Tax ya Ditlhotlhwa tsa Merente mo Aforika Borwa: Tataiso ya SARS bakeng sa Baabi ba Dikgwebo 2026

Tax ya ditlhotlhwa tsa merente mo Aforika Borwa e direga jalo: SARS e treata ditlhotlhwa tsa merente jaaka karolo ya ditlhotlhwa tsa gago tse di lefisiwang. Ga go “tax ya mmuopi wa dikgwebo” e e ikgethileng. Dipoelo tsa merente ya gago di oketsiwa mo moputosong wa gago, ditlhotlhweng tsa kgwebo le tse dingwe, mme di lefisiwa ka sekhono sa gago sa marginal.

Go bona seno sentle ga se tlhopho. SARS e nna e atlegile thata go bapisa tshedimosetso ya go nna le property le dipoelo tsa tax, mme go sa bolela go ka baka dikotlhao, ineterese le le tiro ya molato.

Tataiso eno e kgaoganya sentle gore tax ya ditlhotlhwa tsa merente e direga jang, se o ka se kopang, le gore o boloke jang direkoto tsa gago di lokolang audit.

Tax ya Ditlhotlhwa tsa Merente: Gore SARS e Treate Ditlhotlhwa tsa Merente jang

Ditlhotlhwa tsa merente di wela kwa tlase ga gross income jaaka e tlhalosiwa mo Molao wa Tax ya Ditlhotlhwa. Ga di treatmentwe jaaka mekgwa e e ikgethileng ya ditlhotlhwa — di oketsiwa mo sotlhe se o se bonang mo ngwageng wa tax (1 March go ya 28/29 February).

Se se balang jaaka ditlhotlhwa tsa merente:

Merente ya kgwedi e e amogelwang go tswa barupi
Deposit tsa dikhi kana premium tse barupi ba di lefisang bakeng sa tshireletso ya go renta
Lease premium — tefelo e le nngwe efe e mmuopi a e dirego go netefatsa lease
Ditefo tsa paka, polokego, kana ditshenyego tse dingwe tse di amanang le property ya merente
D Tokafatso tsa barupi tse o di bonalang fa lease e fela (mo maemong a mangwe)

Se se sa balang:

Deposit tsa poloko tse di bolokilweng mo akhaonteng e e ikgethileng e e nang le ineterese (tseno ke tse di busetsiwang mme ga di tlhotlhwa go fitlha di forfeitilwe)
Dibusetso bakeng sa ditshenyegelo mmuopi a di lefisang ka nosi (mabapi, mmuopi o lefisa bill ya gagwe ya motlakase go municipal)

Go Bala Dipoelo tsa Gago tsa Tax tsa Merente

SARS e lefisa net rental income ya gago — palo e e salang morago ga go ntshiwa ditshenyego tse di letlegetsiweng mo gross rental income.

Foromo:

Net Rental Income = Gross Rental Income − Ditshenyego tse di Letlegetsiweng

Fa net rental income ya gago e positive, e oketsiwa mo ditlhotlhweng tsa gago tse dingwe mme e lefisiwa ka sekhono sa gago sa marginal. Fa e negative (tlhokego ya merente), o ka e lefisa kgatlhanong le ditlhotlhwa tsa gago tse dingwe, o fokotsa boikarabelo jwa gago jwa tax ka bophara. Go bona gore seno se ama jang profitability ya property ya gago, bona tataiso ya rona ya calculator ya rental yield.

Mohlala

A re re o bona R15,000 kgwedi le kgwedi mo merenteng (R180,000 ngwaga) mme ditshenyegelo tsa gago tse di letlegetsiweng di feletsa R120,000:

Net rental income: R180,000 − R120,000 = R60,000
R60,000 eno e oketsiwa mo moputosong wa gago le ditlhotlhweng tse dingwe
Fa sekhono sa gago sa marginal e le 31%, o dueditswe R18,600 mo taxing ya ditlhotlhwa tsa merente

Ditshenyego tse di Letlegetsiweng bakeng sa Baabi ba Dikgwebo

Koo baabi ba dikgwebo ba bantsi ba sieang madi mo tafoleng. SARS e go letlela go ntsha ditshenyegelo tse di dirilweng mo go thadising ya ditlhotlhwa tsa merente. Setlhopha se se botlhokwa:

Ineterese ya Bond

O ka ntsha karolo ya ineterese ya ditefelo tsa gago tsa bond (e seng karolo ya capital). E gantsi e le ditshenyego e e dikgolo thata kwa baabi ba dikgwebo ba nang le mortgage.

Fa fela karolo ya property e rentiwa, o kgona go kopa fela karolo e e lekanang ya ineterese.

Dipalo, Tax le Ditefo

Dipalo le tax tsa municipal
Ditefo tsa body corporate kana homeowners’ association
Ditshenyegelo tsa go ntsha ditlakala

Inshorense

Ditefo tsa inshorense ya ntlo
Inshorense ya boikarabelo jwa mmuopi wa dikgwebo
Inshorense ya dikateng (fa o renta property e e nang le didirisiwa)

Go Baša le Go Baša

O ka ntsha theko ya go baša — tiro e e busetsang property go maemo a yone a ntlha. Mehlala:

Go baša mageyser a a robileng
Go penta morago ga tsenyo ya mmuopi
Go baša mafensetere a a robegileng
Go baša pampiring

Botlhokwa: O ka se ntshe go tokafatsa (tiro e e tokafatsang property kwa ntle ga maemo a yone a ntlha). Go oketsa room e ntšha, go bea pool, kana go tokafatsa kitchen ke ditshenyegelo tsa capital — di oketsa theko ya motheo ya property bakeng sa Capital Gains Tax.

Ditshenyegelo tsa Agent le Taolo

Fa o dirisa letting agent kana platform ya taolo ya property, ditshenyegelo di ntshiwa. Seno se akaretsa:

Commission ya agent
Ditshenyegelo tsa taolo
Ditshenyegelo tsa phatlalatso bakeng sa go bona barupi
Ditshenyegelo tsa go seka barupi

Ditshenyego Tse Dingwe tse di Ntshiwang

Ditshenyegelo tsa poloko (armed response, magate a poloko)
Go baša serapa le pool (fa e akareditswe mo leaseng)
Taolo ya ditonye
Ditshenyegelo tsa molao tse di amanang le merente (go thadisa di-lease, go kgobokanya ditshenyego)
Ditshenyegelo tsa accounting bakeng sa go baakanya tax ya ditlhotlhwa tsa merente
Ditshenyegelo tsa tsela bakeng sa ditolahlobo tsa property (ka sekhono se se boletsweng ke SARS ka kilometara)

Bakeng sa kgaoganyo e feletseng ya ditshenyego ngwe le ngwe e e kopiwang, bona tataiso ya rona e feletseng ya ditshenyego tsa tax tsa mmuopi wa dikgwebo mo Aforika Borwa.

Capital vs Revenue Expenditure — Pharologano e e Botlhokwa

Seno se gatelela baabi ba dikgwebo go feta selo se sengwe. Molao:

Go baša (ditshenyego tsa revenue) = go ntshiwa mo ngwageng o di neng di dirwa
Go tokafatsa (ditshenyego tsa capital) = ga di ntshiwe, mme di oketsiwa mo thekeng ya motheo bakeng sa CGT

Teko: A tiro e busetsa property go se e neng e le, kana e e tokafatsa go feta pele?

Senario	Classification
Go ntsha mageyser a a robegileng ka mofuta o le mongwe	Go baša (go ntshiwa)
Go ntsha mageyser a a robegileng ka solar system	Go tokafatsa (capital)
Go penta ditho morago ga wear e e tlwaelegileng	Go baša (go ntshiwa)
Go thuba tho go bopa open-plan living	Go tokafatsa (capital)
Go baša leruo le a tswang	Go baša (go ntshiwa)
Go oketsa storey ya bobedi	Go tokafatsa (capital)

Fa o sa itse, buisana le porofešenale ya tax. SARS e audit pharologano eno thata.

Dithopho tsa Wear-and-Tear

Fa o renta property e e nang le didirisiwa, o ka kopa thopho ya wear-and-tear mo dilong tse di tsamayang jaaka furniture, didirisiwa le fittings. SARS e phatlhalatsa lenaneo la nakong tse di amogelwang tsa go kwala:

Furniture: dingwaga 6
Didirisiwa (stove, fridge, washing machine): 5–6 dingwaga
Dikapete le dikhathini: dingwaga 5
Didirisiwa tsa electronic: 3–5 dingwaga

O kopa deduction ya straight-line ngwaga le ngwaga. Mohlala, fridge ya R12,000 e e nang le nako ya go kwala ya dingwaga 6 = R2,000 ngwaga le ngwaga go ntshiwa.

Ditekanyo tsa Go Boloka Direkoto

SARS e kopa gore o boloke direkoto tsa ditlhotlhwa tsa merente le ditshenyegelo dingwaga tse tlhano go tswa letsatsing la go roma poelo ya gago ya tax. O tla tlhoka:

Tumelano ya lease
Dikwalo tsa banka tse bontshang direceipt tsa merente
Di-invoice le direceipt bakeng sa ditshenyegelo sotlhe tse o di kopang
Dikwalo tsa bond (tse bontshang pharologano ya ineterese vs capital)
Di-akhaonto tsa municipal
Dikwalo tsa polisi ya inshorense le direkoto tsa tefelo
Direkoto tsa tokafatso ngwe le ngwe (bakeng sa dipalo tsa CGT tse di tlang)

Go boloka direkoto tseno ka thulaganyo go botlhokwa. Kabo ya direceipt e ke kae e ke kae e ke kae e ke kae e tla direla fa SARS e kopa dikwalo tse di tshegeditsang, tse e ka di kopang nako ngwe le ngwe mo nakong eo ya dingwaga tse tlhano. Software ya taolo ya merente e e kgaoganyang ditlhotlhwa le ditshenyegelo e ka bonolafatsa seno mme e thadise dikakaretso tse di lokolang SARS nako ya tax.

Go Bolela Ditlhotlhwa tsa Merente mo Poelong ya Tax ya Gago

Ditlhotlhwa tsa merente di bolelwa mo ITR12 (poelo ya tax ya motho) kwa karolong ya Local Rental Income. O tla bolela:

Gross rental income e e amogelweng
Ditshenyegelo tse di dirilweng (di kgaoganngwa ka setlhopha)
Net rental profit kana tlhokego

Fa o na le property tse dintsi, ngwe le ngwe e tshwanetse e bolelwe ka nosi.

Tsamaiso ya auto-assessment ya SARS e ka se akaretsi ditlhotlhwa tsa merente. Ke boikarabelo jwa gago go baša poelo ya gago le go di oketsa. Go sa bolela ga se phoso e SARS e e tsayang ka bonolo.

Diphoso tse di Tshwanetseng go Thibelwa

Go sa bolela ditlhotlhwa tsa merente botlhe — SARS e bapisa tshedimosetso ya Deeds Office le dipoelo tsa tax
Go kopa go tokafatsa jaaka go baša — eno ke lefelo le e auditilweng thata kwa baabi ba dikgwebo
Go kopa 100% ya ditshenyegelo mo property e e rentiwang karolo — o tshwanetse o apportion
Go lebala go boloka direceipt — ga go receipt, ga go ditshenyego
Go lebala go bolela ineterese ya deposit — ineterese e e bonang mo deposit ya mmuopi mo leina la gago ke tlhotlhwa ya gago
Go kopa ditefelo tsa bond capital — fela ineterese e ntshiwa, e seng principal

Dipotso tse di Botiwang Gantsi

A ke tlhoka go ikwadisa jaaka mmuopi wa provisional tax?

Fa ditlhotlhwa tsa merente di sa subject wa PAYE mme di feta R30,000 ngwaga, gantsi o tlhoka go ikwadisa jaaka mmuopi wa provisional tax mme o dire ditefelo tse di kgaoganngweng dingwaga tse pedi go SARS.

A ke ka lefisa tlhokego ya merente kgatlhanong le moputso wa me?

Ee. Fa ditshenyego tsa gago tse di letlegetsiweng di feta ditlhotlhwa tsa merente, tlhokego e e bakiwang e fokotsa ditlhotlhwa tsa gago tse di lefisiwang ka bophara. Le fa go ntse jalo, SARS e ka sekaseka tlhokego e e tswelelang, segolo fa property e dirisiwa gape ka poraebete.

Fa ke renta go tsala la lelapa ka dipalo tse di kwa tlase ga maraka? SARS e ka nna e akanya thulaganyo e seng bona fide trade. Fa merente e sa e nne at arm’s length, o ka se kgone go kopa ditshenyego kgatlhanong le ditlhotlhwa.

A ditlhotlhwa tsa Airbnb di treatmentwa ka tsela e le nngwe? Ditlhotlhwa tsa merente ya nako e khutshwane (Airbnb, Booking.com) e setse ditlhotlhwa tsa merente mme di tshwanetse di bolelwe. Le fa go ntse jalo, melao e e farologaneng ya apportionment ya ditshenyegelo e ka dirisiwa, mme go ikwadisa ga VAT go tlhokega fa turnover ya gago e feta R1 million.

Tshegetso ya tax ya ditlhotlhwa tsa merente e simolola ka direkoto tse di ponalang. Bona gore Indlu e latela jang ditlhotlhwa tsa merente le ditshenyegelo mme e thadisa dikakaretso tse di lokolang SARS nako ya tax. Leka Indlu.