Provisional Tax Returns and Understanding the Payments.
December 11, 2022
Natural persons, excluding sole proprietors, are exempt from provisional tax if either:
• the taxable income does not exceed the tax threshold; or
• the taxable income from dividends (e.g. REIT distributions), interest, foreign dividends, rental from letting immovable property and remuneration from an employer not registered for PAYE, does not exceed R30 000.
