Tax & SARS
Income tax, provisional tax, VAT, deductions and dealing with SARS, in plain English.
15 guides in this section
Income Tax for a Self-Employed Tradie
How a self-employed South African tradie pays income tax: the 2026/27 brackets, the R17,820 rebate, the R99,000 tax threshold and a worked example in rand.
Provisional Tax Explained (IRP6)
Provisional tax for self-employed South Africans: who must file IRP6, the August and February deadlines, the 10% and 20% penalties, and a worked example.
Sole Prop vs Pty Ltd vs Turnover Tax
Should a South African tradie incorporate? Sole prop marginal rates vs the flat 27% company tax plus 20% dividends tax, SBC tests and the R2.3m turnover tax.
VAT for Tradespeople
VAT for SA contractors: the R2.3 million compulsory registration threshold from 1 April 2026, the 15% rate, tax invoice rules, and VAT on deposits and retention.
Tax Deductions for Tradies
What a self-employed SA tradie can deduct: tools under R7,000, vehicle costs at R4.95/km, home office, protective clothing, and what SARS routinely disallows.
Wear-and-Tear Allowances and Asset Write-Offs
How South African tradies write off tools and vehicles: the R7,000 immediate write-off, section 11(e) periods, the SBC 50/30/20 accelerator and recoupments.
Capital Gains Tax Basics for a Tradie
CGT for South African tradespeople: the R50,000 annual exclusion, the 40% inclusion rate, recoupments on bakkies, and the R2.7m paragraph 57 relief at 55.
Retirement Annuities and Tax for the Self-Employed
How self-employed South Africans save for retirement: the section 11F deduction up to R430,000, the two-pot system and the R550,000 tax-free lump sum.
Medical Aid Tax Credits
How SA medical aid tax credits work for the self-employed: R376 and R254 monthly credits, the extra section 6B credit for high costs, and a worked example.
I Cannot Pay SARS: Your Options
What to do when you cannot pay SARS: section 167 instalment arrangements, compromise of debt, the 10% penalty and interest, and protecting your TCS PIN.
SARS Verification and Audit for a Small Builder
What triggers SARS verification or audit of a small builder, the 21-day response window, the 5-year record rule, and how to object to an assessment.
Travel Claims and Logbooks
How SA tradies claim vehicle costs: the R4.95/km rate for 2026/27, the actual-cost method, the deemed cost table, and the logbook rules SARS will not bend.
One-Person Pty Ltd and the PSP Trap
How a one-person Pty Ltd becomes a Personal Service Provider: the 80% one-client test, withholding off your invoices, blocked deductions and how to stay out.
Donations Tax, Estate Duty and Succession Basics
Donations tax at 20% above the R150,000 exemption, estate duty above the R3.5m abatement, the spousal exemptions, and succession basics for a trade business.
SARS Deadlines and Admin: the Tradie Calendar
Every SARS deadline a self-employed tradie needs: provisional tax dates, the 22 January 2027 ITR12, VAT cycles, EMP201, and the TCS PIN for tenders.