Iindleko Zerhafu Zabaniniindlu eMzantsi Afrika: Oko Unokuzicela ngo-2026
Yonke irandi osiya kuyo ukuze ufumane umvuzo wokuqeshisa inokuba yindleko yerhafu — kodwa kuphela ukuba uyicela ngokulungileyo. Abaninzi abaniniindlu baseMzantsi Afrika abazi na eziphi iindleko zerhafu zabaniniindlu abanokuzicela, okanye bacela izinto ezingalunganga kwaye bakhokelele ukuva-audit yi-SARS.
Esi sikhokelo sifaka yonke indleko evumelekileyo, sichaze umngcipheko we-capital-vs-revenue, kwaye sibonise indlela yokusakha amarekhodi yakho ukuze ulungiselelwe ukuva-audit unyaka wonke. Ukuze ubone indlela iindleko zinefuthe kwisiphelo sakho, sebenzisa isibali sethu se-rental yield kwiippropati zaseMzantsi Afrika.
Iindleko Zerhafu Zabaniniindlu: Umgaqo Othandwayo
I-SARS ikuvumela ukuthabatha iindleko ezi:
- Zenziwe ekukhiqizeni umvuzo wokuqeshisa (Section 11(a) ye-Income Tax Act)
- Ezingeyiyo ye-capital
- Ezinoxhaso lwamaxwebhu (ii-invoyisi, amarisipti, amaphepha ebhanki)
Ukuba indleko ayihlangabezani neemeko ezintathu, ayithabathwa. Masisebenze kuyo yonke indidi.
1. Intlawulo Yebhondi
Oku ngokuvame yindleko ekhulu kabaniniindlu abanebhondi. Unokucela inxalenye yentlawulo yentlawulo yebhondi yakho yenyanga — hayi inxalenye ye-capital.
Ibhanki yakho inika sitifiketi serhafu sonyaka esibonisa intlawulo ebizayo ngonyaka werhafu. Ukuba ulahlekele, cela ikopi ephinda kwi-portal yebhanki yakho kwi-intanethi okanye kwebranch.
Ukusebenzisa ukuqeshisa kwinxalenye: Ukuba inxalenye kuphela yepropati iqeshisiwe (umz., uqeshisa ikotji kwistendi apho uhlala khona), kufuneka ulinganise intlawulo. Indlela eqhelekileyo yindlela yokulinganisa indawo:
Intlawulo ethabathwayo = Intlawulo ipheleleyo × (Indawo eqeshisiweyo ÷ Indawo ipheleleyo)
Umzekelo: Ukhokhe u-R90,000 intlawulo yebhondi. Ikotji oyiqeshisayo yi-40m² kwisambuku se-160m². Intlawulo ethabathwayo = R90,000 × (40 ÷ 160) = R22,500.
2. Iirhafu Zedolophu Neerhafu
Iirhafu ezikhokhiswa lidolophu lakho zithabathwa ngokupheleleyo kwipropati yokuqeshisa. Oku kubandakanya: iirhafu zepropati, iindleko zokususa inkunkuma, iindleko zomphandle. Gcina amaphepha e-akhawunti yedolophu njengobungqina. Ukuba ipropati iqeshisiwe kwinxalenye, linganisa njenge-intlawulo yebhondi.
3. Iilevyi Ze-Body Corporate Ne-HOA
Ukuba ipropati yakho yokuqeshisa isekomplexeni yetayitili yesigaba okanye emhlabeni, iilevyi zangenyanga ziyathabathwa. Kubandakanya iilevyi zangenyanga eziqhelekileyo neelevyi ezikhethekileyo (zithabathwa ngonyaka zikhokhiswa, nokuba intlawulo yahlulwe ngeenyanga).
Iilevyi ezikhethekileyo zokuphucula ikompleksi zingathathwa — umgaqo we-capital-vs-revenue usebenza. Ilevi yokupenda ibhilidi ngokunokwenzeka ithabathwa; ilevi yokwakha iklabhu entsha yeyona nkulu.
4. Iintlawulo Ze-inshorensi
Unokuthabatha iintlawulo ze: inshorensi yesakhiwo, inshorensi yomniniindlu, inshorensi yokuqukethwe (iippropati eziqeshisiweyo), inshorensi yokulahlekelwa ngumqeshiso (ikukhusela ukuba ipropati ingahlalwa). Iintlawulo ze-inshorensi yomntu eziqhushekayo ipropati yokuqeshisa azithabathwa ngaphandle kokuba zithintela ngokukodwa umsebenzi wokuqeshisa.
5. Ukuyilungisa Nokulungisa
Oku yindidi ekhangelwa kakhulu kabaniniindlu ngenxa yokwahluka okubalulekileyo phakathi kokuylungisa (kuthabathwa) nokuphucula (akuthathwa).
Oko kubalwa njengokuyilungisa: Ukuylungisa kubuyisela ipropati kwimo yayo yokuqala ngaphandle kokuyiphucula. Umzekelo: ukulungisa uphahla luthetha amanzi, ukutshintsha iifestile eziphukileyo ngohlobo olunye, ukupenda emva kokulimala komqashi, ukulungisa iigeyser ephukileyo (ukutshintsha ngokufanayo), ukulungisa iingxaki zombane, ukulungisa ipalishiti ephukileyo, ukutshintsha oomposo abadala okanye ii-handle, ukuphatha imoto yegesi okanye icango legaraji, ukucoca iidreyini ezingavaliweyo.
Oko kubalwa njengokuphucula: Ukuphucula kuphucula ipropati ngaphezu kwimo yayo yokuqala. Akuthathwa, kodwa longeza kwi-base cost yepropati ye-Capital Gains Tax xa uthengisa. Umzekelo: ukongeza igumbi elitsha okanye isakhiwo sangaphandle, ukufakela ichibi okanye i-Jacuzzi, ukunyusa ukusuka kwiifestile zomthi ukuya kwe-aluminium, ukutshintsha i-geyser eqhelekileyo ngesystem yamanzi elanga, ukwakha igaraji apho bekungekho, ukufakela ukupholisa umoya, ukufakela ikhitshi entsha (hayi ukutshintsha ephukileyo).
Indawo ephakathi: Ezinye iimeko ziyadida. Xa ungqina, fumana ucingo lomntu onobuchule berhafu phambi kokucela. Gcina ubungqina bemifanekiso “phambili” ukuze uxhase indawo yakho.
6. Iindleko Ze-ejenti Nokuphatha
Ukuba usebenzisa i-ejenti yokuqeshisa, umphathi wepropati okanye ipulatifomu yokuphatha, iindleko ziyathabathwa: ikomishini ye-ejenti (ngokuvame 8-12% yomqeshiso wangenyanga), iindleko zokuphatha, iindleko zokuphinda i-lease, iindleko zokukhangisa nokuthengisa ukubeka umqashi, iindleko ze-subscription yepulatifomu (umz. iinkqubo zokuphatha ze-Indlu).
7. Iindleko Zokuhlola Abaqashi
Iindleko ekhokhelwe ukuhlolwa kwecredit, ukuhlola imbali nekuqinisekiswa kweereference ziyathabathwa. Kubandakanya iindleko zokuhlolwa kwecredit ye-TPN, TransUnion okanye Experian, iinkonzo zokukhangela iireference, ii-subscription zeplatifomu zokuhlola.
8. Iindleko Zomthetho Nezobuchule
Iindleko zomthetho nezokubala ezithintela umsebenzi wokuqeshisa ziyathabathwa: ukwenza okanye ukuhlola izivumelwano zee-lease, ukuqokelela umqeshiso ongakhokhi, iindleko zokuphoxa (iindleko zomthetho, iindleko zenkantlango), iindleko zokulungisa irhafu yomvuzo wokuqeshisa, iindleko zokunxibelelana nerhafu ezithintela umvuzo wokuqeshisa. Azithathwa: Iindleko zomthetho ezithintela ukuthenga okanye ukuthengisa ipropati (ezi ziindleko ze-capital).
9. Iindleko Zokhuseleko
Ii-subscription zokuphendula ezinemikhali, ukufakela igesi yokhuseleko okanye i-alarm (ukuba utshintsha ekhoyo — ngaphandle koko capital), ukulungisa i-CCTV, iindleko zabagcini bokhuseleko (kwii-kompleksi okanye iipropati ezinamayunithi amaninzi).
10. Isitiya Nokugcina Ipropati
Ukuba i-lease ibandakanya ezi nkonzo: ukulungisa isitiya, ukucoca ichibi neekhemikhali, ukulawula iintuthu, ukucoca indawo eqhelekileyo (iipropati ezinamayunithi amaninzi).
11. Iindleko Zokusebenza (Xa Zikhokhelwa Ngumniniindlu)
Ukuba ukhokhela iindleko zokusebenza egameni lomqashi kwaye ungabuyisi: ugesi, amanzi, igesi, i-intanethi/ifayibha (ukuba ibandakanywe kwi-lease). Ukuba umqashi uyabuyisela, ukubuyisela ngumvuzo kwaye indleko isathabathwa — ziyacancel.
12. Iindleko Zohambo
Unokucela iindleko zohambo zohambo oluthintela ngqo ukuphatha ipropati yakho yokuqeshisa: ukuhlola ipropati, ukudibana nabaqashi, ukuya kwi-ejenti okanye abameli, ukuthenga izinto zepropati. Cela ngemilinganiselo ye-SARS ngekilomitha (okwangoku R4.64/km ngonyaka werhafu we-2025/26 — qinisekisa minyaka ngaminyaka). Gcina ilogbhuku yemihla, iindawo, umgama neenjongo.
Ayithathwa: Uhambo ukuya kubona iipropati ocinga ukuthenga. Oko kuyindleko ye-pre-trade.
13. Iindleko Zokuguga Nokudala
Kwiippropati eziqeshisiweyo, unokucela ukuncipha kwaminyaka kwizinto ezinyakazayo usebenzisa indlela ye-straight-line ngaphezu kwexesha elinikiwe yi-SARS:
| Impahla | Ixesha Lokubhala | Indleko Yonyaka (into ye-R12,000) |
|---|---|---|
| Ifenitshala (iibhedi, iisofa, iitafile) | Iminyaka emi-6 | R2,000 |
| Izixhobo (ifriji, istovu, umatshini wokuhlamba) | 5–6 iminyaka | R2,000–R2,400 |
| Iikhaphethi neecurtain | Iminyaka emi-5 | R2,400 |
| Izixhobo zombane (i-TV, i-router) | 3–5 iminyaka | R2,400–R4,000 |
| Ilineni neethawuli | 2–3 iminyaka | R4,000–R6,000 |
Gcina ii-invoyisi zokuthenga kwinto ngayinye. Xa impahla iselityalwe ngokupheleleyo, awunakucela ukuthabatha ngaphezulu kuyo.
14. Indleko Ye-Section 13sex Yesakhiwo
Ukuba unesakhiwo sentsha okanye esingasebenziswanga sokuhlala (okanye isigaba esitsha sesakhiwo esikhoyo) esasisebenziswa okokuqala ngomhla we-21 Okthoba 2008, unokufaneleka kwindleko yesakhiwo yonyaka ye-5% (Section 13sex ye-Income Tax Act). Iimeko: isakhiwo kufuneka sisetyenziswe kuphela ukuhlala, umrhafu kufuneka abe nee-units zokuhlala ezi-5 ubuncinci (akudingeki zibe sekomplexeni enye), iiyunithi kufuneka ziqeshiswe kubantu abanemvuzo ngaphantsi komda othe ngqo. Oku kubaluleke ikakhulu kwabaniniindlu abaneepropati ezininzi. Ukuba ufaneleka, yindleko enkulu — 5% yendleko yesakhiwo ngonyaka iminyaka engama-20.
Impazamo Eziqhelekileyo EziKhokelela Ekuva-audit
- Ukucela ukuphucula njengokuyilungisa — indawo ekhangelwa kakhulu yi-SARS kwabaniniindlu
- Ukungalinganisi iindleko kwiippropati ezisebenzisa ngokudibeneyo
- Ukucela ngaphandle kwamaxwebhu oxhaso — akukho invoice = akukho ndleko
- Ukucela iindleko zomntu ngokuchasene nomvuzo wokuqeshisa (iindleko zekhaya “zokuphatha” ipropati yakho enye ngokuvame azimi)
- Ukucela kabini — ukuthabatha indleko kwinxalenye yokuqeshisa neye-shishini/omntu
- Ukulibala ukubandakanya intlawulo yedeposithi njengemvuzo ngelixa ucelayo iindleko ezithintelayo
Indlela Yokusakha Amarekhodi Yakho
Cwangcisa amarekhodi zakho kwezi ndidi kwipropati ngayinye: 1. Imvuzo: Umqeshiso wangenyanga ofunyenwe, emvuzweni yeminye 2. Ibhondi: Sitifiketi sentlawulo sonyaka 3. Iirhafu neelevyi: Amaphepha e-akhawunti edolophu, amaphepha e-body corporate 4. Inshorensi: Iindaba zentlawulo, ukuqinisekiswa kwentlawulo 5. Ukuyilungisa: Ii-invoyisi, ama-quote, imifanekiso phambili/emva 6. Ukuphatha: Amaphepha ee-ejenti, amarisipti eplatifomu 7. Iindleko zobuchule: Ii-invoyisi zomthetho nokubala 8. Ezinye: Ukhuseleko, isitiya, ilogbhuku yohambo.
Gcina konke iminyaka emihlanu ukusuka kumhla wokudlulisa irhafu. Ngokungakumbi ngokuphatha ukuqeshisa kwakho njengeshishini, bona isikhokelo sethu sokuba ngumniniindlu eMzantsi Afrika.
Ukulandela iindleko ze-Indlu ngokuzenzekelayo uhlula ukuchitha kwakho kwiindidi zokuthabatha ze-SARS kwaye ikhiqiza iintlanganiso zonyaka zerhafu — ukuze ungaphoseli ndleko kwaye ube ulungiselelwe ukuva-audit.
Imibuzo Ebuza Rhoqo
Ndingacela iindleko ukuba ndingabhaliswanga njengomrhafu we-provisional? Ewe. Ucela iindleko kwiriturn yakho ye-ITR12 yonyaka nokuba yeyiphi indawo yomrhafu we-provisional. Nangona kunjalo, ukuba umvuzo wakho wokuqeshisa udinga ukubhalisa irhafu ye-provisional, kufuneka ubhalise ukuze ugweme iintlawulo.
Kutheni ukuba iindleko zam zidlula umvuzo wam wokuqeshisa? Ilahleko ephumayo inokuthatyathelwa ngokuchasene nomvuzo wakho weminye (isalary, umvuzo we-shishini). Oku unciphisa uxanduva lwakho lwerhafu jikelele. I-SARS inokubuza ilahleko eziqhubekayo, ngoko gcina amarekhodi ebonisa injongo yangokoqobo yokufumana umvuzo wokuqeshisa.
Ndingacela na kwipropati ebingenanto inxalenye yonyaka? Ngokubanzi ewe, ukuba ipropati yayifumaneka ukuqeshisa ngexesha lokungahlali kwaye ubufuna abaqashi ngokuzinikeleyo. Iindleko ngexesha lokungahlali phakathi kwabaqashi ngokuvame ziyathabathwa.
Ndiyiphatha njani indleko ehlulwe phakathi kweminyaka emibini yerhafu? Cela iindleko ngonyaka werhafu apho zenziwe khona (umhla wokuba nexanduva), hayi xa ukhokhe. Invoice enemhla we-28 Februwari ingena ngonyaka werhafu, nokuba ukhokha ngoMatshi.
Hlala uphezulu kwiindleko zerhafu zabaniniindlu — I-Indlu ihlula iindleko zokuqeshisa kwaye ikhiqiza iintlanganiso ezilungiselelwe i-SARS ukuze ungaphoseli sicelo. Bona indlela I-Indlu igcina izimali zokuqeshisa zakho zilungiselelwe ukuva-audit.
Ibhalwe ngu
Indlu Team