How South Africa brings a capital gain into taxable income through the 40% inclusion rate, the annual exclusion, the R2 million primary residence exclusion, and provisional tax.
Primary source: Personal income tax rates and brackets (SARS).
This explainer sets out south africa capital gains tax as published by the South African Revenue Service, with the figures preserved under the tax year they apply to. It is written against the primary source rather than summarised from memory, and every material figure links back to the South African Revenue Service publication that carries it.
The rules described here apply to South Africa. Where a rate or threshold has changed, the effective date is stated so the earlier figure can be read alongside the rule that replaced it.