Izehlisomali Zentela Zabanini Bezindlu eNingizimu Afrika (2026)

Irandi ngalinye osichitha ukuze uzuze imali yokuqasha kungenzeka libe yisehlisomali sentela, kodwa kuphela uma usicela ngendlela efanele. Abanini abaningi baseNingizimu Afrika abazi ukuthi yiziphi izehlisomali zentela abangazicela, noma bacela izinto ezingafanele bese kuvela ukuhlolwa yi-SARS.

Lo mhlahlandlela uhlanganisa zonke izehlisomali ezivunyelwe, uchaza umahluko phakathi kwe-capital ne-revenue, futhi ukhombisa indlela yokuhlela amarekhodi akho ukuze uhlale ulungele ukuhlolwa unyaka wonke. Ukubona ukuthi izehlisomali zithinta kanjani inzuzo yakho, sebenzisa ikhalikuletha yethu yenzuzo yerenti yezakhiwo zaseNingizimu Afrika.

Izehlisomali Zentela Zabanini: Umthetho Oyisisekelo

I-SARS ikuvumela ukuthi ukhiphe izindleko:

Ezichithwe ekukhiqizeni imali yokuqasha (Isigaba 11(a) soMthetho Wentela Yemali Engenayo)
Ezingesona uhlobo lwe-capital
Ezisekelwe ngamadokhumenti (ama-invoyisi, amarisidi, izitatimende zebhange)

Uma indleko ingahlangabezani nazo zonke lezi zimo ezintathu, ayikhishwa. Masidlule kuwo wonke umkhakha.

1. Inzalo Yebhondi

Lokhu kuvamise ukuba yisehlisomali esikhulu kunazo zonke kubanini abanebhondi. Ungacela ingxenye yenzalo yokukhokha kwakho kwebhondi kwenyanga, hhayi ingxenye ye-capital.

Ibhange lakho likunikeza isitifiketi sentela sonyaka esibonisa inzalo oyikhokhile ngonyaka wentela. Uma ulahlekelwe yiso, cela ikhophi kuphothali yebhange lakho ye-online noma egatsheni.

Ukusetshenziswa kwengxenye yerenti: Uma ingxenye kuphela yepropathi eqashiwe (isibonelo, uqasha ikhabhini elisesitandini esifanayo lapho uhlala khona), kufanele wahlukanise inzalo. Indlela evamile ukwahlukanisa ngendawo yaphansi:

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

Isibonelo: Ukhokhe u-R90,000 ngenzalo yebhondi. Ikhabhini oliqashayo lingu-40m² kwipropathi ephelele engu-160m². Inzalo ekhishwayo = R90,000 × (40 ÷ 160) = R22,500.

2. Amanani Nezintela Zikamasipala

Amanani abizwa umasipala wakho wendawo ayakhishwa ngokugcwele epropathini yokuqasha. Lokhu kuhlanganisa:

Amanani epropathi
Izindleko zokususa udoti
Izindleko zomsele

Gcina izitatimende zakho ze-akhawunti kamasipala njengobufakazi. Uma ipropathi iqashwe ngokuyingxenye, yahlukanise njengenzalo yebhondi.

3. Amalevi e-Body Corporate ne-HOA

Uma ipropathi yakho yokuqasha isesakhiweni se-sectional title noma ku-estate, amalevi anyanga ayakhishwa. Lokhu kuhlanganisa:

Amalevi avamile anyanga
Amalevi akhethekile (akhishwa ngonyaka lapho ebizwa khona, ngisho noma inkokhelo isatshalaliswa phakathi kwezinyanga)

Amalevi akhethekile okuthuthukisa i-capital esakhiweni kungenzeka angakhishwa, umahluko ofanayo phakathi kwe-capital ne-revenue uyasebenza. Ilevi yokupenda kabusha isakhiwo ivamise ukukhishwa; ilevi yokwakha iklabhu entsha iyi-capital.

4. Amaphrimiyamu Omshwalense

Ungakhipha amaphrimiyamu we:

Umshwalense wesakhiwo (owabanikazi bezindlu ophelele)
Umshwalense wesibopho somqashisi
Umshwalense wempahla engaphakathi (ezindlu eziqashwa ezinemishini)
Umshwalense wokulahlekelwa yirenti (uvikela uma ipropathi ingasahlalekiyo)

Amaphrimiyamu ezinhlelo zomshwalense womuntu siqu ezenzeka zimboze ipropathi yokuqasha awakhishwa ngaphandle kokuthi ahlobene ngqo nomsebenzi wokuqasha.

5. Ukulungisa Nokugcinwa

Lo ngumkhakha wesehlisomali ohlolwa kakhulu yi-SARS kubanini, ngenxa yomahluko obalulekile phakathi kokulungisa (okukhishwayo) nokuthuthukisa (okungakhishwayo).

Okubalwa Njengokulungisa

Ukulungisa kubuyisela ipropathi esimweni sayo sokuqala ngaphandle kokuyithuthukisa. Izibonelo ezikhishwayo:

Ukulungisa uphahla oluvuzayo
Ukushintsha amafasitela aphukile ngohlobo olufanayo
Ukupenda kabusha ngemva komonakalo womqashi noma ukuguga okuvamile
Ukulungisa amapayipi aqhumile noma igiza eliphukile (ukushintsha ngento efanayo)
Ukulungisa amaphutha kagesi
Ukulungisa phansi elonakele
Ukushintsha amapayipi ekhava noma izibambo eziguge
Ukwenza isevisi kumshini wesango noma umnyango wegaraji
Ukuvula amapayipi avinjelwe

Okubalwa Njengokuthuthukisa

Ukuthuthukisa kukhulisa ipropathi ngale kwesimo sayo sokuqala. Akukhishwa, kodwa kunezelwa kwizindleko ezisisekelo zepropathi ze-Capital Gains Tax lapho ekugcineni uyithengisa. Izibonelo:

Ukwengeza ikamelo elisha noma isakhiwo esingaphandle
Ukufaka ichibi lokubhukuda noma i-Jacuzzi
Ukuthuthukisa kusukela emafasiteleni okhuni kuya ku-aluminium
Ukushintsha igiza elivamile ngesistimu yokushisa amanzi yelanga
Ukwakha ikhava yemoto lapho kungakaze kube khona
Ukufaka i-air conditioning
Ukufaka ikhishi elisha (hhayi ukushintsha eliphukile)

Indawo Engacacile

Ezinye izimo zingase zingacaci ngempela:

Ukushintsha uphahla lonke — uma olwakudala lwalonakele ngokungenakulungiswa futhi ulushintsha ngezinto ezifanayo, kungenzeka kube ukulungisa. Uma uthuthukisa kusukela kumathayela kuya ezintweni ezidura kakhulu, ingxenye yokuthuthukisa iyi-capital.
Ukushintsha ikhishi elidala — uma ikhishi lalingasasebenzi kahle futhi ulishintsha ngelifanayo, i-SARS ingase ilamukele njengokulungisa. Uma ufaka uphuculo lwezinga eliphezulu, umehluko uyi-capital.

Indlela engcono: Uma ungaqinisekile, thola umbono wesazi sentela ngaphambi kokucela. Gcina ubufakazi bezithombe besimo “ngaphambili” ukusekela isimo sakho.

6. Imali Ye-Agent Nokuphathwa

Uma usebenzisa i-agent yokuqasha, umphathi wepropathi, noma ipulatifomu yokuphatha, imali iyakhishwa:

Ikhomishini ye-agent yokuqasha (ngokuvamile u-8-12% wenyanga yerenti)
Imali yokuphathwa kwepropathi
Imali yokuvuselelwa kwekontileka
Izindleko zokukhangisa nokumaketha ukuthola abaqashi
Imali yokubhalisela ipulatifomu (isb. amasu okuphatha e-Indlu)

7. Izindleko Zokuhlola Abaqashi

Imali ekhokhelwe ukuhlolwa kwesikweletu, ukuhlolwa kwemuva, nokuqinisekiswa kwezinkomba iyakhishwa. Lokhu kuhlanganisa:

Imali yokuhlola isikweletu se-TPN
Ukuhlolwa kwe-TransUnion noma i-Experian
Izinsizakalo zokuhlola izinkomba ezingochwepheshe
Ukubhaliswa kwepulatifomu yokuhlola

8. Imali Yezomthetho Neyongochwepheshe

Imali yezomthetho neyokubalwa kwezimali ehlobene nomsebenzi wokuqasha iyakhishwa:

Ukudweba noma ukubuyekeza izinkontileka zokuqasha
Ukuqoqwa kwesikweletu serenti engakhokhelwe
Izinqubo zokuxoshwa (imali yezomthetho, izindleko zenkantolo)
Imali yokubalwa kwezimali yokulungiselela ukubuyiselwa kwentela yemali yokuqasha
Imali yokubonisana ngentela ehlobene nemali yokuqasha

Akukhishwa: Imali yezomthetho ehlobene nokuthenga noma ukuthengisa ipropathi (lezi yizindleko ze-capital).

9. Izindleko Zokuphepha

Ukubhaliswa kwenkonzo ye-armed response
Ukufakwa kwesango lokuphepha noma i-alarm (uma kushintshwa okukhona, ngaphandle kwalokho kuyi-capital)
Ukugcinwa kwe-CCTV
Imali yonogada (yezakhiwo noma amapropathi anamayunithi amaningi)

10. Ukugcinwa Kwengadi Nepropathi

Uma ikontileka yokuqasha ihlanganisa lezi zinsizakalo (noma izinga lepropathi lizidinga):

Ukugcinwa kwengadi
Ukuhlanzwa kwechibi namakhemikhali
Ukulawulwa kwezinambuzane
Ukuhlanzwa kwezindawo ezivamile (amapropathi anamayunithi amaningi)

11. Amanzi Nogesi (Uma Ekhokhwa Ngumnini)

Uma ukhokhela amanzi nogesi egameni lomqashi futhi ungawabuyisi:

Ugesi
Amanzi
Igesi
I-inthanethi/i-fibre (uma ihlanganisiwe kukontileka)

Uma umqashi ekubuyisela, ukubuyiselwa kuyimali engenayo futhi indleko iyahlala ikhishwa, ziyakhansela.

12. Izindleko Zokuhamba

Ungacela izindleko zokuhamba zohambo oluhlobene ngqo nokuphathwa kwepropathi yakho yokuqasha:

Ukuhlolwa kwepropathi
Ukuhlangana nabaqashi
Ukuvakashela ama-agent noma abameli
Ukuthenga izinto ezidingekayo epropathini

Cela ngesilinganiso i-SARS esiphakanyisiwe ngekhilomitha — R4.95/km onyakeni wentela ka-2027 (iminyaka yokuhlolwa eqala ngo-1 Mashi 2026), kukhuphuka kusuka ku-R4.76 unyaka odlule. Lesi silinganiso siyaguquka minyaka yonke, ngakho qinisekisa inombolo yamanje ekhasini le-SARS lamazinga ngekhilomitha ngaphambi kokufaka isicelo. Gcina ilogbook yezinsuku, izindawo, amabanga, nezinjongo.

Akukhishwa: Ukuhamba ukuyobona amapropathi ocabanga ukuwathenga. Lokho kuyindleko engaphambi kokuhweba.

13. Izehlisomali Zokuguga

Kumapropathi aqashwa enemishini, ungacela ukwehla kwenani unyaka nonyaka kwezimpahla ezinyakazayo usebenzisa indlela ye-straight-line phezu kwezikhathi i-SARS ezishoyo:

Impahla	Isikhathi Sokwehliswa	Isehlisomali Sonyaka (into engu-R12,000)
Ifenisha (imibhede, izihlalo, amatafula)	Iminyaka e-6	R2,000
Amashini (isipholisi, isitofu, umshini wokuwasha)	Iminyaka e-5–6	R2,000–R2,400
Amakhaphethi namakhethini	Iminyaka e-5	R2,400
Izinto ze-elektroniki (i-TV, i-router)	Iminyaka e-3–5	R2,400–R4,000
Amashidi namathawula	Iminyaka e-2–3	R4,000–R6,000

Gcina ama-invoyisi okuthenga impahla ngayinye. Uma impahla isivele yehliswe ngokuphelele, awusakwazi ukucela ezinye izehlisomali kuyo.

14. Isabelo Sesakhiwo Se-Section 13sex

Uma unesakhiwo sokuhlala esisha noma esingakaze sisetshenziswe (noma ingxenye entsha yesakhiwo esikhona) esaqala ukusetshenziswa ngo- noma ngemva kuka-21 Okthoba 2008, ungase ufaneleke isabelo sonyaka sesakhiwo esingu-5% (Isigaba 13sex soMthetho Wentela Yemali Engenayo).

Izimo:

Isakhiwo kufanele sisetshenziswe kuphela ukuhlala
Umkhokhi-ntela kufanele abe nezindlu zokuhlala okungenani ezingu-5 (akudingeki zibe esakhiweni esifanayo)
Izindlu kufanele ziqashiswe kubantu abahola ngaphansi komngcele wemali ongenayo oshiwo

Lokhu kubaluleke kakhulu kubanini abanamapropathi amaningi. Uma ufaneleka, sisehlisomali esikhulu — u-5% wezindleko zesakhiwo unyaka nonyaka iminyaka engu-20.

Amaphutha Avamile Abangela Ukuhlolwa

Ukucela ukuthuthukisa njengokulungisa — indawo eyeqiwa kakhulu yi-SARS ekuhloleni abanini
Ukungahlukanisi izindleko zamapropathi asetshenziswa ngezindlela ezihlanganisiwe
Ukucela ngaphandle kwamadokhumenti asekelayo — akukho invoyisi kusho akukho sehlisomali
Ukucela izindleko zomuntu siqu kumali yokuqasha (izindleko ze-ofisi yasekhaya “yokuphatha” ipropathi yakho eyodwa yokuqasha ziyehluleka kavamile)
Ukucela kabili — ukukhipha indleko kokubili ezingxenyeni zokuqasha nezebhizinisi/zomuntu siqu
Ukukhohlwa ukufaka inzalo yediphozithi njengemali engenayo ngenkathi ucela izindleko ezihlobene

Indlela Yokuhlela Amarekhodi Akho

Hlela amarekhodi akho kulezi zigaba kwipropathi ngayinye:

Imali engenayo: Irenti yenyanga etholiwe, enye imali engenayo
Ibhondi: Isitifiketi senzalo sonyaka
Amanani namalevi: Ama-akhawunti kamasipala, izitatimende ze-body corporate
Umshwalense: Izaziso zephrimiyamu, ukuqinisekiswa kwenkokhelo
Ukulungisa: Ama-invoyisi, amakhwothi, izithombe zangaphambili/ngemva
Ukuphathwa: Izitatimende ze-agent, amarisidi epulatifomu
Imali yongoti: Ama-invoyisi ezomthetho nawezimali
Okunye: Ukuphepha, ingadi, ilogbook yokuhamba

Gcina konke iminyaka emihlanu kusukela osukwini lokufakwa kombiko wentela. Ukuthola okwengeziwe mayelana nokuphatha ukuqashisa kwakho njengebhizinisi, bona umhlahlandlela wethu wokuba ngumnini indlu eNingizimu Afrika.

Ukulandelelwa kwezindleko kwe-Indlu kuhlela ngokuzenzakalelayo ukusebenzisa kwakho kuzigaba zesehlisomali ezithandwa yi-SARS futhi kukhiqiza izifinyezo zentela zonyaka, ukuze ungalokothi uphuthelwe isehlisomali futhi uhlale ulungele ukuhlolwa.

Imibuzo Evame Ukubuzwa

Ngingacela izehlisomali uma ngingabhalisiwe njengomkhokhi-ntela wangaphambili?

Yebo. Ucela izehlisomali embikweni wakho wonyaka we-ITR12 kungakhathaliseki isimo sakho sokubhalisa njengomkhokhi-ntela wangaphambili. Nokho, uma imali yakho yokuqasha idinga ukubhaliswa kwentela yangaphambili, kufanele ubhalise ukugwema izinhlawulo.

Kuthiwani uma izehlisomali zami zedlula imali yami yokuqasha?

Ilahleko yokuqasha esalayo ingasetshenziswa ukuncisha enye imali yakho engenayo ehlolelwa intela (umholo, imali yebhizinisi). Lokhu kunciphisa isibopho sakho sentela sisonke. I-SARS ingabuza ngezilahleko eziqhubekayo, ngakho gcina amarekhodi akhombisa injongo yangempela yokuzuza imali yokuqasha.

Ngingacela ipropathi ebiyize ingxenye yonyaka?

Ngokuvamile yebo, uma ipropathi ibitholakala ukuqashwa ngesikhathi seze futhi ubufuna abaqashi ngempela. Izindleko phakathi kwesikhathi seze phakathi kwabaqashi ngokuvamile ziyakhishwa.

Ngiziphatha kanjani izindleko ezihlukaniswe phakathi kweminyaka emibili yentela?

Cela izindleko onyakeni wentela lapho zenzeka khona (usuku owaba nesibopho ngalo), hhayi lapho ukhokha khona. I-invoyisi enosuku lu-28 Febhuwari ingena kulowo nyaka wentela, ngisho noma ukhokha ngoMashi.

Hlala phezu kwezehlisomali zakho zentela njengomnini — i-Indlu ihlela izindleko zokuqasha futhi ikhiqize izifinyezo ezilungele i-SARS ukuze ungaze uphuthelwe isicelo. Bona ukuthi i-Indlu igcina kanjani izimali zakho zokuqasha zilungele ukuhlolwa.