{"id":30859,"date":"2023-02-22T17:25:57","date_gmt":"2023-02-22T15:25:57","guid":{"rendered":"https:\/\/stbb.co.za\/dev2\/?p=30859"},"modified":"2023-02-22T17:25:57","modified_gmt":"2023-02-22T15:25:57","slug":"stbb-newsflash-national-budget-march-2023-to-end-of-february-2024","status":"publish","type":"post","link":"https:\/\/stbb.co.za\/dev2\/stbb-newsflash-national-budget-march-2023-to-end-of-february-2024\/","title":{"rendered":"STBB Newsflash : National Budget: March 2023 to end of February 2024"},"content":{"rendered":"<p>The much anticipated budget speech delivered this afternoon by Finance Minister Godongwana, contained the following highlights:<\/p>\n<ul data-indent=\"0\" data-stringify-type=\"unordered-list\">\n<li style=\"mso-line-height-rule: exactly; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;\" data-stringify-indent=\"0\">The transfer duty tables will change on 1 March 2023. The entry amount of paying transfer duty is increased to R1 100 000 and the related changes are as follows:<\/li>\n<\/ul>\n<p>Value of property (R) \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Rate<br \/>\n1 \u2013 1 100 000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 0%<br \/>\n1 100 001 \u2013 1 512 500 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a03% of the value above R1 100 000<br \/>\n1 512 501 \u2013 2 117 500 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0R12 375 + 6% of the value above R1 512 500<br \/>\n2 117 501 \u2013 2 722 500 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0R48 675 + 8% of the value above R2 117 500<br \/>\n2 722 501 \u2013 12 100 000\u00a0 \u00a0 R97 075 + 11% of the value above R2 722 500<br \/>\n12 100 001 and above \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0R1 128 600 + 13% of the value exceeding<br \/>\nR12 100 000<\/p>\n<ul>\n<li style=\"mso-line-height-rule: exactly; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;\" data-stringify-indent=\"0\"><strong>Companies Income Tax<\/strong>: For years of assessment ending on or after 31\u00a0March\u00a02023, the rate will be 27% (down from 28%).<\/li>\n<li style=\"mso-line-height-rule: exactly; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;\" data-stringify-indent=\"0\"><strong>Personal Income tax tables adjustments are as follows:<\/strong><\/li>\n<\/ul>\n<p>Taxable Income (R) \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Rate of Tax (R)<br \/>\n(up from the previous R226 000 and the rest of the table follows accordingly)<br \/>\n1 \u2013 237 100\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a018% of taxable income<br \/>\n237 101 \u2013 370 500 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a042 678 + 26% of taxable income above 237 100<br \/>\n370 501 \u2013 512 800 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a077 362 + 31% of taxable income above 370 500<br \/>\n512 801 \u2013 673 000 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0121 475 + 36% of taxable income above 512 800<br \/>\n673 001 \u2013 857 900 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0179 147 + 39% of taxable income above 673 000<br \/>\n857 901 \u2013 1 817 000 \u00a0\u00a0\u00a0\u00a0\u00a0251 258 + 41% of taxable income above 857 900<br \/>\n1 817 001 and above\u00a0 \u00a0 \u00a0 644 489 + 45% of taxable income above 1 817 000<\/p>\n<ul>\n<li style=\"mso-line-height-rule: exactly; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;\">Trusts other than special trusts are taxed at a rate of 45%.<\/li>\n<li style=\"mso-line-height-rule: exactly; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;\">A tax rebate is offered to individuals for solar PV panels of 25% of the cost for a limited period, subject to certain conditions, and capped at R15 000 per individual.<\/li>\n<li style=\"mso-line-height-rule: exactly; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;\">An expected tax incentive is offered to businesses of 125% of the cost of renewable energy assets used for electricity generation, brought into use during a period of 2 years from 1 March 2023.<\/li>\n<li style=\"mso-line-height-rule: exactly; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;\">There are no changes to the general fuel levy and road accident fund levy.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>The much anticipated budget speech delivered this afternoon by Finance Minister Godongwana, contained the following highlights: The transfer duty tables will change on 1 March 2023. The entry amount of paying transfer duty is increased to R1 100 000 and<\/p>\n","protected":false},"author":36,"featured_media":24454,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_exactmetrics_skip_tracking":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[108],"tags":[],"class_list":["post-30859","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-newsflash"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STBB Newsflash : National Budget: March 2023 to end of February 2024 - STBB<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/stbb.co.za\/dev2\/stbb-newsflash-national-budget-march-2023-to-end-of-february-2024\/\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Maryna Botha\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/stbb.co.za\\\/dev2\\\/stbb-newsflash-national-budget-march-2023-to-end-of-february-2024\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/stbb.co.za\\\/dev2\\\/stbb-newsflash-national-budget-march-2023-to-end-of-february-2024\\\/\"},\"author\":{\"name\":\"Maryna Botha\",\"@id\":\"https:\\\/\\\/stbb.co.za\\\/dev2\\\/#\\\/schema\\\/person\\\/623606b2022560795816523a4fd0bfec\"},\"headline\":\"STBB Newsflash : National Budget: March 2023 to end of February 2024\",\"datePublished\":\"2023-02-22T15:25:57+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/stbb.co.za\\\/dev2\\\/stbb-newsflash-national-budget-march-2023-to-end-of-february-2024\\\/\"},\"wordCount\":246,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/stbb.co.za\\\/dev2\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/stbb.co.za\\\/dev2\\\/stbb-newsflash-national-budget-march-2023-to-end-of-february-2024\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/stbb.co.za\\\/dev2\\\/wp-content\\\/uploads\\\/2021\\\/05\\\/drew-beamer-692664-unsplash-1.jpg\",\"articleSection\":[\"Newsflash\"],\"inLanguage\":\"en-ZA\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/stbb.co.za\\\/dev2\\\/stbb-newsflash-national-budget-march-2023-to-end-of-february-2024\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/stbb.co.za\\\/dev2\\\/stbb-newsflash-national-budget-march-2023-to-end-of-february-2024\\\/\",\"url\":\"https:\\\/\\\/stbb.co.za\\\/dev2\\\/stbb-newsflash-national-budget-march-2023-to-end-of-february-2024\\\/\",\"name\":\"STBB Newsflash : National Budget: March 2023 to end of February 2024 - 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