Difference between revisions of "South African Normal Tax Companies"

@@ Line 1: / Line 1: @@
-South African Normal Tax for Companies
+<ul>
-Ordinary companies are required to pay normal tax on their taxable income at a rate of 28%
+<li  left:0; top:3.2em;">[[2008-SANT-Companies]]</li>
+<li  left:0; top:3.2em;">[[2009-SANT-Companies]]</li>
-A company qualifies for small business corporations tax if it meets the requirements of Section 12E(4)(a) of the Income Tax Act.
+<li  left:0; top:3.2em;">[[2010-SANT-Companies]]</li>
-The rate is determined by reference to a sliding scale depending on the magnitude of the taxable income:
+<li  left:0; top:3.2em;">[[2011-SANT-Companies]]</li>
+<li  left:0; top:3.2em;">[[2012-SANT-Companies]]</li>
-{|
+<li  left:0; top:3.2em;">[[2013-SANT-Companies]]</li>
-! style="text-align:left;"| Taxable income
+<li  left:0; top:3.2em;">[[2014-SANT-Companies]]</li>
-! Rate
+<li  left:0; top:3.2em;">[[2015-SANT-Companies]]</li>
+<li  left:0; top:3.2em;">[[2016-SANT-Companies]]</li>
-|-
+<li  left:0; top:3.2em;">[[2017-SANT-Companies]]</li>
+<li  left:0; top:3.2em;">[[2018-SANT-Companies]]</li>
+<li  left:0; top:3.2em;">[[2019-SANT-Companies]]</li>
-|-
+<li  left:0; top:3.2em;">[[2020-SANT-Companies]]</li>
-|R0 to R75 000
+</ul>
-| 0%
-|-
-|R75 001 to R365 000
-| 7% of the amount greater than R75 000
-|-
-|R365 001 to R550 000
-| R20 300 + 21% of the amount greater than R365 000
-|-
-|Greater than R550 000
-|R59 150 +  28% of the amount greater than R550 000
-|-
-|}

Latest revision as of 12:54, 21 February 2020