Capital gains tax
Constants & formula
Last verified: 2026-04-26
- Inclusion rate (individuals)
- 40%
- Annual exclusion
- R 40 000
- Primary residence exclusion (on/after 1 March 2026)
- R 3 000 000
- Primary residence exclusion (before 1 March 2026)
- R 2 000 000
Source: SARS — Capital Gains Tax