Dikgakanego tša Laefisi tša Monini Afrika Borwa: Se o ka Kopo ka 2026

Ranta e nngwe le e nngwe ye o e rekišago go hwetša ditšhelete tša thopo e ka ba kgakanego ya laefisi — eupša fela ge o e kopa gabotse. Abanini ba bantši ba Afrika Borwa goba ba sa tsebe dikgakanego tše ba ka di kopo, goba ba kopa tše fosahetšego gomme ba tšweletša audit ya SARS.

Tataiso ye e akaretša kgakanego e dumelwago yohle, e hlalosa trap ya capital-vs-revenue, gomme e bontšha gore o rulaganya direkoto bjang gore o loketše audit. Bona calculator ya poelo ya thopo.

Molao o Mogolo wa Dikgakanego tša Monini

SARS e dumela gore o kgane ditshenyegelo tše: (1) di dirilwego go hwetša ditšhelete tša thopo (Section 11(a) ya Income Tax Act), (2) e se ya capital nature, (3) di tshegetšwego ke ditshedimo (di-invoice, direceipt, ditshedimo tša banka).

1. Mokgwa wa Bond

Kgakanego e kgolo kudu bakeng sa abanini ba nago le mortgage. O ka kopa karolo ya mokgwa ya tefo ya kgwedi ya bond — e se karolo ya capital. Banka e fana ka sertificate ya laefisi ya ngwaga. Partial use: Ge karolo fela ya naga e rekišwa, o swanetše go abelana mokgwa (mohlala go abelana ka floor area).

2. Ditekanyo le Laefisi tša Municipal

Ditekanyo tša municipal di kganwa ka moka: property rates, refuse, sewerage. Boloka ditshedimo tša account. Abelana ge naga e rekišwa karolo.

3. Ditefo tša Body Corporate le HOA

Ditefo tša kgwedi sectional title goba estate di kganwa. Special levies bakeng sa go baakanya di kganwa ngwageng wo di lego; levies bakeng sa capital improvements (mohlala clubhouse e mphša) ga di kganwe.

4. Ditefo tša Inšorense

O ka kgana: inšorense ya motšo, inšorense ya boikarabelo bja monini, inšorense ya dinthopo (ge e na le dinthopo), loss of rent insurance.

5. Go Lokiša le Go Baakanya

Go lokiša (go busa naga maemong a mathomo) = e kganwa. Mohlala: go lokiša phala e tšhelago, go fetola mafensete, go penta ka morago ga tsenyo, go lokiša geyser e robehilwego (like-for-like). Go baakanya (go oketša naga) = ga e kganwe, e oketšwa base cost bakeng sa CGT. Mohlala: go oketša phapoši, pool, go fetola mafensete go aluminium, solar geyser. Ge o na le pelaelo, buša le mogedi wa laefisi.

6. Ditefo tša Agent le Taolo

Tefo ya letting agent, monini, goba platform (go akaretša Indlu) e kganwa.

7. Ditshenyegelo tša Go Lekola Baqashi

Ditefo tša TPN, TransUnion, Experian, dikgopolo di kganwa.

8. Ditefo tša Molao le Baprofeshenale

Ditefo tša go ngwala/tharollo thopo, go kgobokanya thopo e sa lefego, go ntšha, accounting bakeng sa laefisi ya thopo di kganwa. Ditefo tša go reka goba go rekisa (capital) ga di kganwe.

9–12. Tšireletso, Serapa, Dithuša, Go Separa

Tšireletso (armed response, dikgoro), serapa, pool, pest control, dithuša ge monini a di lefa — di kganwa. Go separa bakeng sa teko ya naga, go kopana le baqashi: o kgana ka tekanyo ya SARS/km (R4.64/km 2025/26). O se kgane go etela dinaga tše o naganishago go reka.

13. Wear-and-Tear

Bakeng sa dinthopo tše di nago le dinthopo: depreciation ya movable assets ka straight-line (mohlala furniture 6 years, appliances 5–6, carpets 5, electronic 3–5). Boloka di-invoice.

14. Section 13sex Building Allowance

Ge o na le motšo e mphša (e sa šomišwego) e thomilwego go šomišwa go tšwa 21 October 2008, o ka kgona 5% ngwaga (Section 13sex). Dinyakwa: o be le dinaga tše 5+ tša bodulo, o rekiša go batho ba ditšhelete tše fase threshold.

Diphošo tše di Tšwelago Audit

Go kopa go baakanya bjalo ka go lokiša; go se abelane ditshenyegelo naga e šomišwago karolo; go kopa ntle le ditshedimo; go kopa ditshenyegelo tša motho; go kopa gabedi; go lebala go akaretša mokgwa wa deposit bjalo ka ditšhelete.

Go Rulaganya Direkoto

Boloka: ditšhelete, bond (sertificate ya mokgwa), ditekanyo le ditefo, inšorense, go lokiša (di-invoice, diswantsho), taolo, ditefo tša baprofeshenale, go separa (logbook). Ngwageng e hlano go tšwa go roma return. Bona go ba monini.

Indlu e latela ditshenyegelo gomme e bopa dikakaretšo tša laefisi — o ke ke wa lebala kgakanego gomme o loketše audit.

FAQ

Na nka kopa ge nka se ikwadise bjalo ka provisional taxpayer? Ee. O kopa returneng ya ITR12. Le gona ge ditšhelete tša thopo di nyaka provisional, ikwadise.

Ge dikgakanego di feta ditšhelete tša thopo? Tahlegelo e lefša laefisi e nngwe. SARS e ka botšiša tahlegelo e tšwela pele — boloka direkoto.

Naga e be e se na motho karolo ya ngwaga? Gantši ee, ge e be e humanego go rekišwa gomme o be o nyaka baqashi.

Indlu e boloka tšhelete ya gago ya thopo e loketšego audit.