Kingdom.
The sections of Vehicles, Aircraft and Vessels (64.4%) as well as Machinery and Electronics (31.1%)
were the largest contributors to the Ad valorem Duty total; with 38.1% of the former’s total comprising
luxury vehicles from Germany, while 72.2% of the latter’s total made up by electronic devices mainly
from China.
The overall effective Customs Duty rate in 2018/19 was 3.1% compared to previous year’s 3.2%. Key
commodities with the highest effective Duty rates were Footwear and Accessories at 24.4%; Hides,
5
2019
2019TAX
TaxSTATISTICS
Statistics 253
Skins and Leather at 19.4%; Textiles and Clothing at 15.8%; Food, Beverages and Tobacco at 11.4% as
well as Vehicles, Aircraft and Vessels at 7.6%.
Figure 5.2: Customs Duties by HS section, 2018/19
Vehicles, Aircraft and Vessels All other sections Food, Beverages and Tobacco
R14.5bn R8.6bn R7.8bn
25.9% 15.3% 13.9%
Machinery and Electronics Footwear Plastics

and Accessories
R6.8bn and Rubber
R4.0bn R3.1bn
12.1%
Textiles and Clothing 7.1% 5.5%
R8.9bn
16.0%
Base Metals
R2.4bn
4.3%
Figure 5.3 shows the top four contributing sections – Machinery and Electronics; Vehicles, Aircraft and
Vessels; Chemical Products as well as Special Provisions – combined, made up more than half (55.0%)
of the Total Import Tax for 2018/19.
6
2019 TAX STATISTICS
Figure 5.3: Total Import Tax by HS section, 2018/19
Machinery and Electronics Vehicles, Aircraft and Vessels Chemical Products

R51.1bn R33.9bn R23.5bn
22.3% 14.9% 10.3%
Special Provisions Food, Beverages Base Metals

R17.3bn and Tobacco
R12.7bn
All other sections
7.6% R14.6bn 5.6%
R46.2bn 6.4%
20.2%
Textiles and Clothing

R17.1bn
7.5% Plastics and Rubber
R12.2bn
5.3%
BY WORLD ZONE AND SELECTED TRADE BLOCS

Imports from Asia accounted for 48.1% of the Total Import Tax, followed by Europe at 34.0% and the
Americas at 11.1%. Figure 5.4 and Table A5.2.1 show the combined Total Import Tax contribution of
Import VAT and Customs Duties, categorised by world zone as well as selected trade blocs.
7
2019
2019TAX
TaxSTATISTICS
Statistics 255
Figure 5.4: Total Import Tax by world zone, 2018/19
2017 2018
Africa Americas Asia Europe Oceania Other
Asia was South Africa’s largest import supplier in 2018/19 at 36.1% of total Customs value, 44.9% of
Import VAT and 58.2% of Customs Duties; with goods imported from China, India, Japan and Thailand
accounting for 78.7% of Asia’s contribution to South Africa’s Total Import Tax.
Europe, the second biggest supplier, contributed 24.6% to total Customs value, 35.0% to Import VAT
and 30.9% to Customs Duties; with imports from Germany, United Kingdom, Italy, France, Switzerland
and Spain constituting 69.9% of Europe’s share of South Africa’s Total Import Tax.
The Africa world zone - which comprises the rest of Africa including Botswana, Eswatini (formerly
known as Swaziland), Lesotho and Namibia - continues to grow as an important strategic trade partner
for South Africa; specifically in light of the African Continental Free Trade Area agreement signed in
2018, in conjunction with other existing trade agreements including SACU and Southern African
Development Community (SADC). In 2018, Africa remained the only world zone with which South
Africa recorded a positive trade balance (R176.6 billion) which culminated into a 28.2% contribution
to the Customs value as well as 4.9% to the Total Import Tax for 2018/19.
The majority of Africa’s Total Import Tax contributions emanated from Import VAT at 93.8% share,
with Eswatini being the continent’s biggest contributor to Import VAT at 23.5%.
The growing trade with Africa in 2018/19 was further emphasized within the selected trade bloc
category where the African Union (AU) overtook the European Union (EU) to become South Africa’s
top supplier in terms of Customs value at 26.3% share, while contributing a modest 4.6% to Total
Import Tax.
The EU trade bloc recorded 23.1% of the total Customs value and 31.1% of Total Import Tax; with
imports from Germany, United Kingdom, Italy, France, Switzerland and Spain being the major
contributors.
8
256 2019 TAX
2019 Tax STATISTICS
Statistics
BRICS2 is the largest trade bloc contributor to Total Import Tax at 33.9%, while accounting for 20.6%
of the year’s Customs value; with China, India and Brazil among SA’s top eleven suppliers in terms of
revenue.
BY COUNTRY OF ORIGIN
Figure 5.5 shows that the top six countries of origin − China, Germany, United States, India, United
Kingdom and Japan – collectively accounted for 56.8% of the Total Import Tax for 2018/19.
Goods imported from China under the Machinery and Electronics section contributed the most to the
country’s Customs value (46.0%) and Import VAT (44.8%) for 2018/19. The key imports from China
that accounted largely for Customs Duties were Textile and Clothing (31.8%), Machinery and
Electronics (20.3%) as well as Footwear and Accessories (12.7%).
Merchandise imported from Germany under the Special Provisions section (automotive parts for
purposes of the Motor Industry Development Programme/Automotive Production and Development
Programme) recorded the highest Customs value (28.3%) and Import VAT (30.8%) contributions, while
the biggest driver of Customs Duties was Vehicles, Aircraft and Vessels (84.0%).
Eswatini is the only African trade partner among South Africa’s top 20 contributing countries to Total
Import Tax in 2018/19, ranking 11th in Customs value at 1.3% and 13th for Import VAT at 1.4%, with
the latter supported by goods imported under the sections of Chemical Products (41.2%); Food,
Beverages and Tobacco (26.1%) as well as Textiles and Clothing (18.9%).
Table A5.3.1 shows the 20 countries that were the leading suppliers of goods contributing to Total
Import Tax.
2 Brazil, Russia, India, China and South Africa
9
2019 TAX STATISTICS
Figure 5.5: Total Import Tax by country of origin, 2018/19
R98.8bn
43.2%
R61.0bn
26.7%
R26.1bn
R8.3bn
11.4%
3.6%
R8.6bn
3.7% R15.3bn
R10.6bn 6.7%
4.6%
BY CUSTOMS PORT OF ENTRY

South Africa’s Customs ports of entry comprise airports, sea harbours, border posts and inland offices.
Table A5.4.1 lists the contributions of the following categories in ‘Customs Port of Entry’ for the years
2015/16 to 2018/19, according to their Total Import Tax share by:
 Top 4 Sea Harbours – Durban, Cape Town, Port Elizabeth and Richards Bay;
 Top 4 Airports – O.R. Tambo, Cape Town, King Shaka and Port Elizabeth;
 Top 6 Border Posts and Inland Offices – Johannesburg, East London, Pretoria,
Germiston/Alberton, Oshoek and BeitBridge;
 Other Offices – all remaining Customs offices across the above categories.

Figure 5.6 shows the contribution of each of these categories to the Total Import Tax in 2018/19.
Chapter 5:5.6:
Figure Import VAT
Total Import Tax & Customs
by Customs Duties
port of entry group, 2018/19 Fig 5
62.8%
R143.6bn
1.8%
R4.2bn
16.9%
R38.6bn 18.4%
R42.2bn
Table A5.4.2 lists the contributions of the top ports of entry, while Figure 5.7 shows the contribution
of the top six offices – Durban Harbour, OR Tambo International Airport, Cape Town Harbour, Port
Elizabeth Harbour, Johannesburg Customs Office and East London Customs – which together
accounted for 88.7% of the Total Import Tax for 2018/19.
Durban Harbour is the largest and busiest shipping terminal in sub-Saharan Africa and hence it
contributes significantly to the South African economy. In 2018/19, goods imported through Durban
Harbour constituted 39.5% of the national Customs value total, 42.6% of the Import VAT total and
45.7% of Customs Duties revenue. This was driven principally by imports of Mineral Products at 22.7%
of the port’s Customs value; Machinery and Electronics at 23.7% of the port’s Import VAT; and
Vehicles, Aircraft and Vessels at 23.9% of the port’s Customs Duties collected.
11
2019 TAX STATISTICS

O.R. Tambo International Airport is Africa's largest and busiest airport. In 2018/19, the value of the
cargo imported through this airport represented 19.4% of the Customs value of goods imported into
the country, while contributing 18.9% to the Import VAT total and 9.6% to the Customs Duties total.
More than half of both these taxes collected at the airport were from imports of Machinery and
Electronics.
Chapter
Figure 5: Import
5.7: Total Import VAT &customs
Tax by Customs Duties
port of entry, 2018/19 Fig 5.7
43.4% 16.6% 10.3% 7.5% 6.8% 4.0% 11.3%
Durban O.R. Tambo Cape Town Port Elizabeth Johannesburg East London All
Harbour Int. Airport Harbour Harbour Customs Office Customs Office Other
R99.1bn R38.0bn R23.6bn R17.2bn R15.6bn R9.2bn R25.9bn
12
2019 TAX STATISTICS
Table A5.1.1: Import VAT and Customs Duties: Customs value, Import VAT, Customs Duties and Total Import Tax by HS section, 2015/16 – 2018/19
HS section Section Chapter 2015/16 2016/17 2017/18 2018/19
R million Customs Import Customs Total Customs Import Customs Total Customs Import Customs Total Customs Import Customs Total
value VAT Duties 1 Import value VAT Duties 1 Import value VAT Duties 1 Import value VAT Duties 1 Import
Tax2 Tax2 Tax2 Tax2
Animals and Animal Products 1 1-5 17 614 2 271 520 2 791 19 470 2 579 734 3 314 24 189 3 141 1 427 4 568 24 301 3 365 1 428 4 793
Vegetable Products 2 6 - 14 29 816 3 063 1 577 4 640 34 122 2 712 1 461 4 173 26 451 2 024 1 063 3 086 26 149 2 260 667 2 926
Fats and Oils 3 15 15 174 1 157 182 1 339 18 655 1 493 205 1 698 17 774 1 283 171 1 454 14 298 1 346 154 1 500
Food, Beverages and Tobacco 4 16 - 24 57 569 5 185 5 092 10 278 62 665 6 091 6 173 12 265 60 173 6 063 7 083 13 146 68 402 6 858 7 778 14 636
Mineral Products 5 25 - 27 178 208 4 164 31 4 195 177 957 4 182 40 4 221 203 716 5 053 33 5 085 252 698 6 192 47 6 239
2019 Tax Statistics

Chemical Products 6 28 - 38 149 062 17 494 1 037 18 531 150 502 17 648 1 081 18 729 187 469 18 934 1 163 20 096 250 884 22 163 1 316 23 479
Plastics and Rubber 7 39 - 40 51 834 7 183 2 161 9 345 55 645 7 676 2 348 10 024 57 525 8 106 2 970 11 075 61 942 9 145 3 069 12 214
Hides, Skins and Leather 8 41 - 43 5 524 829 935 1 764 5 168 760 870 1 630 4 892 740 882 1 622 4 892 808 950 1 757
Wood and articles thereof 9 44 - 46 5 520 814 194 1 008 5 448 797 182 979 5 415 791 181 972 5 733 902 190 1 092
Pulp and Paper Products 10 47 - 49 19 497 2 667 182 2 848 19 710 2 623 166 2 788 26 794 2 484 174 2 658 35 611 3 113 188 3 301
Textiles and Clothing 11 50 - 63 52 564 7 649 9 193 16 842 52 583 7 457 8 614 16 071 54 591 7 545 8 714 16 259 56 482 8 191 8 930 17 121
Footw ear and Accessories 12 64 - 67 17 843 2 634 3 762 6 396 17 144 2 604 3 720 6 323 16 263 2 582 3 721 6 304 16 194 2 916 3 952 6 867
Ceramic Products etc. 13 68 - 70 14 053 2 095 796 2 890 14 067 2 101 789 2 889 14 124 2 121 811 2 932 15 868 2 545 856 3 400
Precious Stones 14 71 98 166 1 237 190 1 427 120 438 1 519 177 1 696 106 600 1 595 174 1 770 113 029 1 948 171 2 119
Base Metals 15 72 - 83 136 807 9 437 1 514 10 952 169 130 8 961 1 763 10 724 167 358 9 241 2 262 11 503 153 415 10 279 2 420 12 699
Machinery and Electronics 16 84 - 85 321 565 42 429 5 353 47 782 297 357 39 886 5 339 45 225 300 199 40 699 5 264 45 962 306 882 44 285 6 775 51 060
Vehicles, Aircraft and Vessels 17 86 - 89 189 513 18 221 13 135 31 355 171 735 17 644 11 608 29 252 168 719 18 648 13 850 32 497 190 493 19 452 14 496 33 948
Photographic and instruments 18 90 - 92 33 604 4 573 33 4 607 35 362 4 798 50 4 848 36 119 4 576 75 4 651 35 060 5 139 89 5 228
Misc Manufactured Articles 20 94 - 96 22 178 3 292 1 603 4 896 21 711 3 176 1 474 4 650 21 900 3 204 1 502 4 706 23 534 3 660 1 698 5 358
Works of Art/Antiques 21 97 609 26 0 26 2 536 31 0 31 639 31 1 32 1 050 45 0 45
Special Provisions 3 22 98 84 111 12 578 38 12 616 88 825 13 344 35 13 379 94 311 13 924 66 13 989 107 007 17 202 69 17 270
Other Unclassified 93, 99 16 303 189 82 271 21 507 145 68 212 19 975 140 78 219 22 617 803 742 1 545
Total 1 517 132 149 188 47 611 196 798 1 561 735 148 228 46 896 195 124 1 615 196 152 923 51 664 204 587 1 786 540 172 615 55 985 228 600
Important to Note: All figures displayed on this table are as per Bills of Entry processed and not actual revenue collected.
1. Customs Duties is inclusive of Specific excise on imports (Duty 1-2A) and Ad valorem excise on imports (Duty 1-2B).
2. Total Import Tax is Import VAT plus Customs Duties.
3. Special Provisions: Original equipment components (motor vehicle parts) imported for the previous Motor Industry Development Programme (MIDP) or the current Automotive Production and Development Programme (APDP).
261
262
Table A5.1.1: Import VAT and Customs Duties: Customs value, Import VAT, Customs Duties and Total Import Tax by HS section, 2015/16 – 2018/19 (continued)
HS section Section Chapter 2015/16 2016/17 2017/18 2018/19
R m illion Custom s Im port Custom s Total Custom s Im port Custom s Total Custom s Im port Custom s Total Custom s Im port Custom s Total
value VAT Duties Im port value VAT Duties Im port value VAT Duties Im port value VAT Duties Im port
Tax Tax Tax Tax
Animals and Animal Products 1 1-5 1.2% 1.5% 1.1% 1.4% 1.2% 1.7% 1.6% 1.7% 1.5% 2.1% 2.8% 2.2% 1.4% 1.9% 2.6% 2.1%
Vegetable Products 2 6 - 14 2.0% 2.1% 3.3% 2.4% 2.2% 1.8% 3.1% 2.1% 1.6% 1.3% 2.1% 1.5% 1.5% 1.3% 1.2% 1.3%
Fats and Oils 3 15 1.0% 0.8% 0.4% 0.7% 1.2% 1.0% 0.4% 0.9% 1.1% 0.8% 0.3% 0.7% 0.8% 0.8% 0.3% 0.7%
Food, Beverages and Tobacco 4 16 - 24 3.8% 3.5% 10.7% 5.2% 4.0% 4.1% 13.2% 6.3% 3.7% 4.0% 13.7% 6.4% 3.8% 4.0% 13.9% 6.4%
Mineral Products 5 25 - 27 11.7% 2.8% 0.1% 2.1% 11.4% 2.8% 0.1% 2.2% 12.6% 3.3% 0.1% 2.5% 14.1% 3.6% 0.1% 2.7%
2019 TAX STATISTICS

2019 Tax Statistics
Chemical Products 6 28 - 38 9.8% 11.7% 2.2% 9.4% 9.6% 11.9% 2.3% 9.6% 11.6% 12.4% 2.3% 9.8% 14.0% 12.8% 2.3% 10.3%
Plastics and Rubber 7 39 - 40 3.4% 4.8% 4.5% 4.7% 3.6% 5.2% 5.0% 5.1% 3.6% 5.3% 5.7% 5.4% 3.5% 5.3% 5.5% 5.3%
Hides, Skins and Leather 8 41 - 43 0.4% 0.6% 2.0% 0.9% 0.3% 0.5% 1.9% 0.8% 0.3% 0.5% 1.7% 0.8% 0.3% 0.5% 1.7% 0.8%
Wood and articles thereof 9 44 - 46 0.4% 0.5% 0.4% 0.5% 0.3% 0.5% 0.4% 0.5% 0.3% 0.5% 0.4% 0.5% 0.3% 0.5% 0.3% 0.5%
Pulp and Paper Products 10 47 - 49 1.3% 1.8% 0.4% 1.4% 1.3% 1.8% 0.4% 1.4% 1.7% 1.6% 0.3% 1.3% 2.0% 1.8% 0.3% 1.4%
Textiles and Clothing 11 50 - 63 3.5% 5.1% 19.3% 8.6% 3.4% 5.0% 18.4% 8.2% 3.4% 4.9% 16.9% 7.9% 3.2% 4.7% 16.0% 7.5%
Footw ear and Accessories 12 64 - 67 1.2% 1.8% 7.9% 3.2% 1.1% 1.8% 7.9% 3.2% 1.0% 1.7% 7.2% 3.1% 0.9% 1.7% 7.1% 3.0%
Ceramic Products etc. 13 68 - 70 0.9% 1.4% 1.7% 1.5% 0.9% 1.4% 1.7% 1.5% 0.9% 1.4% 1.6% 1.4% 0.9% 1.5% 1.5% 1.5%
Precious Stones 14 71 6.5% 0.8% 0.4% 0.7% 7.7% 1.0% 0.4% 0.9% 6.6% 1.0% 0.3% 0.9% 6.3% 1.1% 0.3% 0.9%
Base Metals 15 72 - 83 9.0% 6.3% 3.2% 5.6% 10.8% 6.0% 3.8% 5.5% 10.4% 6.0% 4.4% 5.6% 8.6% 6.0% 4.3% 5.6%
Machinery and Electronics 16 84 - 85 21.2% 28.4% 11.2% 24.3% 19.0% 26.9% 11.4% 23.2% 18.6% 26.6% 10.2% 22.5% 17.2% 25.7% 12.1% 22.3%
Vehicles, Aircraft and Vessels 17 86 - 89 12.5% 12.2% 27.6% 15.9% 11.0% 11.9% 24.8% 15.0% 10.4% 12.2% 26.8% 15.9% 10.7% 11.3% 25.9% 14.9%
Photographic and instruments 18 90 - 92 2.2% 3.1% 0.1% 2.3% 2.3% 3.2% 0.1% 2.5% 2.2% 3.0% 0.1% 2.3% 2.0% 3.0% 0.2% 2.3%
Misc Manufactured Articles 20 94 - 96 1.5% 2.2% 3.4% 2.5% 1.4% 2.1% 3.1% 2.4% 1.4% 2.1% 2.9% 2.3% 1.3% 2.1% 3.0% 2.3%
Works of Art/Antiques 21 97 0.0% 0.0% 0.0% 0.0% 0.2% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.1% 0.0% 0.0% 0.0%
Special Provisions 22 98 5.5% 8.4% 0.1% 6.4% 5.7% 9.0% 0.1% 6.9% 5.8% 9.1% 0.1% 6.8% 6.0% 10.0% 0.1% 7.6%
Other Unclassified 93, 99 1.1% 0.1% 0.2% 0.1% 1.4% 0.1% 0.1% 0.1% 1.2% 0.1% 0.2% 0.1% 1.3% 0.5% 1.3% 0.7%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
14
Table A5.2.1: Import VAT and Customs Duties: Customs value, Import VAT, Customs Duties and Total Import Tax by World zones and selected trade blocs, 2015/16 – 2018/19
World zone / trade bloc 2015/16 2016/17 2017/18 2018/19
value VAT Duties 1 Im port value VAT Duties 1 Im port value VAT Duties 1 Im port value VAT Duties 1 Im port
Tax2 Tax2 Tax2 Tax2
Africa 353 934 8 796 217 9 013 406 285 8 479 362 8 842 423 867 8 787 559 9 346 503 370 10 577 696 11 273
Americas 161 405 18 773 4 715 23 488 157 461 18 762 4 720 23 483 151 164 17 888 5 287 23 175 171 453 20 194 5 121 25 315
Asia 557 412 65 003 28 345 93 348 564 887 63 807 27 383 91 190 599 556 67 713 28 943 96 656 645 510 77 461 32 583 110 044
Europe 425 821 54 250 14 108 68 358 414 458 54 733 14 236 68 969 417 193 55 430 16 659 72 089 438 684 60 480 17 291 77 771
Oceania 15 462 2 077 211 2 287 15 817 2 150 182 2 332 19 372 2 645 198 2 843 21 730 3 274 223 3 497
Other 3 098 290 14 304 2 828 296 13 309 4 044 460 18 478 5 793 630 70 700
2019 Tax Statistics

Total 1 517 132 149 188 47 611 196 798 1 561 735 148 228 46 896 195 124 1 615 196 152 923 51 664 204 587 1 786 540 172 615 55 985 228 600
Percentage of total
Africa 23.3% 5.9% 0.5% 4.6% 26.0% 5.7% 0.8% 4.5% 26.2% 5.7% 1.1% 4.6% 28.2% 6.1% 1.2% 4.9%
Americas 10.6% 12.6% 9.9% 11.9% 10.1% 12.7% 10.1% 12.0% 9.4% 11.7% 10.2% 11.3% 9.6% 11.7% 9.1% 11.1%
Asia 36.7% 43.6% 59.5% 47.4% 36.2% 43.0% 58.4% 46.7% 37.1% 44.3% 56.0% 47.2% 36.1% 44.9% 58.2% 48.1%
Europe 28.1% 36.4% 29.6% 34.7% 26.5% 36.9% 30.4% 35.3% 25.8% 36.2% 32.2% 35.2% 24.6% 35.0% 30.9% 34.0%
Oceania 1.0% 1.4% 0.4% 1.2% 1.0% 1.5% 0.4% 1.2% 1.2% 1.7% 0.4% 1.4% 1.2% 1.9% 0.4% 1.5%
Other 0.2% 0.2% 0.0% 0.2% 0.2% 0.2% 0.0% 0.2% 0.3% 0.3% 0.0% 0.2% 0.3% 0.4% 0.1% 0.3%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
Selected trade blocs
African Union 328 609 8 238 163 8 402 374 945 7 837 295 8 132 393 216 8 171 490 8 661 469 020 9 905 548 10 453
BRICS3 315 943 42 127 20 998 63 125 304 221 41 549 20 205 61 754 332 743 44 873 22 112 66 985 367 136 52 542 24 977 77 519
European Union 402 509 51 182 12 260 63 442 393 100 51 765 11 368 63 133 396 511 52 473 13 745 66 217 412 609 56 838 14 257 71 096
SADC4 258 047 7 776 42 7 817 297 742 7 366 148 7 514 319 518 7 576 266 7 842 363 736 9 132 301 9 433
Percentage of total
African Union 21.7% 5.5% 0.3% 4.3% 24.0% 5.3% 0.6% 4.2% 24.3% 5.3% 0.9% 4.2% 26.3% 5.7% 1.0% 4.6%
BRICS3 20.8% 28.2% 44.1% 32.1% 19.5% 28.0% 43.1% 31.6% 20.6% 29.3% 42.8% 32.7% 20.6% 30.4% 44.6% 33.9%
European Union 26.5% 34.3% 25.8% 32.2% 25.2% 34.9% 24.2% 32.4% 24.5% 34.3% 26.6% 32.4% 23.1% 32.9% 25.5% 31.1%
SADC4 17.0% 5.2% 0.1% 4.0% 19.1% 5.0% 0.3% 3.9% 19.8% 5.0% 0.5% 3.8% 20.4% 5.3% 0.5% 4.1%
Im portant to Note: All figures displayed on this table are as per Bills of Entry processed and not actual revenue collected.
3. Brazil, Russia, India, China, South Africa (BRICS).
4. Southern African Development Community (SADC).
263
264
Table A5.3.1: Import VAT and Customs Duties: Customs value, Import VAT, Customs Duties and Total Import Tax by Country of origin, 2015/16 – 2018/19
Country of origin 3 2015/16 2016/17 2017/18 2018/19
Tax2 Tax2 Tax2 Tax2
China 222 032 32 535 17 514 50 049 217 853 32 158 16 973 49 130 237 946 34 713 18 202 52 915 260 352 40 367 20 622 60 989
Germany 149 513 19 832 4 776 24 608 145 017 20 227 4 309 24 536 138 898 19 731 5 106 24 837 137 971 20 926 5 179 26 105
United States 93 462 11 710 2 773 14 483 89 369 11 389 3 022 14 411 88 684 11 230 2 858 14 088 93 547 12 749 2 561 15 311
India 64 904 5 746 2 219 7 965 56 194 5 427 2 020 7 447 66 097 6 301 2 374 8 676 68 534 7 705 2 860 10 565
United Kingdom 49 941 5 393 3 496 8 889 43 684 4 795 3 207 8 002 48 131 5 101 3 746 8 848 53 986 5 052 3 513 8 565
2019 Tax Statistics

Japan 47 049 6 028 1 582 7 609 46 154 5 847 1 621 7 468 46 606 5 897 1 918 7 815 49 782 6 448 1 816 8 263
Thailand 30 753 3 797 951 4 748 34 981 4 376 979 5 355 38 516 4 593 1 005 5 599 43 888 5 642 1 142 6 784
Italy 32 701 4 340 792 5 132 31 163 4 047 765 4 812 34 266 4 205 779 4 984 38 051 4 810 801 5 611
France 33 071 3 914 423 4 337 40 327 4 976 442 5 417 33 310 4 416 517 4 933 32 103 4 428 665 5 093
Sw itzerland 13 414 1 711 1 145 2 855 11 141 1 802 2 110 3 912 11 933 1 812 2 495 4 307 12 351 1 975 2 693 4 668
Brazil 22 569 2 862 667 3 529 25 081 3 278 563 3 841 23 329 3 082 1 224 4 306 29 769 3 234 1 225 4 459
Spain 21 880 2 919 715 3 633 21 983 2 918 600 3 518 23 510 3 177 862 4 039 22 039 3 241 1 095 4 337
Viet Nam 20 831 2 630 1 591 4 221 17 002 2 216 1 444 3 659 18 529 2 436 1 215 3 651 13 600 2 209 1 459 3 669
Australia 12 843 1 708 155 1 864 13 026 1 764 108 1 872 16 458 2 234 131 2 364 18 970 2 866 142 3 008
Korea, Republic Of 22 620 2 562 916 3 478 23 130 2 299 832 3 130 19 026 2 144 629 2 774 17 903 2 263 625 2 889
Netherlands 20 022 2 634 146 2 781 19 181 2 637 171 2 808 18 142 2 394 161 2 555 16 373 2 394 433 2 827
Poland 9 667 1 387 365 1 752 10 583 1 481 350 1 831 11 415 1 603 416 2 019 14 054 2 124 516 2 640
Esw atini4 20 143 2 003 0 2 003 21 588 2 183 1 2 184 21 710 2 252 2 2 254 22 534 2 489 3 2 492
Indonesia 13 333 1 503 585 2 088 15 167 1 585 629 2 213 13 212 1 527 613 2 140 13 648 1 698 737 2 434
Sw eden 13 126 1 676 147 1 823 12 606 1 773 197 1 970 13 154 1 927 270 2 197 14 246 2 142 267 2 409
Other countries 603 257 32 299 6 652 38 951 666 507 31 053 6 555 37 608 692 323 32 145 7 140 39 285 812 840 37 851 7 631 45 482
Total 1 517 132 149 188 47 611 196 798 1 561 735 148 228 46 896 195 124 1 615 196 152 923 51 664 204 587 1 786 540 172 615 55 985 228 600
3. Top-20 countries as determined by their contribution to Total Import Tax for 2018/19.
4. Formerly known as Swaziland.
Table A5.3.1: Import VAT and Customs Duties: Customs value, Import VAT, Customs Duties and Total Import Tax by Country of origin, 2015/16 – 2018/19 (continued)
Country of origin 2015/16 2016/17 2017/18 2018/19
2019
2019
value VAT Duties Im port value VAT Duties Im port value VAT Duties Im port value VAT Duties Im port
TAX
Tax Tax Tax Tax
Tax
China 14.6% 21.8% 36.8% 25.4% 13.9% 21.7% 36.2% 25.2% 14.7% 22.7% 35.2% 25.9% 14.6% 23.4% 36.8% 26.7%
Germany 9.9% 13.3% 10.0% 12.5% 9.3% 13.6% 9.2% 12.6% 8.6% 12.9% 9.9% 12.1% 7.7% 12.1% 9.3% 11.4%
United States 6.2% 7.8% 5.8% 7.4% 5.7% 7.7% 6.4% 7.4% 5.5% 7.3% 5.5% 6.9% 5.2% 7.4% 4.6% 6.7%
India 4.3% 3.9% 4.7% 4.0% 3.6% 3.7% 4.3% 3.8% 4.1% 4.1% 4.6% 4.2% 3.8% 4.5% 5.1% 4.6%
STATISTICS
Statistics
United Kingdom 3.3% 3.6% 7.3% 4.5% 2.8% 3.2% 6.8% 4.1% 3.0% 3.3% 7.3% 4.3% 3.0% 2.9% 6.3% 3.7%
Japan 3.1% 4.0% 3.3% 3.9% 3.0% 3.9% 3.5% 3.8% 2.9% 3.9% 3.7% 3.8% 2.8% 3.7% 3.2% 3.6%
Thailand 2.0% 2.5% 2.0% 2.4% 2.2% 3.0% 2.1% 2.7% 2.4% 3.0% 1.9% 2.7% 2.5% 3.3% 2.0% 3.0%
Italy 2.2% 2.9% 1.7% 2.6% 2.0% 2.7% 1.6% 2.5% 2.1% 2.7% 1.5% 2.4% 2.1% 2.8% 1.4% 2.5%
France 2.2% 2.6% 0.9% 2.2% 2.6% 3.4% 0.9% 2.8% 2.1% 2.9% 1.0% 2.4% 1.8% 2.6% 1.2% 2.2%
Sw itzerland 0.9% 1.1% 2.4% 1.5% 0.7% 1.2% 4.5% 2.0% 0.7% 1.2% 4.8% 2.1% 0.7% 1.1% 4.8% 2.0%
Brazil 1.5% 1.9% 1.4% 1.8% 1.6% 2.2% 1.2% 2.0% 1.4% 2.0% 2.4% 2.1% 1.7% 1.9% 2.2% 2.0%
Spain 1.4% 2.0% 1.5% 1.8% 1.4% 2.0% 1.3% 1.8% 1.5% 2.1% 1.7% 2.0% 1.2% 1.9% 2.0% 1.9%
Viet Nam 1.4% 1.8% 3.3% 2.1% 1.1% 1.5% 3.1% 1.9% 1.1% 1.6% 2.4% 1.8% 0.8% 1.3% 2.6% 1.6%
Australia 0.8% 1.1% 0.3% 0.9% 0.8% 1.2% 0.2% 1.0% 1.0% 1.5% 0.3% 1.2% 1.1% 1.7% 0.3% 1.3%
Korea, Republic Of 1.5% 1.7% 1.9% 1.8% 1.5% 1.6% 1.8% 1.6% 1.2% 1.4% 1.2% 1.4% 1.0% 1.3% 1.1% 1.3%
Netherlands 1.3% 1.8% 0.3% 1.4% 1.2% 1.8% 0.4% 1.4% 1.1% 1.6% 0.3% 1.2% 0.9% 1.4% 0.8% 1.2%
Poland 0.6% 0.9% 0.8% 0.9% 0.7% 1.0% 0.7% 0.9% 0.7% 1.0% 0.8% 1.0% 0.8% 1.2% 0.9% 1.2%
Esw atini 1.3% 1.3% 0.0% 1.0% 1.4% 1.5% 0.0% 1.1% 1.3% 1.5% 0.0% 1.1% 1.3% 1.4% 0.0% 1.1%
Indonesia 0.9% 1.0% 1.2% 1.1% 1.0% 1.1% 1.3% 1.1% 0.8% 1.0% 1.2% 1.0% 0.8% 1.0% 1.3% 1.1%
Sw eden 0.9% 1.1% 0.3% 0.9% 0.8% 1.2% 0.4% 1.0% 0.8% 1.3% 0.5% 1.1% 0.8% 1.2% 0.5% 1.1%
Other countries 39.8% 21.6% 14.0% 19.8% 42.7% 20.9% 14.0% 19.3% 42.9% 21.0% 13.8% 19.2% 45.5% 21.9% 13.6% 19.9%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
17
265
266
Table A5.4.1: Import VAT and Customs Duties: Customs value, Import VAT, Customs Duties and Total Import Tax by Top Customs offices per port of entry group, 2015/16 – 2018/19
Custom s port of entry 2015/16 2016/17 2017/18 2018/19
Tax2 Tax2 Tax2 Tax2
Top 4 Sea Harbours
Durban Harbour 575 853 61 009 21 628 82 637 585 756 59 828 21 537 81 365 622 968 64 123 23 931 88 054 705 727 73 521 25 581 99 102
Cape Tow n Harbour 131 904 14 499 6 995 21 494 125 387 14 524 6 784 21 308 124 652 14 599 7 346 21 945 143 547 15 631 7 923 23 554
Port Elizabeth Harbour 87 411 11 275 3 225 14 500 85 686 11 296 3 272 14 568 79 143 11 192 4 354 15 546 83 428 12 615 4 539 17 154
Richards Bay Harbour 15 120 2 118 29 2 147 20 509 2 960 10 2 971 22 799 3 108 25 3 133 26 921 3 803 20 3 822
Total 810 287 88 900 31 877 120 778 817 339 88 609 31 603 120 212 849 562 93 022 35 656 128 678 959 622 105 569 38 062 143 632
2019 Tax Statistics

Top 4 Airports
O.R. Tambo International Airport 329 492 28 488 4 288 32 776 336 652 28 311 4 157 32 468 324 329 28 731 4 321 33 052 346 572 32 665 5 363 38 028
Cape Tow n International Airport 14 593 1 943 500 2 443 17 385 2 346 518 2 864 20 357 2 400 614 3 014 17 733 2 632 661 3 293
King Shaka International Airport 3 459 447 104 551 3 209 423 114 537 3 539 419 114 533 4 083 566 149 715
Port Elizabeth International Airport 984 142 9 150 692 102 9 111 809 119 5 125 890 134 7 140
Total 348 528 31 020 4 901 35 920 357 937 31 182 4 798 35 980 349 034 31 669 5 055 36 723 369 278 35 997 6 179 42 176
Top 6 Border Posts and Inland Offices
Johannesburg Customs Office 84 304 11 298 4 165 15 463 84 545 10 552 4 215 14 767 84 014 10 034 4 136 14 170 82 970 10 813 4 824 15 638
East London Customs Office 45 298 6 280 2 916 9 196 46 600 6 511 2 467 8 978 47 806 6 601 2 542 9 143 43 569 6 337 2 874 9 211
Pretoria Customs Office 28 055 4 349 1 586 5 934 29 174 4 475 1 377 5 852 29 102 4 444 1 461 5 905 36 894 5 972 1 314 7 286
Germiston/Alberton Customs Office 14 310 1 493 2 114 3 607 11 877 1 381 2 375 3 757 10 731 1 349 2 645 3 994 11 793 1 440 2 414 3 855
Oshoek Customs Office 13 466 1 463 0 1 463 13 931 1 531 1 1 532 13 994 1 582 2 1 584 14 253 1 750 2 1 752
Beit Bridge Customs Office 80 755 1 383 7 1 390 100 199 766 4 770 108 292 596 41 637 118 954 772 73 845
Total 266 188 26 266 10 788 37 053 286 326 25 216 10 440 35 656 293 939 24 607 10 826 35 433 308 432 27 085 11 501 38 586
Other Offices 92 129 3 002 45 3 047 100 134 3 221 55 3 276 122 660 3 626 127 3 753 149 208 3 964 242 4 206
Total 1 517 132 149 188 47 611 196 798 1 561 735 148 228 46 896 195 124 1 615 196 152 923 51 664 204 587 1 786 540 172 615 55 985 228 600
Top 4 Sea Harbours 53.4% 59.6% 67.0% 61.4% 52.3% 59.8% 67.4% 61.6% 52.6% 60.8% 69.0% 62.9% 53.7% 61.2% 68.0% 62.8%
Top 4 Airports 23.0% 20.8% 10.3% 18.3% 22.9% 21.0% 10.2% 18.4% 21.6% 20.7% 9.8% 17.9% 20.7% 20.9% 11.0% 18.4%
Top 6 Border Posts and Inland Offices 17.5% 17.6% 22.7% 18.8% 18.3% 17.0% 22.3% 18.3% 18.2% 16.1% 21.0% 17.3% 17.3% 15.7% 20.5% 16.9%
Other Offices 6.1% 2.0% 0.1% 1.5% 6.4% 2.2% 0.1% 1.7% 7.6% 2.4% 0.2% 1.8% 8.4% 2.3% 0.4% 1.8%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
18
Table A5.4.2: Import VAT and Customs Duties: Customs value, Import VAT, Customs Duties and Total Import Tax by Customs port of entry, 2015/16 – 2018/19
Custom s port of entry 2015/16 2016/17 2017/18 2018/19
Tax2 Tax2 Tax2 Tax2
Durban Harbour 575 853 61 009 21 628 82 637 585 756 59 828 21 537 81 365 622 968 64 123 23 931 88 054 705 727 73 521 25 581 99 102
O.R. Tambo International Airport 329 492 28 488 4 288 32 776 336 652 28 311 4 157 32 468 324 329 28 731 4 321 33 052 346 572 32 665 5 363 38 028
Cape Tow n Harbour 131 904 14 499 6 995 21 494 125 387 14 524 6 784 21 308 124 652 14 599 7 346 21 945 143 547 15 631 7 923 23 554
Port Elizabeth Harbour 87 411 11 275 3 225 14 500 85 686 11 296 3 272 14 568 79 143 11 192 4 354 15 546 83 428 12 615 4 539 17 154
IMPORT
Johannesburg Customs Office 84 304 11 298 4 165 15 463 84 545 10 552 4 215 14 767 84 014 10 034 4 136 14 170 82 970 10 813 4 824 15 638
East London Customs Office 45 298 6 280 2 916 9 196 46 600 6 511 2 467 8 978 47 806 6 601 2 542 9 143 43 569 6 337 2 874 9 211
Pretoria Customs Office 28 055 4 349 1 586 5 934 29 174 4 475 1 377 5 852 29 102 4 444 1 461 5 905 36 894 5 972 1 314 7 286
2019 Tax Statistics

Germiston/Alberton Customs Office 14 310 1 493 2 114 3 607 11 877 1 381 2 375 3 757 10 731 1 349 2 645 3 994 11 793 1 440 2 414 3 855
Richards Bay Harbour 15 120 2 118 29 2 147 20 509 2 960 10 2 971 22 799 3 108 25 3 133 26 921 3 803 20 3 822
Cape Tow n International Airport 14 593 1 943 500 2 443 17 385 2 346 518 2 864 20 357 2 400 614 3 014 17 733 2 632 661 3 293
OTHER TAXES
Oshoek Customs Office 13 466 1 463 0 1 463 13 931 1 531 1 1 532 13 994 1 582 2 1 584 14 253 1 750 2 1 752
Beit Bridge Customs Office 80 755 1 383 7 1 390 100 199 766 4 770 108 292 596 41 637 118 954 772 73 845
King Shaka International Airport 3 459 447 104 551 3 209 423 114 537 3 539 419 114 533 4 083 566 149 715
Port Elizabeth International Airport 984 142 9 150 692 102 9 111 809 119 5 125 890 134 7 140
VAT AND
Other 92 129 3 002 45 3 047 100 134 3 221 55 3 276 122 660 3 626 127 3 753 149 208 3 964 242 4 206
Total 1 517 132 149 188 47 611 196 798 1 561 735 148 228 46 896 195 124 1 615 196 152 923 51 664 204 587 1 786 540 172 615 55 985 228 600
Durban Harbour 38.0% 40.9% 45.4% 42.0% 37.5% 40.4% 45.9% 41.7% 38.6% 41.9% 46.3% 43.0% 39.5% 42.6% 45.7% 43.4%
O.R. Tambo International Airport 21.7% 19.1% 9.0% 16.7% 21.6% 19.1% 8.9% 16.6% 20.1% 18.8% 8.4% 16.2% 19.4% 18.9% 9.6% 16.6%
Cape Tow n Harbour 8.7% 9.7% 14.7% 10.9% 8.0% 9.8% 14.5% 10.9% 7.7% 9.5% 14.2% 10.7% 8.0% 9.1% 14.2% 10.3%
Port Elizabeth Harbour 5.8% 7.6% 6.8% 7.4% 5.5% 7.6% 7.0% 7.5% 4.9% 7.3% 8.4% 7.6% 4.7% 7.3% 8.1% 7.5%
Johannesburg Customs Office 5.6% 7.6% 8.7% 7.9% 5.4% 7.1% 9.0% 7.6% 5.2% 6.6% 8.0% 6.9% 4.6% 6.3% 8.6% 6.8%
East London Customs Office 3.0% 4.2% 6.1% 4.7% 3.0% 4.4% 5.3% 4.6% 3.0% 4.3% 4.9% 4.5% 2.4% 3.7% 5.1% 4.0%
Pretoria Customs Office 1.8% 2.9% 3.3% 3.0% 1.9% 3.0% 2.9% 3.0% 1.8% 2.9% 2.8% 2.9% 2.1% 3.5% 2.3% 3.2%
Germiston/Alberton Customs Office 0.9% 1.0% 4.4% 1.8% 0.8% 0.9% 5.1% 1.9% 0.7% 0.9% 5.1% 2.0% 0.7% 0.8% 4.3% 1.7%
Richards Bay Harbour 1.0% 1.4% 0.1% 1.1% 1.3% 2.0% 0.0% 1.5% 1.4% 2.0% 0.0% 1.5% 1.5% 2.2% 0.0% 1.7%
Cape Tow n International Airport 1.0% 1.3% 1.1% 1.2% 1.1% 1.6% 1.1% 1.5% 1.3% 1.6% 1.2% 1.5% 1.0% 1.5% 1.2% 1.4%
ANDCUSTOMS
Oshoek Customs Office 0.9% 1.0% 0.0% 0.7% 0.9% 1.0% 0.0% 0.8% 0.9% 1.0% 0.0% 0.8% 0.8% 1.0% 0.0% 0.8%
Beit Bridge Customs Office 5.3% 0.9% 0.0% 0.7% 6.4% 0.5% 0.0% 0.4% 6.7% 0.4% 0.1% 0.3% 6.7% 0.4% 0.1% 0.4%
King Shaka International Airport 0.2% 0.3% 0.2% 0.3% 0.2% 0.3% 0.2% 0.3% 0.2% 0.3% 0.2% 0.3% 0.2% 0.3% 0.3% 0.3%
Port Elizabeth International Airport 0.1% 0.1% 0.0% 0.1% 0.0% 0.1% 0.0% 0.1% 0.1% 0.1% 0.0% 0.1% 0.0% 0.1% 0.0% 0.1%
Other 6.1% 2.0% 0.1% 1.5% 6.4% 2.2% 0.1% 1.7% 7.6% 2.4% 0.2% 1.8% 8.4% 2.3% 0.4% 1.8%
COLLECTIONS
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
DUTIES
267
OTHER TAXES AND COLLECTIONS
For the 2018/19 fiscal

year Gains Tax Liability
Capital
Capital Gains Tax
Individual raised of
+
Company
CGT =
CGT = R17.9
R9.5
R8.3 billion An aggregate of
billion
billion R142.6 billion has been
raised since the introduction
Narrow increase of R249 million (1.4%) of CGT in October 2001
on the R17.6 billion raised in 2017/18
Transfer duties amounted to R7.2 billion

down from R7.7 billion in 2017/18
Property transfers that were Average transfer duty paid

subjected to transfer duty
R188.9bn R77 606
Contributions to the SACU pool

Mineral and Petroleum Resources
during 2018/19
Royalty payments amounted to
R8.6 billion, a 13.1% R100.0 billion
increase from 2017/18
This increase is attributed to

a significant improvement in
commodity prices such as ESWATINI
coal as well as the platinum
sub-sectors
Diesel refunds increased by 93.3% from

R3.0 billion to R5.8 billion in 2018/19
This increase was driven by the revived use of
diesel generators for electricity production in
the energy sector

6
KEY FACTS
For the 2018/19 fiscal year:
 Capital Gains Tax (CGT) of R17.9 billion was raised of which R9.5 billion was attributable to
individuals and trusts and R8.3 billion to companies. This reflects a marginal increase of
R249 million (1.4%) on the R17.6 billion raised in 2017/18. An aggregate of R142.6 billion has
been raised since the introduction of CGT in October 2001, with R66.1 billion from individuals
and trusts and R76.5 billion from companies.
 Transfer Duty collected of R7.2 billion decreased from R7.7 billion collected in 2017/18,
representing a 5.4% transaction volume increase year-on-year and a 6.2% decrease in Transfer
Duty collections.
 Diesel refunds increased from R3.0 billion in 2017/18 to R5.8 billion in 2018/19, an increase of
93.3%. This increase was driven by the use of diesel generators for electricity generation in
the energy sector.
 Mineral and Petroleum Resources Royalty (MPRR) payments by extractors grew by R1.0 billion
(13.1%) to R8.6 billion due to a significant improvement in the prices of commodities such as
coal. The growth, however, was still at a lower rate compared to the growth in 2016/17 of
R2.1bn (56.5%).
 Total contributions to the Southern African Customs Union (SACU) pool amounted to
R100.0 billion, up by 10.7% on the contributions from the previous year.
INTRODUCTION
This chapter focuses on revenue collection trends that provide insight into specific aspects of
economic activity during 2018/19. It gives an overview of:
 Capital Gains Tax (CGT);
 Transfer Duty;
 Diesel Refunds;
 Mineral and Petroleum Resources Royalty (MPRR); and
 The Southern African Customs Union.

CAPITAL GAINS TAX
CGT is a tax on the proceeds from the disposal of assets in terms of the Income Tax Act 58 of 1962. It
is raised on assessment of the taxpayer and forms part of the normal income tax liability. The revenue
due from CGT is declared in PIT or CIT tax returns.
Table 6.1 shows the cumulative amount for CGT raised since its inception on 1 October 2001 to the
end of March 2019, which amounted to R142.6 billion.
It is generally difficult to determine the tax base of CGT as gains are only taxed on the realisation of
capital gains and the taxable capital gain is taxed at the marginal tax rate applicable to the
taxpayers. After the global financial crisis in 2008, taxpayers who were able to postpone the
realisation of their assets did so to prevent losses. Taxpayers who experienced distress selling of
assets, most notably the selling of holiday homes and equities, made capital losses. This resulted in
lower amounts of CGT being raised.
From March 2012, the inclusion rates for natural persons and special trusts increased from 25.0% to
33.3% of capital gains and for companies and trusts the inclusion rates rose from 50.0% to 66.6%.
These legislative changes increased the maximum effective tax rates from 10.0% to 13.7% for natural
persons and from 14.0% to 18.7% for companies. From March 2016, these inclusion rates were raised
again to 40.0% for natural persons and special trusts; and to 80.0% for companies and trusts. These
adjustments increased the maximum effective tax rates from 13.7% to 18% for natural persons, from
18.7% to 22.4% for companies and from 27.3% to 36% for trusts.
Table 6.1: Capital Gains Tax raised, 2014/15– 2018/19

R m illion CGT raised
Individuals Com panies Total
Prior to 2014/15 23 879 37 847 61 726
2014/15 5 538 6 135 11 672
2015/16 7 526 9 155 16 681
2016/17 9 638 7 422 17 061
2017/18 10 015 7 609 17 623
2018/19 9 534 8 339 17 872
Cumulative 66 130 76 506 142 636
TRANSFER DUTY
Transfer Duty is a tax levied in terms of the Transfer Duty Act 40 of 1949, at progressive rates on the
value of any property that is acquired by any individual or juristic entity, subject to the exemptions
provided for in section 9 of the Act. It is the largest source of revenue in the “taxes on property”
category as defined in the Government Finance Statistics (GFS).
Transfer Duty is levied on a wide range of assets that are defined as property. They include land and
fixtures as well as real rights in land, rights to minerals, a share or interest in a residential property
company, as well as shares in a share-block company.
When property is acquired, Transfer Duty is imposed on the person acquiring the property. When
rights associated with property are renounced, responsibility for the payment of Transfer Duty lies
with the person in whose favour, or for whose benefit, any interest in or restriction upon the use or
3
disposal of property has been renounced. Transfer Duty is payable within six months from the date of
acquisition.
The sale of a property directly or through a change in shareholding is subject to either VAT or Transfer
Duty, with VAT taking precedence. If the seller is a registered VAT vendor and the property forms part
of the seller’s enterprise, then VAT is payable on the transaction. Where shares are sold, the property
is included as part of a fair-valuation of the shares and the transaction is subject to Transfer Duty
under specific anti-avoidance measures. For example, the sale of a vendor’s private residence, or the
sale of property used by a vendor for the purposes of employee housing will be subject to transfer
duty as these supplies are made in the course of an exempt activity and not in the course or
furtherance of the enterprise carried on by the vendor.
Table 6.2 shows Transfer Duty rates applicable to various values of property transfers from
23 February 2011 to 28 February 2015. Table 6.3 shows revised rates effective from 1 March 2015 to
29 February 2016 and Table 6.4 shows revised rates effective from 1 March 2016 to
28 February 2017 whilst Table 6.5 reflects the rate of Transfer Duty payable from 1 March 2017 to
31 March 2019.
Table 6.2: All persons (including Companies, Close Corporations and Trusts)
Fair m arket value or consideration Rate of Transfer Duty1
0 - 600 000 0% of the amount
600 001 - 1 000 000 3% of the amount above R600 000
1 000 000 - 1 500 000 R12 000 + 5% of the amount above R1 million
1 500 001 + R37 000 + 8% of the amount above R1.5 million
1. Effective from 23 February 2011 to 28 February 2015
0 - 750 000 0% of the amount
1 250 001 - 1 750 000 R15 000 + 6% of the amount above R1.25 million
1. Effective from 01 March 2015 to 29 February 2016
0 - 750 000 0% of the amount
1. Effective from 01 March 2016 to date 28 February 2017
4
Table 6.5: All persons (including Companies, Close Corporations and Trusts
Fair market value or consideration Rate of Transfer Duty1
0 - 900 000 0% of the amount
1. Effective from 01 March 2017 to 31 March 2019
The migration of Transfer Duty payments onto SARS’ electronic e-filing platform in 2013 has improved
the accuracy of information on property transactions and associated duties.
From 1 March 2015, the threshold of property values liable for transfer duties was increased to
R750 000. This was raised to over R900 000 from 1 March 2017.
In 2018/19 a total number of 93 329 properties were transferred at a combined value of
R188.9 billion. This represents an increase from the 85 664 properties transferred in 2017/18 at a
value of R179.0 billion. This resulted in Transfer Duty collections of R7.2 billion down from the
R7.7 billion received in 2017/18, representing 8.9% transaction volume increase year-on-year and
6.2% decrease in Transfer Duty collections.
The transaction volume increase in 2018/19 is surprising considering the tough economic conditions,
but did not translate into added Transfer Duty collections. In the current year, 75% (2018 - 74%) of
the transfer volume accounted for 20% (2018 - 19%) of the Transfer Duty collected. The transaction
volume and related value-bands for 2018/19 is graphically displayed in figure 6.1 below.
Figure 6.1: Distribution of Transfer Duty collected by property value, 2018/19
Volume Property Value Transfer Duty

R million R million
R 0 to R 1.25 million R 2.25 million to R 10 million
R 1.25 million to R1.75 million R 10 million+
R 1.75 million - R 2.25 million
5
The average value of property transferred was R2 million (2017/18: R2.1 million) and the average
Transfer Duty paid on these transfers was R77 606 (2017/18: R90 155). Table A6.1.1 shows the
Transfer Duty collected in each value category in 2017/18 and Table A6.1.2 shows the Transfer Duty
collected in 2018/19, including the percentage and cumulative percentage contribution per category.
The Pareto analysis of the past two years reveals that 84% of the transaction volume contributed 30%
of the transfer duties in 2018/19 while in 2017/18, 82% of the transaction volume contributed 28%
toward transfer duties, underpinned by close to 60% of the property value.
TRANSFER DUTY DECLARATIONS
The Transfer Duty declarations require a description of the nature of property that is being
transferred. One of the following descriptions must be used:
 Primary residence – A person’s primary residence is the dwelling where the person usually
lives, typically a house or an apartment. A person can only have one primary residence at any
given time;
 Other residential property – Property that is used for residential purposes, other than as a
primary residence, e.g. holiday home;
 Small holding – Land under 50 acres that is used for cultivation;
 Farm – An area of land, including buildings, used for growing crops and rearing animals;
 Commercial building – A building that is used for commercial purposes, such as office
buildings, warehouses or retail space;
 Industrial building – A building used for manufacturing or distribution, e.g. factory, workshop
or warehouse;
 Mining property/rights – Ownership of mining rights to mine in a specific area; and
 Other – If the nature of the property is not described above, then it will be classified as
other.
Table A6.1.3.1 and Table A6.1.3.2 show the breakdown of Transfer Duty collected by the nature of
property. In 2018/19, primary residences made up 81.4% (2017/18: 82.5%) of the total number of
dutiable transfers, accounting for 79.2% (2017/18: 79.2%) of the total property value and
76.0 % (2017/18: 75.7%) of Transfer Duties collected for the year. There was a 7.5% increase in the
number of primary residence transactions with a 5.8% (R337 million) attributable decrease in Transfer
Duty collections represented by a 5.3% (R7.5 billion) increase in total property value.
DIESEL REFUNDS
The diesel refund system came into effect on 4 July 2001, and reimburses users of diesel in respect of
fuel levies collected at source. The refund is intended to promote the international competitiveness
of primary production in fishing, farming, forestry and mining and reducing the road-related tax
burden of the Road Accident Fund (RAF) levy for certain non-road users especially offshore activities.
With effect from 1 October 2007, the diesel refund scheme was extended to include electricity
generation by plants with a capacity exceeding 200 Megawatts that use distillate fuel solely for the
purpose of generating electricity for peak demand.
Diesel refund rates differ according to the purpose for which the fuel is used. Primary producers on
land (farming, forestry and mining) qualify for a refund amounting to 100 percent of the RAF levy and
6
40 percent of the Fuel Levy (FL) in respect of 80 percent of their eligible diesel fuel purchases. Offshore
activities which include commercial fishing, coasting vessels, offshore mining, National Sea Rescue
Institute vessels (NSRI), vessels conducting research in support of marine industry, coastal patrol
vessels, vessels servicing fibre optic telecommunications cables, and harbour vessels get full refunds
of both the RAF levy and FL. Rail freight (not passenger rail) and harbour vessels are refunded the full
RAF levy only. Peak power electricity generation plants are refunded 50 percent of the FL since 1 April
2016 and the full RAF levy.
The rates are revised each year to align the concession in line with the latest Fuel levy and RAF levy
rates. The applicable rates for the past five years are shown in Table 6.6:
Table 6.6: Diesel refund rates, 2014/15 - 2018/19

Effective Onland c/l 1 Offshore c/l 1 Rail and Peak Power
Date harbour c/l 1 Plants c/l 1
02/04/2014 187.8 313.5 104.0 313.5
01/04/2015 250.0 394.0 154.0 394.0
06/04/2016 262.0 424.0 154.0 289.0
05/04/2017 283.0 463.0 163.0 313.0
04/04/2018 321.8 515.0 193.0 354.0
1. Cents per litre
The Diesel refund concession is administered through the VAT system and claims are either refunded
or set off against a vendor’s VAT liability. Diesel claims are refunded if there is no VAT payable or if a
vendor elects to set off the claim against VAT payable (it would then reduce the amount of domestic
VAT paid by the vendor). The Diesel refunds for 2015/16 to 2018/19 are shown in Table 6.7.
Table 6.7: Diesel refunds 2015/16 - 2018/19

Diesel Refunds (In R m illion) 2015/16 2016/17 2017/18 2018/19
Mega Mega Mega Mega
Am ount Am ount Am ount Am ount
litres litres litres litres
On land (only 80% of eligible litres qualify) 1 515.2 3 467.8 1 467.0 3 742.8 1 053.5 2 920.0 1 181.9 3 504.0
Agriculture, forestry and fishing 553.6 1 271.7 538.9 1 372.0 614.0 1 674.7 524.6 1 602.5
Mining and quarrying 945.0 2 157.1 891.3 2 274.3 416.5 1 180.3 615.7 1 772.0
Other 16.6 39.0 36.7 96.4 23.0 65.0 41.6 129.5
Rail (100% of eligible litres qualify) 157.0 214.3 160.4 247.1 16.7 25.9 42.8 113.4
Offshore (100% of eligible litres qualify) 67.1 251.3 81.3 334.7 58.1 259.0 87.5 422.8
Electricity (100% of eligible litres qualify) 1 407.6 5 328.7 111.4 438.7 -0.1 -0.4 14.8 58.4
Peak pow er 12.2 35.2 10.3 32.4 290.2 1 007.9
Other 1 20.9 238.2 -211.9 740.0
Grand Total 3 146.9 9 283.0 1 832.3 5 036.7 1 138.5 3 025.0 1 617.3 5 846.4
1. Amount reflected cannot be categorised in the groupings above
Diesel refund claims that reduced VAT liability, used to be accounted for as a part of Domestic VAT
collections. Since 2013/14 these claims have been reclassified and are now included in Diesel refunds.
This has added around a billion rand each year to the diesel refund amount. Note that adjustments
were made to Diesel refunds in years prior to 2013/14.
The litres of diesel used have decreased significantly since 2016/17 compared to prior years, largely
driven by lower usage of diesel for generating electricity. The reduction in the rate of the diesel refund
for the fuel levy by 50 percent could also have contributed to the decision to use less diesel for
electricity generation.

This has led to a decrease in the value of Diesel refunds, despite the increase in diesel rates. Diesel
refunds have increased by over a billion in 2018/19 as diesel electricity generation was revived as well
as completion significant audits in the mining and agriculture sectors.
MINERAL AND PETROLEUM RESOURCES ROYALTY
Mineral and Petroleum Resources Royalties (MPRR) compensate the State for the permanent loss of
non-renewable resources. It is therefore not classified as a tax.
The rates for the MPRR are determined according to a formula contained in section 4(1) and (2) of the
MPRR Act 28 of 2008, which differentiates between the refined and unrefined conditions of resources
and the profitability of operations. They are:
 For refined mineral resources the rate varies between a minimum of 0.5% and a maximum of
5%; and
 For unrefined mineral resources it varies between a minimum of 0.5% and a maximum of 7%.
In 2016/17 MPRR collections surged by R2.1bn (56.5%) from a low base due to an improvement in
prices for commodities such as manganese, iron ore and coal. Growth was also realised in 2017/18,
although at a lower rate of R1.8bn (31.3%). The manganese, iron ore as well as the coal subsectors
were the major contributors to this growth. Although manganese contributed significantly to the
growth in 2017/18, its relative contribution to the total MPRR was merely 8.7%, compared to iron ore
and coal with contributions of 28.5% and 21.5%, respectively. The MPRR collections by resource are
shown in Table 6.8.
In 2018/19 a significant improvement in the prices of commodities such as coal led to R1.0bn (13.1%)
growth in MPRR collections, which is slightly lower than the previous year. The coal and the platinum
subsectors were the major contributors to improvement in MRRP collections. Although platinum and
coal contributed significantly to the growth in 2018/19, their relative contributions were 13.1%, and
23.9% respectively.
Table 6.8: MPRR payments by commodity type (R million), 2016/17 - 2018/19

R million 2016/17 2016/17 Year-on- 2017/18 2017/18 Year-on- 2018/19 2018/19 Year-on-
relative year relative year relative year
proportions growth proportions growth proportions growth
Coal 1 097 18.9% 56.4% 1 637 21.5% 49.2% 2 059 23.9% 25.8%
Copper - 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
Diamond 250 4.3% 169.0% 353 4.6% 40.9% 362 4.2% 2.6%
Gold and uranium 930 16.0% 53.0% 590 7.7% -36.5% 288 3.3% -51.3%
Industrial Minerals 70 1.2% -54.6% 99 1.3% 41.4% 233 2.7% 134.2%
Iron Ore 1 629 28.1% 153.2% 2 167 28.5% 33.1% 2 078 24.1% -4.1%
Manganese 105 1.8% -43.4% 665 8.7% 534.1% 802 9.3% 20.6%
Platinum 804 13.9% 11.6% 851 11.2% 5.8% 1 127 13.1% 32.5%
Zinc 8 0.1% 52.2% 13 0.2% 60.8% 3 0.0% -75.0%
Other 909 15.7% 52.2% 1 243 16.3% 36.8% 1 659 19.3% 33.5%
Total 5 802 100.0% 56.5% 7 617 100.0% 31.3% 8 612 100.0% 13.1%
8
SOUTHERN AFRICAN CUSTOMS UNION
The Southern African Customs Union (SACU) comprises of the following five participating countries:
Botswana, Eswatini, Lesotho, Namibia, (BELN) and South Africa. The Union established in 1910 is the
oldest customs union in the world. South Africa, Lesotho, Namibia and Eswatini also form part of the
Common Monetary Area (CMA) and the currencies of Eswatini, Lesotho and Namibia are pegged to
the South African Rand.
South Africa Intra-SACU trade

Botswana and Namibia remained South Africa’s main destinations for exports in SACU, while Eswatini
and Namibia are the main source of imports within the union. South Africa registered a trade surplus
with all SACU countries from 2014/15 to 2018/19 with the exception of Eswatini during 2016/17 to
2018/19 fiscal years. The exports to SACU countries averaged 11.1% and the imports 3.0% when
compared to South Africa’s trade with the rest of the world over the reviewed period.
Table 6.9: SA – Intra-SACU Trade, 2014/15 – 2018/19

R m illion Botsw ana Esw atini Lesotho Nam ibia Total BELN Total to ROW1 % Share
countries
Exports BELN Countries
2014/15 47 251 14 828 13 832 48 306 124 217 1 003 933 12.4%
2015/16 49 068 14 450 14 814 46 907 125 239 1 038 416 12.1%
2016/17 48 218 15 411 16 254 44 919 124 801 1 134 798 11.0%
2017/18 48 029 15 788 17 466 40 679 121 962 1 185 520 10.3%
2018/19 51 615 16 683 16 960 41 059 126 317 1 268 659 10.0%
countries
Im ports BELN Countries
2014/15 5 385 12 956 2 863 6 519 27 722 1 082 831 2.6%
2015/16 5 568 14 384 3 800 6 312 30 064 1 093 698 2.7%
2016/17 5 691 15 594 4 193 6 650 32 127 1 089 904 2.9%
2017/18 5 589 16 157 4 167 11 939 37 852 1 130 659 3.3%
2018/19 6 316 16 756 3 749 12 946 39 766 1 241 086 3.2%
Trade countries
Balance BELN Countries
2014/15 41 866 1 872 10 969 41 787 96 495 -78 898
2015/16 43 499 66 11 014 40 595 95 175 -55 282
2016/17 42 528 -183 12 061 38 269 92 675 44 894
2017/18 42 440 -370 13 299 28 741 84 110 54 861
2018/19 45 300 -73 13 211 28 113 86 551 27 573
1. Rest of the World
9
SACU revenue contribution and pool shares
SACU countries apply a common external tariff and have similar Customs and Excise legislation. They
impose the same rate of excise duties on imported and locally manufactured goods. The Customs and
Excise revenue is remitted into the Common Revenue Pool (CRP) and distributed among the SACU
members according to a revenue sharing formula.
The revenue sharing formula used to distribute payments amongst the SACU members is derived from
two components of the Common Revenue Pool:
Customs revenue
 Customs component – revenue is distributed based on each member state’s share of
intra-SACU imports;
Excise revenue, which is further divided into two components:
 An Excise component – 85% of the excise revenue is based on each member’s Gross Domestic
Product (GDP) as a percentage of total SACU GDP; and
 A development component – the remaining 15% of the excise revenue is distributed to

member states equally, with a small adjustment for each member’s GDP per capita.
South Africa administers the SACU revenue pool and on a quarterly basis disburses amounts to the
SACU Secretariat for distribution amongst all SACU member states. Adjustments to estimates of GDP,
population and intra-SACU trade also contribute to the determination of overall SACU payments.
In 2014/15 the year-on-year Customs and Excise revenue collections in the region increased by 2.3%
and further increased by 11.0% in 2015/16, with contributions from BELN member states growing by
32.9% year-on-year. However, 2016/17 revenue collections were marked by a significantly smaller
growth rate of 0.5%, mainly due to the contraction of the BELN’s contribution into the CRP, which
contracted by 5.4% year-on-year. The BELN’s contribution improved significantly to grow at 15.5% in
2017/18 before declining by 4.7% in 2018/19.
The decline in Custom and Excise revenue collections was mainly due to the slowdown of imports into
the South African market from the rest of the world by 0.3% or R3.8 billion between 2015/16 and
2016/17. The revenue collections improved by 3.7% or R40.8 billion and 9.8% or R110.4 billion during
2017/18 and 2018/19, respectively. This performance was mainly attributed to the slowdown in
domestic economic growth from a high of 2.5% in 2013 to 0.4% in 2016, before improving to 1.4% in
2017 and declining to 0.8% in 2018.
The 2018/19 preliminary contribution into the Common Revenue Pool amounted to R99.9 billion, a
10.7% year-on-year growth. Customs duties account for 55% of the pool while Excise duties make up
45%. The three highest tax types to the contribution are customs duties, domestic excise on beer as
well as domestic excise on cigarettes. Contribution by BELN member states decreased by 4.7%
year-on-year after growing by 15.5% in 2017/18, while SA’s contribution increased by 11.2%, an
improved growth rate when compared to 6.3% growth recorded during 2017/18.
10
BELN contribution was primarily affected by Namibia’s contraction of 19.7% year-on-year due to
decline in trade of vehicles, base metals, machinery and consumer goods. Lesotho’s contributions
grew by 57.2% year-on-year, resulting from increased import growth. The import growth in Lesotho
was partially driven by the construction of the second phase of the Lesotho Highlands Water Project.
Table 6.10: Contributions to the SACU pool, 2014/15– 2018/19

R m illion Botsw ana Esw atini Lesotho Nam ibia Total BELN South Total
countries Africa contribution
2014/15 394 193 225 963 1 775 74 200 s75 975
2015/16 745 210 211 1 174 2 340 82 001 84 341
2016/17 556 214 246 1 198 2 214 82 535 84 749
2017/18 855 222 204 1 276 2 557 87 731 90 289
2018/19 847 246 320 1 024 2 437 97 552 99 990
Percentage of total
2014/15 0.5% 0.3% 0.3% 1.3% 2.3% 97.7% 100.0%
2015/16 0.9% 0.2% 0.3% 1.4% 2.8% 97.2% 100.0%
2016/17 0.7% 0.3% 0.3% 1.4% 2.6% 97.4% 100.0%
2017/18 0.9% 0.2% 0.2% 1.4% 2.8% 97.2% 100.0%
2018/19 0.8% 0.2% 0.3% 1.0% 2.4% 97.6% 100.0%
2014/15 -17.4% 19.0% -3.4% 0.2% -3.2% 0.6% 0.5%
2015/16 89.4% 8.4% -6.2% 21.9% 31.8% 10.5% 11.0%
2016/17 -25.5% 2.3% 16.6% 2.1% -5.4% 0.7% 0.5%
2017/18 53.9% 3.7% -17.2% 6.6% 15.5% 6.3% 6.5%
2018/19 -1.0% 10.6% 57.2% -19.7% -4.7% 11.2% 10.7%
Table 6.11: Shares received from the SACU pool, 2014/15 – 2018/19
R m illion Botsw ana Esw atini Lesotho Nam ibia Secretariat Total BELN South Total
countries Africa1 contribution
2014/15 19 023 7 487 7 034 18 117 77 51 738 24 237 s75 975
2015/16 20 039 6 815 6 308 17 127 733 51 022 33 319 84 341
2016/17 15 547 5 252 4 519 14 071 60 39 448 45 301 84 749
2017/18 23 031 7 109 6 154 19 597 60 55 951 43 746 99 697
2018/192 19 465 5 844 5 542 17 375 63 48 289 43 069 91 357
Percentage of total
2014/15 25.0% 9.9% 9.3% 23.8% 0.1% 68.1% 31.9% 100.0%
2015/16 23.8% 8.1% 7.5% 20.3% 0.9% 60.5% 39.5% 100.0%
2016/17 18.3% 6.2% 5.3% 16.6% 0.1% 46.5% 53.5% 100.0%
2017/18 23.1% 7.1% 6.2% 19.7% 0.1% 56.1% 43.9% 100.0%
2018/19 21.3% 6.4% 6.1% 19.0% 0.1% 52.9% 47.1% 100.0%
2014/15 24.1% 4.6% 16.2% 23.0% -26.2% 19.3% -24.7% 0.5%
2015/16 5.3% -9.0% -10.3% -5.5% 852.5% -1.4% 37.5% 11.0%
2016/17 -22.4% -22.9% -28.4% -17.8% -91.8% -22.7% 36.0% 0.5%
2017/18 48.1% 35.4% 36.2% 39.3% -0.3% 41.8% -3.4% 17.6%
2018/19 -15.5% -17.8% -9.9% -11.3% 5.2% -13.7% -1.5% -8.4%
1. Includes amounts allocated to South Africa and the balance of the "surplus/deficit" for that fiscal year.
2. Includes the forecast error adjustment for 2016/17.
11
Table A6.1.1: Transfer Duty collected by property value, 2017/18
Fis cal Ye ar 2017/18 2017/18 (Pe rce ntage of total) 2017/18 (Cum ulative Pe rce ntage of total)
Prope rty Num be r of Prope rty Trans fe r Num be r of Prope rty Trans fe r Num be r of Prope rty Trans fe r
Value dutiable value Duty dutiable value Duty dutiable value Duty
trans fe rs trans fe rs trans fe rs
R thous and R m illion R m illion
750 - 850 1 118 893 2 1.31% 0.50% 0.03% 2% 1% 0%
850 - 950 3 277 2 984 7 3.83% 1.67% 0.09% 6% 2% 0%
950 - 1 050 7 980 7 842 25 9.32% 4.38% 0.32% 15% 7% 0%
1 050 - 1 150 6 223 6 756 37 7.26% 3.77% 0.49% 22% 10% 1%
1 150 - 1 250 6 639 7 880 60 7.75% 4.40% 0.78% 30% 15% 2%
2019 Tax Statistics

1 250 - 1 350 6 525 8 378 85 7.62% 4.68% 1.09% 38% 19% 3%
1 350 - 1 450 5 194 7 190 98 6.06% 4.02% 1.27% 44% 23% 4%
1 450 - 1 550 5 013 7 451 125 5.85% 4.16% 1.62% 50% 28% 6%
1 550 - 1 650 4 343 6 887 134 5.07% 3.85% 1.74% 55% 31% 7%
1 650 - 1 750 3 860 6 503 142 4.51% 3.63% 1.84% 59% 35% 9%
1 750 - 1 850 3 422 6 105 148 3.99% 3.41% 1.91% 63% 39% 11%
1 850 - 1 950 2 810 5 291 143 3.28% 2.96% 1.86% 67% 41% 13%
1 950 - 2 050 2 492 4 949 147 2.91% 2.76% 1.91% 69% 44% 15%
2 050 - 2 150 1 858 3 881 126 2.17% 2.17% 1.63% 72% 46% 17%
2 150 - 2 250 2 001 4 374 151 2.34% 2.44% 1.95% 74% 49% 19%
2 250 - 2 500 3 740 8 794 341 4.37% 4.91% 4.42% 78% 54% 23%
2 500 - 2 750 3 439 8 912 406 4.01% 4.98% 5.25% 82% 59% 28%
2 750 - 3 000 2 414 6 878 352 2.82% 3.84% 4.55% 85% 63% 33%
3 000 - 3 500 3 504 11 178 642 4.09% 6.24% 8.32% 89% 69% 41%
3 500 - 4 000 2 479 9 151 590 2.89% 5.11% 7.63% 92% 74% 49%
4 000 - 4 500 1 493 6 235 432 1.74% 3.48% 5.59% 94% 77% 54%
4 500 - 5 000 1 097 5 134 377 1.28% 2.87% 4.88% 95% 80% 59%
5 000 - 5 500 813 4 200 321 0.95% 2.35% 4.15% 96% 83% 63%
5 500 - 6 000 580 3 294 264 0.68% 1.84% 3.42% 97% 84% 67%
6 000 - 6 500 465 2 866 236 0.54% 1.60% 3.06% 97% 86% 70%
6 500 - 7 000 357 2 379 201 0.42% 1.33% 2.60% 98% 87% 72%
7 000 - 7 500 249 1 785 154 0.29% 1.00% 1.99% 98% 88% 74%
7 500 - 8 000 237 1 813 159 0.28% 1.01% 2.06% 98% 89% 77%
8 000 - 8 500 193 1 572 137 0.23% 0.88% 1.78% 99% 90% 78%
8 500 - 9 000 146 1 266 114 0.17% 0.71% 1.48% 99% 91% 80%
9 000 - 9 500 131 1 198 110 0.15% 0.67% 1.42% 99% 92% 81%
9 500 - 10 000 136 1 329 123 0.16% 0.74% 1.59% 99% 92% 83%
10 000 + 802 13 586 1 462 0.94% 7.59% 18.93% 100% 100% 102%
1
Othe r -129 0.74% 0.05% -1.67% 100% 100% 100%
TOTAL 85 664 179 027 7 723 100% 100% 100%
1. Balancing entry to align transactional data to revenue collections
279
280
Table A6.1.2: Transfer Duty collected by property value, 2018/19
Fis cal Ye ar 2018/19 2018/19 (Pe r ce ntage of total) 2018/19(Cum ulative Pe r ce ntage of total)
Pr ope r ty Num be r Pr ope r ty Tr ans fe r Num be r Pr ope r ty Tr ans fe r Num be r Pr ope r ty Tr ans fe r
Value of value Duty of value Duty of value Duty
dutiable dutiable dutiable
R thous and tr ans fe r s R m illion R m illion tr ans fe r s tr ans fe r s
0 - 900 2 896 603 23 3.10% 0.32% 0.32% 3% 0% 0%

900 - 950 2 500 2 313 2 2.68% 1.22% 0.03% 6% 2% 0%
950 - 1 000 5 480 5 297 10 5.87% 2.81% 0.14% 11% 4% 0%
1 000 - 1 050 3 545 3 575 10 3.80% 1.89% 0.14% 15% 6% 1%
2019 Tax Statistics

1 050 - 1 100 3 554 3 776 16 3.81% 2.00% 0.22% 19% 8% 1%
1 100 - 1 150 3 593 3 977 20 3.85% 2.11% 0.28% 23% 10% 1%
1 150 - 1 200 3 373 3 924 25 3.61% 2.08% 0.34% 26% 12% 1%
1 200 - 1 250 4 043 4 878 34 4.33% 2.58% 0.47% 33% 15% 2%
1 250 - 1 350 6 997 8 976 80 7.50% 4.75% 1.11% 40% 20% 3%
1 350 - 1 450 5 708 7 901 99 6.12% 4.18% 1.36% 46% 24% 4%
1 450 - 1 550 5 588 8 312 127 5.99% 4.40% 1.75% 52% 28% 6%
1 550 - 1 650 4 801 7 614 136 5.14% 4.03% 1.88% 57% 32% 8%
1 650 - 1 750 4 154 6 993 139 4.45% 3.70% 1.92% 61% 36% 10%
1 750 - 1 850 3 801 6 783 152 4.07% 3.59% 2.10% 65% 40% 12%
1 850 - 1 950 3 072 5 781 144 3.29% 3.06% 1.99% 68% 43% 14%
1 950 - 2 050 2 760 5 478 150 2.96% 2.90% 2.07% 71% 46% 16%
2 050 - 2 150 1 984 4 142 123 2.13% 2.19% 1.70% 73% 48% 18%
2 150 - 2 250 1 998 4 368 141 2.14% 2.31% 1.95% 75% 50% 20%
2 250 - 2 750 7 784 19 193 743 8.34% 10.16% 10.27% 84% 60% 30%
2 750 - 3 250 4 957 14 682 725 5.31% 7.77% 10.01% 89% 68% 40%
3 250 - 3 750 2 958 10 257 571 3.17% 5.43% 7.88% 92% 74% 48%
3 750 - 4 250 2 035 8 064 485 2.18% 4.27% 6.69% 94% 78% 54%
4 250 - 4 750 1 252 5 590 358 1.34% 2.96% 4.95% 95% 81% 59%
4 750 - 5 250 917 4 548 305 0.98% 2.41% 4.22% 96% 83% 64%
5 250 - 5 750 652 3 565 256 0.70% 1.89% 3.53% 97% 85% 67%
5 750 - 6 250 526 3 143 231 0.56% 1.66% 3.20% 97% 87% 70%
6 250 - 6 750 405 2 618 194 0.43% 1.39% 2.68% 98% 88% 73%
6 750 - 7 250 326 2 273 170 0.35% 1.20% 2.34% 98% 89% 75%
7 250 - 7 750 250 1 866 134 0.27% 0.99% 1.85% 99% 90% 77%
7 750 - 8 250 211 1 682 134 0.23% 0.89% 1.84% 99% 91% 79%
8 250 - 8 750 176 1 494 111 0.19% 0.79% 1.53% 99% 92% 81%
8 750 - 9 250 120 1 072 92 0.13% 0.57% 1.27% 99% 93% 82%
9 250 - 10000 121 1 157 103 0.13% 0.61% 1.42% 99% 93% 83%
10 000 + 792 12 957 1 220 0.85% 6.86% 16.85% 100% 100% 100%
1
Othe r -21 0.00% 0.00% -0.29% 100% 100% 100%
TOTAL 93 329 188 852 7 243 100% 100% 100%
1. Balancing entry to align transactional data to revenue collections
12
Table A6.1.3.1: Transfer Duty collected by Nature of Property- 2018/19
Fiscal Year 2017/18 2018/19 Variance % Variance % Contribution to 20118/19 Total
Number of Property Transfer Number of Property Transfer Number of Property Transfer Number of Property value Transfer Number of Property Transfer
dutiable value Duty dutiable value Duty dutiable value Duty dutiable Duty dutiable value Duty
Nature of Property
transfers transfers transfers transfers transfers
R million R million R million R million R million R million
Commercial Building 707 2 169 129 904 2 519 123 197 349 -6 27.9% 16.1% -4.7% 1.0% 1.3% 1.7%
Farm 1 361 4 621 319 1 577 4 636 245 216 16 -75 15.9% 0.3% -23.3% 1.7% 2.5% 3.4%
Industrial Building 157 373 20 231 528 21 74 155 1 47.1% 41.6% 3.6% 0.2% 0.3% 0.3%
2019 Tax Statistics

Mining Property/Rights 26 186 18 32 198 16 6 12 -2 23.1% 6.7% -13.4% 0.0% 0.1% 0.2%
Other Residential Property 12 543 0 1 476 13 755 30 835 1 304 1 212 30 835 -172 9.7% >100% -11.7% 14.7% 16.3% 18.0%
Primary Residence 70 643 141 891 5 843 75 956 149 350 5 507 5 313 7 459 -337 7.5% 5.3% -5.8% 81.4% 79.1% 76.0%
Small Holding 227 506 24 272 600 30 45 94 5 19.8% 18.6% 22.3% 0.3% 0.3% 0.4%
Other 1 0 29 335 -107 602 187 -1 602 -29 148 106 100.0% -99.4% -99.1% 0.6% 0.1% 0.0%
Total 85 664 179 080 7 723 93 329 188 852 7 243 7 665 9 772 -480 8.9% 5.5% -6.2% 100.0% 100.0% 100.0%
Table A6.1.3: Transfer Duty collected by Nature of Property. 2017/18

Fiscal Year 2016/17 2017/18 Variance % Variance % Contribution to 2017/18 Total
Number Property Transfer Number of Property Transfer Number of Property Transfer Number of Property value Transfer Number of Property Transfer
of dutiable value Duty dutiable value Duty dutiable value Duty dutiable Duty dutiable value Duty
Nature of Property
transfers transfers transfers transfers transfers
R million R million R million R million R million R million
Commercial Building 875 2 528 156 707 2 169 129 -168 -359 -27 -19.2% -14.2% -17.3% 0.8% 1.2% 1.7%
Farm 1 510 4 738 326 1 361 4 621 319 -149 -117 -7 -9.9% -2.5% -2.1% 1.6% 2.6% 4.1%
Industrial Building 199 419 20 157 373 20 -42 -46 0 -21.1% -11.0% -1.0% 0.2% 0.2% 0.3%
Mining Property/Rights 21 55 3 26 186 18 5 131 15 23.8% 237.6% 506.9% 0.0% 0.1% 0.2%
Other Residential Property 5 811 12 182 661 12 543 0 1 476 6 732 -12 182 815 115.8% -100.0% 123.3% 14.6% 0.0% 19.1%
Primary Residence 83 640 152 138 6 429 70 643 141 891 5 843 -12 997 -10 247 -586 -15.5% -6.7% -9.1% 82.5% 79.2% 75.7%
Small Holding 272 600 31 227 506 24 -45 -94 -7 -16.5% -15.7% -21.8% 0.3% 0.3% 0.3%
Other 1 10 507 21 692 582 0 29 335 -107 -10 507 7 643 -689 -100.0% 35.2% -118.4% 0.0% 16.4% -1.4%
Total 102 835 194 352 8 208 85 664 179 080 7 723 -17 171 -15 272 -485 -16.7% -7.9% -5.9% 100.0% 100.0% 100.0%
281
GLOSSARY
G LOSSARY
Ad valorem import duties These duties are levied on certain selected locally
manufactured goods. The duties are levied at the same
rate of duty on imported goods of the same class or kind
and are levied on those items specified in schedule 1
Part 2B of the Harmonised System.
Automotive Production and The APDP is the successor of the MIDP and is aimed at
Development Programme (APDP) creating a platform for more local content to be
produced under this initiative. This programme is
scheduled to run until 2020. See also Motor Industry
Development Programme (MIDP).
BELN countries Previously known as BLNS. Referring to Botswana,

Eswatini (formerly Swaziland), Lesotho and Namibia;
with whom South Africa is a signatory to the Southern
African Customs Union (SACU) agreement. See also
Southern African Customs Union (SACU).
Capital Gains Tax (CGT) CGT is based on capital gains made upon the disposal of
assets. This tax was introduced in October 2001 and
forms part of the income tax system.
CO2 tax on motor vehicle emissions CO2 tax is an environmental levy on new motor vehicles
manufactured or imported into South Africa. The main
objective of this tax is to influence the composition of
South Africa’s vehicle fleet to become more energy
efficient and environmentally friendly.
Company Income Tax (CIT) Income tax on taxable profits of companies
Cost of revenue collection The cost of revenue collection provides an indication of

the efficiency with which revenue is collected. It is
calculated by dividing SARS’ operational costs by tax
revenue.
Customs duties / import duties These are levies imposed on goods imported into South
Africa, inclusive of specific excise on imports and Ad
valorem import duty. Import duties are imposed as a
means to protect local producers. They also include anti-
dumping and countervailing duties.
240

GLOSSARY
Diamond export levy The objective of the levy is to stimulate the local
diamond polishing industry. The levy rate is 5%
calculated on the value of the unpolished or rough
diamond as released for export from the Diamond
Exchange and Export Centre.
Direct taxes Taxes charged on taxable income or capital of individuals

and legal entities.
Dividends tax Dividends tax is a tax on shareholders or any beneficial

owners of dividends, when they receive dividend
distributions from companies. Secondary Tax on
Companies (STC) was replaced by Dividends Tax (DT)
from 1 April 2012. DT was implemented at a rate of 15%
as opposed to the STC rate of 10%.
Donations tax This tax is currently levied at a flat rate of 20% on the
value of the donation. The first R100 000 donated in each
year by a natural person is exempt from donations tax.
In the case of a taxpayer who is not a natural person, the
exempt donations are limited to casual gifts not
exceeding R10 000 per year in total. Dispositions
between spouses and donations to certain public benefit
organisations are exempt from donations tax.
Double Taxation Agreements (DTAs) The purpose of the agreements between the tax
administrations of two countries is to enable the
administrations to eliminate double taxation.
Electricity levy This is a levy applied to electricity generated from non-

renewable and nuclear energy sources at 3.5c/kWh from
1 July 2012. Some of this revenue is set aside to fund the
rehabilitation of roads damaged as a result of the
haulage of coal for electricity generation.
Employees tax This is a tax that employers must deduct from the
employment income of employees such as salaries,
wages and bonuses and pay over to SARS monthly. It is
withheld daily, weekly, or monthly, when these amounts
are paid or become payable to the employees. See Pay-
As-You-Earn (PAYE).
Employment Tax Incentive (ETI) It is an incentive aimed at encouraging employers to hire

young and less experienced work seekers. It reduces an
employer’s cost of hiring young people through a cost-
sharing mechanism with government, while leaving the
wage the employee receives unaffected. Employers can
claim the ETI and reduce the amount of Pay-As-You-Earn
(PAYE) tax payable by the amount of the total ETI
calculated in respect of all qualifying employees. This
incentive came into effect on 1 January 2014.
241
GLOSSARY
Environmental levy This was introduced with the purpose of protecting and
conserving the local and global environment. See also
Plastic bags levy, Incandescent light bulb levy, Electricity
levy and CO2 tax on motor vehicle emissions.
Estate duty Estate duty is calculated at a rate of 20% on the dutiable

amount of a deceased estate. Certain admissible
deductions from the total value of the estate are
allowed.
Excise duties Are levied on certain locally manufactured goods and on

their imported equivalents. This duty is levied as a
specific duty on tobacco and liquor products, and as an
ad valorem duty on cosmetics, televisions, audio
equipment and motor cars. Relief from excise duty is
available where excisable products are exported.
Fiscal drag When salaries are adjusted to compensate for the effect
of inflation on the value of money, the taxpayer is
pushed into an income tax bracket where higher rates
apply. In this way the individual’s effective tax rate is
increased, even though the taxpayer’s income in real
terms may not be increasing.
Fiscal year It is the financial year of government i.e. from 1 April to

31 March of the subsequent year.
Fuel levy Fuel levy is a Specific excise tax imposed in terms of the
Customs and Excise Act. Relief is available through a
diesel refund system for farming activities, forestry,
mining, offshore vessels, harbour vessels, locomotives
used for rail freight, and large electricity generation
plants.
Gross Domestic Product (GDP) A measure of the total national output, income and
expenditure in the economy.
Harmonised System (HS) It is essentially the system according to which all

internationally traded products, components or
commodities are classified and is also known as the
International Convention on the Harmonised
Commodity Description and Coding System (Harmonised
System). This international system is currently used by
the World Customs Organisation (WCO) and more than
200 countries and customs or economic unions, which
account for around 98% of world trade.
242
GLOSSARY
Incandescent light bulb levy This levy was introduced as from 1 November 2009 to
promote energy efficiency and reduce electricity
demand. Energy-saving light bulbs last longer, require
less electricity and result in lower greenhouse gas
emissions. The environmental levy of about R4 per bulb
(between 1 cent and 4 cents per watt) is levied on
incandescent light bulbs at the manufacturing level and
on imports.
Health Promotion Levy The Health Promotion Levy was implemented on 1 April
2018. It is a new levy imposed on sugary beverages in
support of the Department of Health’s deliverables to
decrease diabetes, obesity and other related diseases.
Income tax (IT) IT is a tax on income and profit and is levied on

individuals, companies and trusts. It is the national
government’s main source of income and is imposed in
terms of the Income Tax Act 58 of 1962.
Indirect taxes Indirect taxes are taxes imposed on goods and services
(e.g. VAT) rather than on individuals or companies. See
also Direct taxes.
Input VAT Input VAT is the VAT charged on the purchase price when
a vendor buys vatable goods or services from another
supplier.
International air passenger departure International air passenger departure tax is a tax
tax imposed on international air travel. As from
1 October 2011 fee-paying passengers departing on
international flights pay a tax of R190 per passenger.
Passengers flying to Botswana, Lesotho, Namibia and
Swaziland (BLNS countries) pay R100 per passenger.
IRP5 An IRP5 is the employee’s tax certificate that is issued to

him/her by an employer registered for PAYE. It details all
sources of income, deductions allowed and taxes
withheld. It is used by the employer to reconcile PAYE
paid to SARS during the tax year and by the employee to
complete his/her income tax return for a specific year.
Marginal income tax rate The marginal tax rate is the rate of tax on an incremental
unit of income.
Medical Scheme Fees Tax Credit Medical Scheme Fees Tax Credit is a rebate which
reduces the normal tax a person pays. This rebate is non-
refundable and can’t be carried over to the next year of
assessment.
243
GLOSSARY
Mineral and Petroleum Resources The MPRR is a levy imposed on the exploration and
Royalty (MPRR) extraction of minerals and petroleum resources. This
levy took effect from 1 March 2010.
Motor Industry Development The MIDP is a voluntary incentive scheme designed to

Programme (MIDP) save money for the participant in the form of a reduction
on import duties due to the incentives of the MIDP. This
programme was implemented on 1 September 1995 and
has been reviewed twice before ending in 2012. See also
Automotive Production and Development Programme
(APDP).
Municipality A municipality is the governing body of a clearly defined

territory and its population.
National Revenue Fund The Fund is the consolidated account of the national
government into which all taxes, fees and charges
collected must be paid.
Natural persons A natural person is a real living human being, as opposed

to a legal person.
Non-tax revenue Non-tax revenue is income received by the government

in the form of interest and dividends (from parastatals,
public entities) and as a result of administrative charges,
licences, fees and sales of goods and services.
Output VAT Output VAT is the VAT charged by vendors when they sell
their own goods and services.
Panel data Also known as longitudinal data or cross-sectional time

series data in some special cases, panel data is data that
is derived from a (usually small) number of observations
over time on a (usually large) number of cross-sectional
units like individuals, households, firms, or governments.
Pay-As-You-Earn (PAYE) PAYE is income tax withheld by employers from the

employment income of employees. This ensures that an
employee’s income tax liability is settled on a continuing
basis. See also Employees’ tax.
Personal Income Tax (PIT) Income tax on the taxable income of individuals
Plastic bags levy This levy is a tax on certain types of plastic shopping bags.
A current levy of 6 cents per bag is charged. The levy aims
to encourage the reuse of these bags.
244
GLOSSARY
Platinum group metals (PGMs) PGMs includes six pure metals with high melting points:
platinum (Pt), palladium (Pd), rhodium (Rh), iridium (Ir),
osmium (Os) and ruthenium (Ru) which tend to occur in
the same mineral deposits. In addition to their oxidation
and reduction properties, these metals have the ability
to stay stable at high temperatures and are extremely
resistant to corrosion.
Primary rebate This rebate is a reduction in income tax that is available

to all taxpayers. See also Secondary rebate and Tertiary
rebate.
Progressive tax A progressive tax is a tax in which the effective tax rate
increases with increasing income.
Provisional tax (companies) Provisional tax for companies for any given tax year, is
paid in three instalments: the 1st due six months into the
company’s tax year; the 2nd at the end of the tax year;
and the 3rd six months after the end of the tax year
(unless the tax year ends at the end of February, then the
third is due seven months after the end of the tax year).
Provisional tax (individuals) Provisional tax for individuals is a system that makes
taxpayers provide for their final tax liability by paying
two amounts during the course of the year of
assessment, and a third payment seven months after the
end of the year of assessment.
Paragraph 19(3) Paragraph 19(3) of the Fourth Schedule to the Income

Tax Act allows the Commissioner to call upon the
taxpayer to justify an estimate made by the taxpayer, or
to provide particulars of income and expenditure or any
other particulars that may be required for the year of
assessment in respect of which the provisional tax
payment is being made. If not satisfied with the estimate,
the Commissioner may increase it to an amount that is
considered reasonable.
Provisional tax (80% rule) The 80% rule requires taxpayers with taxable income in
excess of R1 million to pay at least 80% of their tax
liability by the time they make their second provisional
payment to avoid penalties. This change was
implemented for taxpayers with year ends after 1 March
2009.
Residence-based tax system A residence-based tax system is a system where

residents are taxed on their worldwide income,
irrespective of where their income was earned.
245
GLOSSARY
Retirement funding reform From 1 March 2016 deductions for contributions to

retirement funds includes contributions to pension,
provident and retirement annuity funds. The formula to
determine deductible retirement fund contributions is
set out in section 11F (replacement of section 11(k)).
Royalty (CIT) Any amount that is received or accrues in respect of the

use or right of use of or permission to use any intellectual
property as defined in section 23I of the Income Tax Act;
or the imparting of or the undertaking to impart any
scientific, technical, industrial or commercial knowledge
or information, or the rendering of or the undertaking to
render any assistance or service in connection with the
application or utilisation of such knowledge or
information.
Secondary rebate The secondary rebate is an additional rebate in income

tax over the primary rebate that is available to taxpayers
between the age of 65 and 75 years. See also Primary
rebate and Tertiary rebate.
Secondary Tax on Companies (STC) STC was a tax on dividends declared by a company, which
was calculated at the rate of 10% (12.5% prior to
1 October 2007) of the net amount of dividends
declared. This tax was replaced with Dividends Tax (DT)
on 1 April 2012.
Securities Transfer Tax (STT) STT is a tax levied on every transfer of a security and is
levied at a rate of 0.25%. This tax was known as
Uncertificated securities tax prior to 1 July 2008.
Skills Development Levy (SDL) SDL is a compulsory levy to fund training paid by
employers. The rate is 1% of total payroll and is payable
by employers that are registered with SARS for
employees' tax purposes and who have an annual payroll
of more than R500 000 (R250 000 before 1 August 2005).
Southern African Customs Union (SACU) The SACU agreement is an agreement that allows for the
unrestricted flow of goods and services, and the sharing
of customs and excise revenue between South Africa,
Botswana, Eswatini (formerly Swaziland), Lesotho and
Namibia.
Southern African Development SADC is an inter-governmental organisation. Its goal is to

Community (SADC) further socio-economic cooperation and integration as
well as political and security cooperation among 15
Southern African states.
Specific excise duty Specific excise duty is a tax on each unit of output or sale
of goods, unrelated to the value of the goods e.g.
alcoholic beverages or cigarettes.
246
GLOSSARY
Stamp duty Stamp duty was levied on leases of fixed property and
until June 2008 on the registration of transfer of unlisted
marketable securities. This tax was abolished with effect
from 1 April 2009.
Standard Industrial Classification of all SIC is a coherent and consistent classification structure
Economic activities (SIC) of economic activities based on a set of agreed concepts,
definitions, principles and classification rules.
The national SIC classification defined and used by

Statistics South Africa is based on the International
Standard Industrial Classification developed by the
United Nations Statistics Division.
Tax Amnesty Tax Amnesty is a period allowed by tax authorities during

which taxpayers who are outside the tax net (but should
be registered for tax purposes) can register for tax or
taxpayers can disclose previously unreported taxable
income with relief from penalties and interest. This is
inclusive of the Voluntary Disclosure Program (VDP)
Tax base The tax base is the aggregated value of income, sales or
transactions on which a particular tax is levied.
Tax buoyancy Tax buoyancy is a measure of the ratio of change in tax

revenue to the change in the tax base or GDP.
Tax on retirement funds (TRF) TRF was a tax levied on the gross interest, net rental and
foreign dividend income of retirement funds i.e. pension,
provident and retirement annuity funds. This tax was
abolished in 2007.
Tax-to-GDP ratio For public finance comparison purposes, a country’s tax

burden or tax-to-GDP ratio is computed by taking the
total tax payments for a particular fiscal year as a fraction
or percentage of the GDP for that year.
Tax revenue In terms of the System of National Accounts (SNA), tax

revenue is defined as “a compulsory, unrequited
payment to government”.
Tax year The tax year is the 12-month period for which tax is
calculated. For individuals it starts on 1 March and runs
until the end of February the following year, and for
companies it is normally the financial year of the
company for financial reporting purposes.
247

GLOSSARY
Taxable income Taxable income refers to the portion of income of an

individual or a company which is subject to tax. This is
not the same as actual income, as exemptions may apply
and deductions may be claimed, such as medical
expenses in the case of individuals or depreciation in the
case of companies.
Tertiary rebate The tertiary rebate is a reduction in income tax that is

available to taxpayers age 75 and older in addition to the
primary and secondary rebates. See also Primary rebate
and Secondary rebate.
Transfer duty Transfer duty is a tax levied in terms of the Transfer Duty
Act no.40 of 1949 at a progressive rate on the value of
any property that is acquired by any individual or juristic
entity.
Turnover Tax Turnover Tax is a basic tax that was introduced for micro
businesses with a turnover not exceeding R1 million per
annum. The objective is to reduce the tax compliance
and administrative burden by simplifying and reducing
the number of returns that have to be filed. This tax was
introduced with effect from 1 March 2009.
Uncertificated securities tax See Securities Transfer Tax (STT).
Value-Added Tax (VAT) VAT is levied at a standard rate of 15% on most goods
and services subject to certain exemptions, exceptions
and zero-ratings, provided for in the VAT Act (1991). VAT
is levied on the supply of all goods and services rendered
by registered vendors. VAT is also levied on the
importation of goods and services into South Africa.
248
INDEX
INDEX
I NDEX
LIST OF TABLES AND MAPS
Table 1.1 Tax register, 31 March 2015 - 31 March 2019........................................................ 3

Table 1.2 Summary effects of tax proposals, 2014/15 – 2018/19 ......................................... 4
Table 1.3 Maximum marginal tax rates, 2014/15– 2018/19.................................................. 5
Table 1.4 Total budget revenue and consolidated revenue, 2014/15– 2018/19 .................. 6
Table 1.5 Nominal tax collections, 1999/00 - 2018/19 .......................................................... 6
Table 1.6 Tax revenue as a percentage of GDP, 1997/98 - 2018/19...................................... 8
Table 1.7 Environmental taxes, 2014/15 – 2018/19 ............................................................ 14
Table 1.8 Health Promotion Levy, 2018/19.......................................................................... 15
Table 1.9 Cost of revenue collection, 2014/15 – 2018/19 ................................................... 15
Table A1.1.1 Net monthly and quarterly tax revenue collections, 2014/15 – 2018/19 ............ 19
Table A1.2.1 Tax revenue by main revenue source, 2014/15 – 2018/19.................................. 20
Table A1.3.1 Tax revenue by main category, 2014/15 – 2018/19............................................. 21
Table A1.4.1 Taxes on income and profits, 2014/15 – 2018/19................................................ 22
Table A1.4.2 Taxes on persons and individuals, 2014/15 – 2018/19 ........................................ 23
Table A1.4.3 Taxes on companies, 2014/15 – 2018/19............................................................. 24
Table A1.5.1 Taxes on property, 2014/15 – 2018/19 ................................................................ 25
Table A1.6.1 Domestic taxes on goods and services, 2014/15 – 2018/19 ................................ 26
Table A1.6.2 Value-Added Tax (VAT), 2014/15 – 2018/19 ........................................................ 27
Table A1.7.1 Taxes on international trade and transactions, 2014/15 – 2018/19.................... 28
Table A1.7.2 Fuel levy, 2014/15 – 2018/19 ............................................................................... 29
Table A1.8.1 Composition of main channels of payment (Value, 2014/15 –
2018/19)……………………………………………………………………………………………………… .... 30
Table A1.8.2 Composition of main channels of payment (Count, 2014/15 – 2018/19)…… ........ 30
Table 2.1 Personal Income Tax (PIT) brackets, 2015 and 2018 ............................................ 35
Table 2.2 Tax relief granted to individuals, 1995 and 2018 ................................................. 36
Table 2.3 Provisional tax payments by provisional period, 2015 – 2018 ............................. 37
Table 2.4 Number of individuals, 2015 – 2018..................................................................... 38
Table 2.5 Summary of assessed individual taxpayers, taxable income and tax
assessed, 2015 –2018 .......................................................................................... 39
Table 2.6 Distribution of assessed individual taxpayers over major taxable income
groups, 2015 –2018 .............................................................................................. 41
2018 TAX STATISTICS 185

INDEX
INDEX
Table 2.7 Assessed individual taxpayers by income group, deductions granted and
taxable income, 2018 ........................................................................................... 43
Table 2.8 Distribution of taxable income and tax liability across 10 consecutive years,
2008- 2017 ........................................................................................................... 44
Table 2.9 Assessed individual taxpayers: taxable income, tax assessed and effective tax
rate by age group, 2008 and 2017 ........................................................................ 46
Table 2.10 Assessed individual taxpayers by province, 2017 – 2018 (based in taxpayers’
residence) ............................................................................................................. 49
Table 2.11: Assessed individual taxpayers by municipality for Mpumalanga province,
2017–2018..…………………………………………………………………………………………………..…52
Table 2.12: ETI by SETA, January 2014 to March 2019 ........................................................... 57
Table A2.1.1 Assessed individual taxpayers: Taxable income and tax assessed by
taxable income group, 2015 – 2018............................................................... 61, 62
Table A2.1.2 Assessed individual taxpayers: Taxable income and income
before deductions by income group, 2015 – 2018 ........................................ 63, 64
Table A2.1.3 Assessed individual taxpayers: Taxable income and tax assessed by province,
2015 – 2018 .......................................................................................................... 65
Table A2.1.4 Assessed individual taxpayers: Taxable income and tax assessed by age
group, 2015 – 2018 ............................................................................................... 66
Table A2.1.5 Assessed individual taxpayers: Taxable income and tax assessed by gender,
2015 –2018……………………………………………………………………………………………….………67
Table A2.1.6 Percentage of assessed individual taxpayers by taxable income group and
gender, 2015 – 2018 ............................................................................................. 68
Table A2.2.1 Assessed individual taxpayers: Selected sources of income, 2015 – 2018 .......... 69
Table A2.3.1 PAYE payments received by economic activity, 2014/15 – 2018/19 ................... 70
Table A2.4.1 Assessed individual taxpayers with business income: Taxable income
and tax assessed by sector, 2015 – 2018 ........................................................ 71,72
Table A2.5.1 Assessed individual taxpayers: Allowances, 2015 – 2018 .................................... 73
Table A2.5.2 Assessed individual taxpayers: Allowances -Travel allowance (code 3701) by
taxable income group, 2015 – 2018 ............................................................... 74, 75
Table A2.5.3 Assessed individual taxpayers: Allowances - Share options exercised
(code 3707) by taxable income group, 2015 – 2018....................................... 76, 77
Table A2.5.4 Assessed individual taxpayers: Allowances - Other allowances
(code 3713) by taxable income group, 2015 – 2018....................................... 78, 79
Table A2.6.1: Assessed individual taxpayers: Fringe benefits, 2015 – 2018 .............................. 80
Table A2.6.2 Assessed individual taxpayers: Fringe benefits - Acquisition of asset
(code 3801) by taxable income group, 2015 – 2018...................................... 81, 82
Table A2.6.3 Assessed individual taxpayers: Fringe benefits - Use of motor vehicle
(code 3802) by taxable income group, 2015 – 2018...................................... 83, 84
Table A2.6.4 Assessed individual taxpayers: Fringe benefits - Medical aid paid on behalf of
employee (code 3810) by taxable income group, 2015 – 2018 ..................... 85, 86
Table A2.6.5 Assessed individual taxpayers: Fringe benefits - Pension, provident fund and
retirement annuity by taxable income group, 2015 – 2018 ........................... 87, 88
Table A2.7.1 Assessed individual taxpayers: Deductions, 2015 – 2018 .................................... 89
292
186 2018 TAX STATISTICS
2019 Tax Statistics
INDEX
INDEX
Table A2.7.2 Assessed individual taxpayers: Deductions - Current pension fund
contributions (code 4001) by taxable income group, 2015 – 2018................ 90, 91
Table A2.7.3 Assessed individual taxpayers: Deductions - Current retirement annuity fund
contributions (code 4006) by taxable income group, 2015 – 2018................ 92, 93
Table A2.7.4 Assessed individual taxpayers: Deductions - Travel expenses (Fixed cost-
business cost claimed against travel allowance) (code 4014) by taxable
income group, 2015– 2018……………………………………………………………… 94, 95
Table A2.7.5 Assessed individual taxpayers: Deductions - Travel expenses (actual business
cost) (code 4015) by taxable income group, 2015 – 2018 ............................. 96, 97
Table A2.7.6 Assessed individual taxpayers: Deductions - Other (code 4016) by taxable
income group, 2015 – 2018 ............................................................................ 98, 99
Table A2.7.7 Assessed individual taxpayers: Deductions - Retirement fund contributions
(code 4029) by taxable income group, 2015 – 2018 ................................... 100,101
Table A2.7.8 Assessed individual taxpayers: Deductions - Employer provided vehicle
expenses (code 4048) by taxable income group, 2015 – 2018 ................... 102,103
Table A2.7.9 Assessed individual taxpayers: Medical Tax Credits by taxable income group,
2015 – 2018 ................................................................................................. 104,105
Table A2.7.10 Assessed individual taxpayers: Medical Tax Credits - additional expense by
taxable income group, 2015 – 2018 ............................................................ 106,107
Table A2.7.11 Assessed individual taxpayers: Deductions - Current pension fund
contributions (code 4001) by deduction value, 2015 – 2018 ............................. 108
Table A2.7.12 Assessed individual taxpayers: Deductions - Current retirement annuity fund
contributions (code 4006) by deduction value, 2015 – 2018 ............................. 109
Table A2.7.13 Assessed individual taxpayers: Deductions - Travel expenses (fixed cost -
business cost claimed against travel allowance) (code 4014) by deduction
value, 2015 – 2018.............................................................................................. 110
Table A2.7.14 Assessed individual taxpayers: Deductions - Retirement fund contributions
(code 4029) by deduction value, 2015 – 2018 ................................................... 111
Table A2.7.15 Assessed individual taxpayers: Deductions - Employer provided vehicle
expenses (code 4048) by deduction value, 2015 – 2018 ................................... 112
Table A2.7.16 Assessed individual taxpayers: Medical Tax Credits Rebate by deduction value,
2015 – 2018 ........................................................................................................ 113
Table A2.7.17 Assessed individual taxpayers: Medical Tax Credits Rebate - additional expense
by deduction value, 2015 – 2018........................................................................ 114
Table A2.8.1 Assessed individual taxpayers: Number of taxpayers by taxable income group,
2008 – 2017……………………………………………………………………………………….….. 115,116
Table A2.8.2 Assessed individual taxpayers: Taxable income by taxable income group,
2008 – 2017……………………………………………………………………………………………. 117,118
Table A2.8.3 Assessed individual taxpayers: Tax assessed by taxable income group,
2008 – 2017…………………………………………………………………………………….……….119,120
Table A2.8.4 Assessed individual taxpayers: effective tax rate by taxable income group,
2008 – 2017……………………………………………………………………………………………………121
Table A2.8.5 Assessed individual taxpayers: compounded annual growth rate (CAGR) of
taxable income by taxable income group, 2008 – 2017 ..................................... 122

INDEX
INDEX
Table A2.9.1 Assessed individual taxpayers: taxable income, tax assessed and effective tax
rate by age group, 2008 – 2017 .......................................................................... 123
Map A2.10 Assessed individual taxpayers by province, 2018............................................... 124
Table A2.10.1 Assessed individual taxpayers by municipality for Eastern Cape province,
2017 – 2018 ................................................................................................ 125, 126
Map A2.10.1 Assessed individual taxpayers by municipality for Eastern Cape province,
2018 .................................................................................................................... 127
Table A2.10.2 Assessed individual taxpayers by municipality for Free State province, 2017
– 2018 ................................................................................................................. 128
Map A2.10.2 Assessed individual taxpayers by municipality for Free State province, 2018 ... 129
Table A2.10.3 Assessed individual taxpayers by municipality for Gauteng province, 2017 –
2018 .................................................................................................................... 130
Map A2.10.3 Assessed individual taxpayers by municipality for Gauteng province, 2018...... 131
Table A2.10.4 Assessed individual taxpayers by municipality for KwaZulu-Natal province,
2017 – 2018 ................................................................................................ 132, 133
Map A2.10.4 Assessed individual taxpayers by municipality for KwaZulu-Natal province,
2018 ................................................................................................................... 134.
Table A2.10.5 Assessed individual taxpayers by municipality for Limpopo province, 2017 –
2018 ................................................................................................................... 135.
Map A2.10.5 Assessed individual taxpayers by municipality for Limpopo province, 2018 ..... 136
Table A2.10.6 Assessed individual taxpayers by municipality for North West province,
2017 – 2018……………………………………………………………………………………………………137
Map A2.10.6 Assessed individual taxpayers by municipality for North West province, 2018
............................................................................................................................ 138
Table A2.10.7 Assessed individual taxpayers by municipality for Mpumalanga province,
2017– 2018……………………………………………………………………………………………………139
Map A2.10.7 Assessed individual taxpayers by municipality for Mpumalanga province,
2018 .................................................................................................................... 140
Table A2.10.8 Assessed individual taxpayers by municipality for Northern Cape province,
2017 – 2018……………………………………………………………………………………………………141
Map A2.10.8 Assessed individual taxpayers by municipality for Northern Cape province,
2018 .................................................................................................................... 142
Table A2.10.9 Assessed individual taxpayers by municipality for Western Cape province,
2017 – 2018…………………………………………………………………………………………………...143
Map A2.10.9 Assessed individual taxpayers by municipality for Western Cape province,
2018 .................................................................................................................... 144
Table 3.1 Provisional tax payments by provisional period by tax year,
2015 – 2018 ........................................................................................................ 149
Table 3.2 Example of timeline for provisional tax payments ............................................. 151
Table 3.3 Provisional tax payments by tax year and fiscal year, 2014/15 – 2018/19 ........ 152
Table 3.4 Number of companies, 2015 – 2018 .................................................................. 154
Table 3.5 Provisional tax payments and tax assessed by tax year, 2015 – 2018 ............... 155
Table 3.6 Number of companies, taxable income and tax assessed, 2017........................ 156
294
2019 Tax Statistics
INDEX
INDEX
Table 3.7 Assessed companies: taxable income, tax assessed and effective tax rate by
taxable income group, 2008 and 2017 ............................................................... 159
Table 3.8 Assessed Companies: taxable income and tax assessed by age group, 2008
and 2017 ............................................................................................................. 160
Table 3.9 Small business corporation tax rates, 2015 and 2018 ........................................ 162
Table A3.1.1 Companies: Provisional tax payments by company financial year-end and
provisional period by fiscal year, 2014/15 – 2018/19 ........................................ 163
Table A3.1.2 Companies: Provisional tax payments by company financial year-end and
provisional period by tax year, 2015 – 2018 ...................................................... 164
Table A3.2.1 Companies: Provisional tax payments by sector, 2014/15 – 2018/19 ....... 165-167
Table A3.3.1 Companies: Taxable income and tax assessed by taxable income group, 2015
– 2018 ................................................................................................................. 168
Table A3.3.2 Companies with a positive taxable income: Taxable income and tax assessed
by taxable income group, 2015 – 2018 .............................................................. 169
Table A3.4.1 Companies: Taxable income and tax assessed by sector, 2015 – 2018 ...... 170,171
Table A3.4.2 Companies: Taxable income and tax assessed by economic activity,
2015 – 2018 ........................................................................................................ 172
Table A3.4.3 Companies: Taxable income and tax assessed by sector (Companies reporting
positive taxable income), 2015 – 2018 ............................................................... 173
Table A3.4.4 Companies: Taxable income and tax assessed by sector (Companies with
assessed losses), 2015– 2018 ............................................................................. 174
Table A3.4.5 Companies: Taxable income and tax assessed by sector (Companies reporting
zero taxable income), 2015 – 2018 .................................................................... 175
Table A3.5.1 Companies: Assessed taxpayers by economic activity and taxable income
group, 2015.................................................................................................. 176,177
Table A3.5.2 Companies: Tax assessed by economic activity and taxable income group,
2015 ............................................................................................................. 178,179
group, 2016.................................................................................................. 180,181
2016 ............................................................................................................. 182,183
group, 2017................................................................................................. 184, 185
2017 ............................................................................................................ 186, 187
group, 2018................................................................................................. 188, 189
2018 ............................................................................................................ 190, 191
Table A3.6.1 Companies: Taxpayers with assessed losses and profits by sector,
2015 – 2018 ................................................................................................ 192, 193
Table A3.7.1 Small business corporations: Taxable income and tax assessed by taxable
income group, 2015 – 2018 ................................................................................ 194
Table A3.7.2 Small business corporations: Taxable income and tax assessed by sector,
2015 – 2018 ................................................................................................. 195,196

INDEX
INDEX
Table A3.7.3 Small business corporations: Taxable income and tax assessed by economic
activity, 2015 – 2018........................................................................................... 197
Table A3.7.4 Small business corporations: Taxable income and tax assessed by sector
(SBCs reporting positive taxable income), 2015 – 2018 ..................................... 198
(SBCs with assessed losses), 2015 – 2018 .......................................................... 199
(SBCs reporting zero taxable income), 2015 – 2018........................................... 200
Table A3.7.7 Small business corporations: Tax assessed by turnover group, 2015 – 2018 .... 201
Table A3.8.1 Assessed companies: Number of taxpayers by taxable income group, 2008 to
2017 .................................................................................................................... 202
Table A3.8.2 Assessed companies: Cumulative taxable income by taxable income group,
2008 to 2017 ....................................................................................................... 203
Table A3.8.3 Assessed companies: Cumulative tax assessed by taxable income group,
2008 to 2017 ....................................................................................................... 204
Table A3.8.4 Assessed companies: Effective tax rate by taxable income group, 2008 to
2017 .................................................................................................................... 205
Table 4.1 Number of registered VAT vendors, 2015/16 – 2018/19 ................................... 209
Table 4.2 Import VAT per bills of entry vs. actual Impport VAT collected,
2015/16 – 2018/19 ............................................................................................. 212
Table 4.3 Output tax by class of supply, 2015/16 – 2018/19 ............................................. 214
Table 4.4 Input tax by class of supply, 2015/16 – 2018/19 ................................................ 215
Table 4.5 Output/input tax declared for each R1 Domestic VAT payable and VAT
refundable, 2015/16 – 2018/19 ......................................................................... 215
Table 4.6 Number of Vendors, Turnover, and annual averages per turnover bracket,
2009/10 – 2018/19 ............................................................................................. 220
Table A4.1.1 VAT: Payments and refunds by sector, 2015/16 – 2018/19 ....................... 222, 223
Table A4.1.2 VAT: Payments and refunds by economic activity, 2015/16 – 2018/19 ............ 224
Table A4.2.1 VAT: Payments and refunds by payment category, 2015/16 – 2018/19 ........... 225
Table A4.2.2 VAT: Payments and refunds by sector (for vendors that submit returns
monthly), 2015/16 – 2018/19 ............................................................................ 226
Table A4.2.3 VAT: Payments and refunds by sector (for vendors whose tax periods end on
the last day of January, March, May, July, September and November),
2015/16 – 2018/19 ............................................................................................. 227
Table A4.2.4 VAT: Payments and refunds by sector (for vendors whose tax periods end on
the last day of February, April, June, August, October and December),
2015/16 – 2018/19 ............................................................................................. 228
Table A4.2.5 VAT: Payments and refunds by sector (for vendors that have 4-monthly, 6-
monthly and annual tax periods), 2015/16 – 2018/19....................................... 229
Table A4.2.6 Import VAT, Domestic VAT payments and VAT refunds by sector,
2016/17 – 2018/19 ..................................................................................... 230, 231
Table A4.2.7 Import VAT, Domestic VAT payments and VAT refunds by economic activity,
2016/17 – 2018/19 ............................................................................................. 232
Table A4.3.1 VAT: Payments and refunds by type of enterprise, 2015/16 – 2018/19 ............ 233

INDEX
INDEX
Table A4.4.1 VAT: Total output/input tax by sector, 2015/16 – 2018/19 ............................... 234
Table A4.4.2 VAT: Payments output/input tax by sector, 2015/16 – 2018/19 ....................... 235
Table A4.4.3 VAT: Refunds output/input tax by sector, 2015/16 – 2018/19 .......................... 236
Table A4.5.1 VAT: Output/input tax declared and claimed for each R1 VAT declared,
2015/16 – 2018/19 ............................................................................................. 237
Table A4.5.2 VAT: Output/input tax declared and claimed for each R1 VAT refund claimed,
2015/16 – 2018/19 ............................................................................................. 238
Table A4.6.1 VAT: Vendors per annualised turnover (payments and refunds),
2015/16 – 2018/19 ..................................................................................... 239, 240
Table A4.7.1 VAT: Number of Vendors per turnover bracket, 10-year cohort
2009/10 – 2018/19 ............................................................................................. 241
Table A4.7.2 VAT: Number of Vendors, Turnover, Domestic VAT and VAT refunds per
turnover bracket, 10-year cohort 2009/10 - 2018/19 ........................................ 241
Table A4.7.3 VAT: Turnover per turnover bracket, 10-year cohort 2009/10 – 2018/19 ........ 242
Table A4.7.4 VAT: Payments per Turnover Bracket, 10-year cohort 2009/10 – 2018/19 ....... 242
Table A4.7.5 VAT: Refunds per Turnover Bracket, 10-year cohort 2009/10 – 2018/19 ......... 243
Table A4.7.6 VAT: Payments by sector, 10-year cohort 2009/10 – 2018/19 .......................... 243
Table A4.7.7 VAT: Payments by economic activity, 10-year cohort 2009/10 – 2018/19 ........ 244
Table A4.7.8 VAT: Refunds by sector, 10-year cohort 2009/10 – 2018/19 ............................. 245
Table A4.7.9 VAT: Refunds by economic activity, 10-year cohort 2009/10 – 2018/19........... 246
Table A4.7.10 VAT: Payments by payment category, 10-year cohort 2009/10 – 2018/19 ....... 247
Table A4.7.11 VAT: Refunds by payment category, 10-year cohort 2009/10 – 2018/19.......... 248
Table A5.1.1 Import VAT and Customs Duties: Customs value, Import VAT, Customs Duties
and Total Import Tax by HS section, 2015/16 – 2018/19 .......................... 261, 262
and Total Import Tax by World zones and selected trade blocs, 2015/16 –
2018/19............................................................................................................... 263
and Total Import Tax by Country of origin, 2015/16 – 2018/19 ................ 264, 265
and Total Import Tax by Top Customs Offices per port of entry group,
2015/16 – 2018/19 ............................................................................................. 266
and Total Import Tax by Customs port of entry, 2015/16 – 2018/19 ................ 267
Table 6.1 Capital Gains Tax (CGT) raised, 2014/15 – 2018/19 ........................................... 270
Table 6.2 All persons (including Companies, Close Corporations and Trusts) ................... 271
Effective from 23 February 2011 to 28 February 2015
Effective from 1 March 2015 to 29 February 2016
Effective from 1 March 2016 to 28 February 2017

INDEX
INDEX
Effective from 1 March 2017 to date
Table 6.6 Diesel refund rates, 2015/16 – 2018/19............................................................. 274
Table 6.7 Diesel refunds, 2015/16– 2018/19 ..................................................................... 274
Table 6.8 MPRR payments by commodity, 2016/17 – 2018/19 ........................................ 275
Table 6.9 SA - Intra-SACU Trade, 2014/15 - 2018/19 ......................................................... 276
Table 6.10 Contributions to the SACU pool, 2014/15 – 2018/19......................................... 278
Table 6.11 Shares received from the SACU pool, 2014/15 – 2018/19 ................................. 278
Table A6.1.1 Transfer Duty collected by property value 2017/18 ......................................... 279
Table A6.1.2 Transfer Duty collected by property value 2018/19........................................... 280
Table A6.1.3.1 Transfer Duty collected by nature of property 2018/19 .................................... 281
Table A6.1.3 Transfer Duty collected by nature of property 2017/18 .................................... 281
LIST OF FIGURES
Figure 1.1 Illustration of budget revenue and consolidated revenue ..................................... 4

Figure 1.2 Tax revenue collections, GDP and CAGR, 2014/15 – 2018/19 ............................... 7
Figure 1.3 Revenue Buoyancy, 1994/95 – 2018/19 ................................................................ 9
Figure 1.4 Relative composition of main sources of tax revenue, 2014/15– 2018/19 ......... 10
Figure 1.5 Main revenue sources as a percentage of GDP, 1994/95 – 2018/19 ................... 11
Figure 1.6 Taxes on income and profits, 2014/15 – 2018/19................................................ 12
Figure 1.7 Value-Added Tax (VAT), 2014/15 – 2018/19 ........................................................ 13
Figure 1.8 Composition of main channels of payment (value), 2014/15 – 2018/19............. 16
Figure 1.9 Composition of main channels of payment (number), 2014/15 – 2018/19......... 17
Figure 1.10 Net monthly tax revenue collections, 2014/15 – 2018/19................................... 18
Figure 2.1 Example of tax relief granted to an individual with taxable income of
R100 000 in 1995 .................................................................................................. 36
Figure 2.2 Distribution of assessed individual taxpayers by taxable income group, 2018.... 42
Figure 2.3 Proportion of the 2.8 million taxpayers by marginal tax rates,
2008-2017 ............................................................................................................. 45
Figure 2.4 Assessed individual taxpayers and tax assessed by province (based on office
of registration), 2018 ............................................................................................ 48
Figure 2.5 Average taxable income per assessed taxpayer by province (based on
residential address), 2018 .................................................................................... 50
Figure 2.6 Average taxable income for Mpumalanga province, 2018 .................................. 51
Figure 2.7 Percentage of assessed individual taxpayers by age group, 2015 – 2018............ 53
Figure 2.8 Male and female assessed individual taxpayers by main taxable income
group, 2018 ........................................................................................................... 54
Figure 2.9 Assessed individual taxpayers’ taxable income by source of income, 2018 ........ 55
Figure 2.10 PAYE payments received by economic activity, 2018/19 ..................................... 56
Figure 2.11 Amount of ETI utilised and count of employers by year – January 2014 to
March 2019 ........................................................................................................... 57

INDEX
INDEX
Figure 2.12 Assessed individual taxpayers' allowances, 2018................................................. 58
Figure 2.13 Assessed individual taxpayers' deductions, 2018................................................. 61
Figure 3.1 Provisional tax payments by provisional period, 2017 and 2018 ....................... 149
Figure 3.2 Provisional tax payments by provisional period and fiscal year,2009/10
– 2018/19 ........................................................................................................... 150
Figure 3.3 Provisional tax payments by companies’ financial year-end, 2017.................... 152
Figure 3.4 Monthly provisional tax payments by companies for fiscal years, 2015/16 –
2018/19............................................................................................................... 153
Figure 3.5 Assessed companies, taxable income and tax assessed by taxable income
group, 2017 ......................................................................................................... 156
Figure 3.6 Companies’ tax assessed by economic activity, 2017 ........................................ 157
Figure 3.7 Distribution of taxpayers by economic activity and taxable income group,
2017 .................................................................................................................... 163
Figure 3.8 Value of assessed losses and number of taxpayers with assessed losses by tax
year, 2011 – 2017 ............................................................................................... 166
Figure 4.1 Domestic VAT payments by economic activity, 2018/19 ................................... 210
Figure 4.2 VAT refunds by economic activity, 2018/19 ....................................................... 211
Figure 4.3 Distribution of the number of VAT vendors by payment category, 2017/18
and 2018/19........................................................................................................ 213
Figure 4.4 Composition of Domestic VAT payments (output/input), 2015/16 – 2018/19.. 216
Figure 4.5 Distribution of VAT vendors by turnover group, 2018/19.................................. 217
Figure 4.6 VAT efficiency factors based on the turnover, 2009/10 - 2018/19 .................... 218
Figure 4.7 Number of Vendors in the lowest (Nil) and highest (R100 million+) turnover
groups over the period 2009/10 – 2018/19 (10-year cohort) ............................ 219
Figure 4.8 Distribution of sector contribution to Domestic VAT payments for
2009/10 - 2018/19 .............................................................................................. 221
Figure 5.1 Import VAT by HS section, 2018/19 ................................................................... 253

Figure 5.2 Customs Duties by HS section, 2018/19 ............................................................. 254
Figure 5.3 Total Import Tax by HS section, 2018/19 ........................................................... 255
Figure 5.4 Total Import Tax by world zone, 2018/19 .......................................................... 256
Figure 5.5 Total Import Tax by country of origin, 2018/19 ................................................. 258
Figure 5.6 Total Import Tax by customs port of entry group, 2018/19 .............................. 259
Figure 5.7 Total Import Tax by customs port of entry, 2018/19 ......................................... 260
Figure 6.1 Distribution of Transfer Duty collected by property value 2018/19… ............... 272
LIST OF GRAPHS
Graph 1 Cumulative share of taxable income .................................................................... 40

Graph 2 Cumulative share of tax liability ........................................................................... 40
Graph 3 Panel data cumulative share of taxable income................................................... 47

NOTES

NOTES

NOTES

NOTES

NOTES

Tax Statistics 2019
A joint publication between National Treasury and the South African Revenue Service
ISBN: 978-0-621-48048-1
Produced by SARS Communication

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ECONOMIC TAX ANALYSIS CHIEF DIRECTORATE

TAX, CUSTOMS AND EXCISE INSTITUTE

2019 Tax Statistics i

Edward Kieswetter Dondo Mogajane

Edward Kieswetter Dondo Mogajane

ii 2019 Tax Statistics

About this Publication.........................................................................................................................v v

Chapter 1 Revenue Collections ...............................................................................................11

Chapter 2 Personal Income Tax ............................................................................................. 32

2019 Tax Statistics iii

Import VAT &

2019 Tax Statistics

Expected 6 562 568 991 207

4 917 029 assessed1 R1.8tr Customs

refunds, R356.2bn tax assessed2 R56.0bn Customs

Net VAT R324.8bn

1. For the 2018 tax year

A BOUT THIS PUBLICATION

 A focus on Mpumalanga, which provides data on tax assessed in the province.

2019 Tax Statistics v

vi 2019 Tax Statistics

2019 Tax Statistics vii

For the 2018/19 fiscal year

Composition of main sources of tax revenue

35.9% 26.5% 18.9%

38.3% 25.2% 16.6%

COST OF REVENUE COLLECTIONS TOTAL TAX RELIEF

viii 2019 Tax Statistics

2019 Tax Statistics 1

This chapter gives an overview of:

SOUTH AFRICA’S TAX SYSTEM

Table 1.1: Tax register, 31 March 2015 - 31 March 2019

Table 1.2: Summary effects of tax proposals, 2014/15 - 2018/19

2014/15 -9 250 -1 000 – -10 250 2 110 2 565 – 4 675 – -5 575

Table 1.3: Maximum marginal tax rates, 2014/15 - 2018/19

BUDGET AND CONSOLIDATED REVENUE

Figure 1.1: Illustration of budget revenue and consolidated revenue

2019 Tax Statistics 5

MAIN INDICATORS OF REVENUE PERFORMANCE

Table 1.5: Nominal Tax collections, 1999/00 - 2018/19

1 500 000 30%

Percentage of GDP / Nominal GDP growth / CAGR

750 000 15%

Table 1.6 shows tax revenue as a percentage of GDP since 1997/98.

Table 1.6: Tax revenue as a percentage of GDP, 1997/98 - 2018/19

Figure 1.3: Revenue Buoyancy, 1994/95 - 2018/19

Revenue Buoyancy Average Buoyancy (1.08)

Main sources of tax revenue and Tax-to-GDP ratio

Figure 1.5: Main revenue sources as a percentage of GDP, 1994/95 - 2018/19

TAX REVENUE BY MAIN CATEGORY

Figure 1.6: Taxes on income and profits, 2014/15 - 2018/19

Persons and individuals Companies

Figure 1.7: Value-Added Tax (VAT), 2014/15 - 2018/19

Table 1.8: Health Promotion levy, 2018/19

Health promotion levy on imports 245 78 53 -192 -25