Izindleko Zentela Zabanini eNingizimu Afrika: Okungacelwa ngo-2026

Irandi ngayinye ochitha ukuze uthole ingeniso yokuqasha ingaba indleko yentela — kodwa kuphela uma uyicela ngokunembile. Abanini baseNingizimu Afrika abaningi noma abazi ukuthi yiziphi izindleko zentela abangazicela, noma bacela izinto ezingalungile bese bedala ukucwaningwa kwe-SARS.

Lomhlahlandlela ubandakanya yonke indleko evunyelwayo, uchaza i-capital-vs-revenue trap, futhi ukhombisa indlela yokuhlela amarekhodi zakho ukuze ulungiselelwe ukucwaningwa unyaka wonke. Ukuze ubone ukuthi izindleko zithinta kanjani inzuzo yakho, sebenzisa umubali wethu wemikhiqizo yokuqasha yezakhiwo zaseNingizimu Afrika.

Izindleko Zentela Zabanini: Umthetho Othile

I-SARS ikuvumela ukukhhipha izindleko ezi:

Zenzeke ekukhiqizeni ingeniso yokuqasha (Isigaba 11(a) se-Income Tax Act)
Zingeyona indleko ye-capital
Zisekelwe imibhalo (ama-invoyisi, amarisidi, izitatimende zebhange)

Uma indleko ingahlangabezani nazo zonke izimo ezintathu, ayikho ukukhishwa. Masisebenze kuyo yonke isigaba.

1. Inzalo Yebhondi

Lena ngokuvamile yindleko enkulu kakhulu kubanini abanebhondi. Ungacela ingxenye yezalo yenkokhelo yebhondi yenyanga — hhayi ingxenye ye-capital.

Ibhange lakho linikeza isitifiketi sentela sonyaka esibonisa inzalo oyikhokhele phakathi nonyaka wentela. Uma ulahlekelwe yiso, cela okudlulayo kuphothali yebhange lakho online noma egatsheni.

Ukusebenzisa ukuqasha okuyingxenye: Uma ingxenye yempahla kuphela iqashwa (isb., uqasha ikhaya elincane endaweni ofunda kuyo), kufanele ulinganise inzalo. Indlela evamile ukulinganisa indawo yephansi:

Inzalo ekhishwayo = Inzalo yonke × (Indawo yephansi eqashiwe ÷ Indawo yephansi yonke)

Isibonelo: Ukhokhe u-R90,000 enzalo yebhondi. Ikhaya elincane oliqashayo lingama-40m² kwimpahla yonke engu-160m². Inzalo ekhishwayo = R90,000 × (40 ÷ 160) = R22,500.

2. Amanani Omasipala Namathela

Amanani abizwa umasipala wasendaweni ayakhishwa ngokuphelele kumpahla yokuqasha. Lokhu kuhlanganisa:

Amanani empahla
Izindleko zokususa udoti
Izindleko zokukhipha amanzi angcolile

Gcina izitatimende ze-akhawunti yomasipala njengebufakazi. Uma impahla iqashwa ngokuyingxenye, linganisa njengenzalo yebhondi.

3. Izindleko Zebhodi Ne-HOA

Uma impahla yakho yokuqasha isesakhiweni sohlobo noma edolobheni, izindleko zenyanga ziyakhishwa. Lokhu kuhlanganisa:

Izindleko zenyanga ezijwayelekile
Izindleko ezikhethekile (ziyakhishwa onyakeni ezibizwa kuwo, ngisho noma inkokhelo isabalaliseka izinyanga)

Izindleko ezikhethekile zokuthuthukisa isakhiwo zingase zingakhishwa — umahluko we-capital-vs-revenue uyasebenza. Indleko yokupenda isakhiwo kungenzeka iyakhishwa; indlelo yokwakha iklabhu entsha iy-capital.

4. Izindleko Zomshwalense

Ungakhhipha izindleko zokuvikela:

Umshwalense wesakhiwo (okujwayelekile komnini)
Umshwalense wokuthatha umthwalo komnini
Umshwalense wokuqukethwe (ukuqasha okugcwele)
Umshwalense wokulahlekelwa iholo (kukuvikela uma impahla ingahlaleki)

Izindleko zemishwalense yomuntu siqu ehlanganisa nje impahla yokuqasha azikhishwa ngaphandle kokuthi zihlobene ngqo nomsebenzi wokuqasha.

5. Ukulungisa Nokulondoloza

Lena yisigaba esicwaningwa kakhulu kubanini, ngenxa yomehluko obalulekile phakathi kokulungisa (okukhishwayo) nokuthuthukisa (okungakhishwayo).

Okubalwa Njengokulungisa

Ukulungisa kubuyisa impahla esimweni sayo sokuqala ngaphandle kokuthuthukisa. Izibonelo ezikhishwayo:

Ukulungisa uphahla oluvuza
Ukushintsha amafasitela aphukile ngohlobo olufanayo
Ukupenda emva komonakalo womqashi noma ukuguga okujwayelekile
Ukulungisa opayipi aqhume noma igesi eliphukile (ukushintsha okufanayo)
Ukulungisa amaphutha agezi
Ukulungisa iphansi elimonakalisiwe
Ukushintsha opayipi adilile noma izibambo
Ukusebenzisa imoto yesango noma umnyango wegaraji
Ukukhipha ukuvinjelwa

Okubalwa Njengokuthuthukisa

Ukuthuthukisa kuthuthukisa impahla ngaphezu kwesimo sayo sokuqala. Akukhishwa, kodwa kunezelwa inani lesisekelo sempahla ku-Capital Gains Tax lapho ekugcineni uthengisa.

Ithiphu: Lapho ungangabazi, thola umbono wochwepheshe wentela ngaphambi kokucela. Gcina ubufakazi bezithombe besimo “phambilini” ukuze usekele isimo sakho.

6. Izindleko Ze-Ejenti Nokuphatha

Uma usebenzisa i-ejenti yokuqasha, umphathi wempahla, noma inkundla yokuphatha, izindleko ziyakhishwa. Lokhu kuhlanganisa uhlelo lwe-Indlu.

7. Izindleko Zokuhlolwa Kwabaqashi

Izindleko ekhokhelwa ukuhlolwa kwezikweletu, ukuhlola emuva, nokuqinisekisa izinkomba ziyakhishwa.

8. Izindleko Zomthetho Nezobuchwepheshe

Izindleko zomthetho nokubalwa eziphathelene nomsebenzi wokuqasha ziyakhishwa.

Azingakhishwa: Izindleko zomthetho eziphathelene nokuthenga noma ukuthengisa impahla (lezi ziyizindleko ze-capital).

9. Izindleko Zokuphepha

Izindleko zokuvikela, ukufaka isango noma i-alarm (uma ushintsha okukhona — okunye i-capital), ukulondoloza i-CCTV, izindleko zomgadli.

10. Iginga Nokulondoloza Impahla

Uma ilease ifaka lezi zinkonzo: ukulondoloza iginga, ukuhlanza ichibi namakhemikhali, ukulawula izinambuzane.

11. Izinto Zokusebenza (Lapho Zikhokhelwa Umnini)

Uma ukhokhela izinto zokusebenza egameni lomqashi futhi ungazibuyisi: ugesi, amanzi, igesi, i-inthanethi (uma kufakiwe elease).

12. Izindleko Zokuhamba

Ungacela izindleko zokuhamba zohambo oluhlobene ngqo nokuphatha impahla yakho yokuqasha. Cela ngesilinganiso se-SARS ngekilomitha (okwamanje R4,64/km onyaka wentela we-2025/26). Gcina ilogbhuku yezinsuku, izindawo, amabanga, nezinjongo.

13. Izindleko Zokuguga Nokudilika

Kukuqasha okugcwele, ungacela ukwehla kwaminyaka kuzinto ezinyakazayo usebenzisa indlela ye-straight-line ngaphezu kwezikhathi ezichaziwe yi-SARS. Gcina ama-invoyisi okuthenga into ngayinye.

14. Isigaba 13sex Indleko Yesakhiwo

Uma unesakhiwo sentsha noma esingasasebenziswanga sokuhlala (noma ingxenye entsha yesakhiwo esikhona) esaqala ukusetshenziswa ngokuqala ngomhla zi-21 Okthoba 2008 noma ngemva kwalokho, ungase ufaneleke indleko yesakhiwo yonyaka engu-5% (Isigaba 13sex se-Income Tax Act). Lokhu kuvame kubanini abanezakhiwo eziningi.

Iziphutha Ezivamile Eziqala Ukucwaningwa

Ukucela ukuthuthukisa njengokulungisa; ukungalinganisi izindleko kumpahla esetshenziswa ngokuhlukene; ukucela ngaphandle kwemibhalo esekelayo; ukucela izindleko zomuntu siqu kungeniso yokuqasha; ukucela kabili; ukukhohlewa ukufaka inzalo yediphozithi njengeniso.

Indlela Yokuhlela Amarekhodi Akho

Hlela amarekhodi akho abe yilezi zigaba kusakhiwo ngasinye: Ingeniso, Ibhondi, Amanani nezindleko, Umshwalense, Ukulungisa, Ukuphatha, Izindleko zobuchwepheshe, Okunye. Gcina konke iminyaka emihlanu kusukela usuku lokuthumela irekhodi lentela. Ukuze uthole okuningi ngokuphatha ukuqasha kwakho njengebhizinisi, bheka umhlahlandlela wethu wokuba umnini eNingizimu Afrika.

Ukulandelela kwezindleko kwe-Indlu kuhlanganisa ngokuzenzakalelayo ukuchitha kwakho abe zigaba zokukhishwa ezisekelwe i-SARS futhi ikhiqiza izifinyezo zentela ekugcineni konyaka — ukuze ungaphutheli ukukhishwa futhi ulungiselelwe ukucwaningwa.

Hlala uphakathi kwezindleko zentela zabanini — I-Indlu ihlukanisa izindleko zokuqasha futhi ikhiqiza izifinyezo ezilungiselelwe i-SARS ukuze ungaphutheli ucebo. Bona indlela i-Indlu igcina izimali zakho zokuqasha zilungiselelwe ukucwaningwa.