1. Gambling Tax South Africa 2019 Schedule
2. Gambling Tax South Africa 2019 Online
3. Gambling Tax South Africa 2019 Dates
4. Gambling Tax South Africa 2019 Public Holidays

We are reminded of the sugar tax that took effect on 1 April last year leaving a bitter taste in the mouths of industry. This tax was also introduced for philanthropic reasons due to the impact sugar has on chronic diseases such as diabetes and obesity.

In reality, producers of soft-drinks reduced their bottle sizes with no reduction in price to negate the effects on consumer spending. As a result, this tax exceeded revenue generation expectations, and there is little evidence to suggest that the tax had any progressive impact on public health.

Now with the impending implementation of a gambling levy – it begs the question, is this just another levy for our sins?

In the 2012 Budget the government proposed an additional 1% levy “on a uniform provincial gambling tax base. A similar base will be used to tax the national lottery”. In the 2019 Budget, the Minister announced that government intends to publish draft legislation pertaining to a gambling tax for public comment in 2019. While online gambling in South Africa is still seen as being a grey area, it is nevertheless possible to place bets at land-based casinos, as well as 2020 online betting sites with gambling licenses issued by the National Gambling Board. Again, any winnings accrued at these venues are not subject to any kind of tax, gambling online or otherwise.

As far back as the 2011 Budget, Cabinet proposed a 15% withholding tax on winnings, which was later amended to a 1 percent levy on gross gambling revenue of the casino in 2012. There was no real traction since this announcement was made, however, the Minister has confirmed that the national gambling levy proposition with regards to the 1 percent levy is indeed still alive and well.

One wonders what will be done with the levy and where South Africans will see this money going. How successful will Government be in utilising these collections for gambling awareness and rehabilitation as proposed?

In addition, the practicality of the implementation of the levy should be considered. The levy will most definitely create an additional compliance and financial burden on the gambling industry.

It seems we will need to wait with bated breath for the release of the draft legislation due to be published for comment later this year.

Nicole Erlank & Mishka Fledermaus

Tax Consultants at Mazars

✔ 2019 Tax Rates, Thresholds and Allowance for Individuals, Companies, Trusts and Small Business Corporations (SBC) in South Africa

You are viewing the income tax rates, thresholds and allowances for the 2019 Tax Year in South Africa. If you are looking for an alternative tax year, please select one below.

The following tax rates, thresholds and allowances are valid for the 2018 - 2019 Tax Year in South Africa which is known as the 2019 Tax Year. The Tax Year runs from 1 March 2018 - 28 February 2019

Rates for Individuals

Medical Tax Credit Rates

Please note that the Medical Tax Credit is a non-refundable tax credit and cannot be carried over to the next tax year. The MTC is a fixed monthly amount that increases in line with the number of dependants you claim for. Note that the figures below show the annual Medical Tax Credit amounts

Companies, Trusts and Small Business Corporations (SBC)

Medical Tax Credit Rates

Please note that the Medical Tax Credit is a non-refundable tax credit and cannot be carried over to the next tax year. The MTC is a fixed monthly amount that increases in line with the number of dependants you claim for. Note that the figures below show the annual Medical Tax Credit amounts

Gambling Tax South Africa 2019 Schedule

Interest and Dividends

Capital Gains Tax (CGT)

Retirement Lump Sum Benefits

Gambling Tax South Africa 2019 Online

Withdrawal Benefit

Retirement & Death Benefits or Severance Benefits

Income Tax Tables are used to calculated individual salaries, apply tax deductions and tax credits to produce a net take home pay (your income after deductions). Below is an example salary after tax deductions based on the 2018 - 2019 tax tables.

R211,700.00 Salary Income Tax Calculation and Salary Example

Gambling Tax South Africa 2019 Dates

¹ Percentage expressed in relation to Gross Income [R211,700.00].

Gambling Tax South Africa 2019 Public Holidays

If you have not encountered tax table information before or if you are unsure of how tax tables affect your income we recommend you read our guide: What are Tax Tables? Tax Tables explained.