Reproduced under Goverment Printer’s Authorisation (Authorisation No. 11779) dated 25 August 2017.

Please remember to periodically “Check for Updates”!

INCOME TAX ACT 58 OF 1962

[English text signed by the State President]

[Assented To: 25 May 1962]

[Commencement Date: 1 July 1962]

as amended by:

Rates and Monetary Amounts and Amendment of Revenue Laws Act 42 of 2014

Taxation Laws Amendment Act 43 of 2014

Tax Administration Laws Amendment Act 44 of 2014

Rates and Monetary Amounts and Amendment of Revenue Laws Act 13 of 2015

Tax Administration Laws Amendment Act 23 of 2015

Taxation Laws Amendment Act 25 of 2015

Revenue Laws Amendment Act 2 of 2016

Rates and Monetary Amounts and Amendment of Revenue Laws Act 13 of 2016

Taxation Laws Amendment Act 15 of 2016

Tax Administration Laws Amendment Act 16 of 2016

Tax Administration Laws Amendment Act 13 of 2017

Rates and Monetary Amounts and Amendment of Revenue Laws Act 14 of 2017

Taxation Laws Amendment Act 17 of 2017

Rates and Monetary Amounts and Amendment of Revenue Laws Act 21 of 2018

Tax Administration Laws Amendment Act 22 of 2018

Taxation Laws Amendment Act 23 of 2018

Rates and Monetary Amounts and Amendment of Revenue Laws Act 32 of 2019

Tax Administration Laws Amendment Act 33 of 2019

Taxation Laws Amendment Act 34 of 2019

Rates and Monetary Amounts and Amendment of Revenue Laws Act 22 of 2020

Taxation Laws Amendment Act 23 of 2020

Tax Administration Laws Amendment Act 24 of 2020

Tax Administration Laws Amendment Act 16 of 2022

Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2022

Taxation Laws Amendment Act 20 of 2022

Latest 2024 Live Updates: COMPLETED (including 1 September 2024 amendments)

Taxation Laws Amendment Act 17 of 2023

Tax Administration Laws Amendment Act 18 of 2023

Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2023

Revenue Laws Amendment Act 12 of 2024

To report an issue, please contact us at service@hApp-e-tax.co.za

ACT

To consolidate the law relating to the taxation of incomes and donations, to provide for the recovery of taxes on persons, to provide for the deduction by employers of amounts from the remuneration of employees in respect of certain tax liabilities of employees, and to provide for the making of provisional tax payments and for the payment into the National Revenue Fund of portions of the normal tax and interest and other charges in respect of such taxes, and to provide for related matters.