Intela Yemali Yokuqasha eNingizimu Afrika: Umhlahlandlela We-SARS ka-2026

Intela yemali yokuqasha eNingizimu Afrika isebenza kanjena: i-SARS ithatha imali yokuqasha njengengxenye yemali yakho engenayo ebalwa intela. Akukho “intela yomnini wendlu” ehlukile. Inzuzo yakho yokuqasha yengezwa emholweni wakho, emalini yebhizinisi, nakunoma yimali enye oyitholayo, bese kubalwa intela ngesilinganiso sakho esiphezulu.

Ukuthola lokhu ngokunembile akuyona into ongayikhetha ukuyenza noma cha. I-SARS isiba nekhono elikhulu ngokwengeziwe lokuqhathanisa idatha yobunikazi bempahla namabhuku entela, futhi ukungabiki kungaholela ezinhlawulweni, enzalweni, ngisho namacala obugebengu.

Lo mhlahlandlela uchaza ngokugcwele indlela intela yemali yokuqasha esebenza ngayo, ongakwazi ukukucela, nendlela yokugcina amarekhodi akho elungele ukuhlolwa noma nini.

Intela Yemali Yokuqasha: Indlela I-SARS Ephatha Ngayo Imali Yokuqasha

Imali yokuqasha ingaphansi kwemali engenayo ephelele njengoba ichaziwe kuMthetho Wentela Yemali Engenayo. Ayiphathwa njengomthombo wemali ohlukile, yengezwa kukho konke okunye okutholayo onyakeni wentela (kusuka mhla ziyi-1 kuNdasa kuya mhla zingu-28/29 kuNhlolanja).

Okubalwa njengemali yokuqasha:

Irenti yenyanga etholwa kubaqashi
Idiphozithi yokhiye noma ama-premium akhokhwa abaqashi ngelungelo lokuqasha
Ama-premium enkontileka, noma yiliphi ikhokho elenziwa umqashi ukuqinisekisa inkontileka yokuqasha
Imali yokupaka, imali yesitolo sokugcina, noma ezinye izindleko ezihlobene nempahla yokuqasha
Ukuthuthukiswa okwenziwe abaqashi ozuza kukho ekupheleni kwenkontileka (kwezinye izimo)

Okungabalwa:

Amadiphozithi okuphepha agcinwe ku-akhawunti ehlukile enenzalo (lawa ayabuyiselwa futhi awona mali engenayo kuze kube aphucwa)
Ukubuyiselwa kwezindleko umqashi azikhokhela ngokuqondile (isb. umqashi ukhokhela ugesi wakhe ngqo kumasipala)

Ukubala Inzuzo Yakho Yokuqasha Ebalwa Intela

I-SARS ibala intela kumali yakho yokuqasha enetha, inani elisele ngemva kokususa izindleko ezivunyelwe emalini yokuqasha ephelele.

Ifomula:

Imali Yokuqasha Enetha = Imali Yokuqasha Ephelele − Izehlisomali Ezivunyelwe

Uma imali yakho yokuqasha enetha iphozithivu, yengezwa kwenye imali yakho engenayo bese ibalwa intela ngesilinganiso sakho esiphezulu. Uma inegethivu (ilahleko yokuqasha), ungayisebenzisa ukuncipha kwenye imali yakho engenayo, okuncisha isibopho sakho sentela sisonke. Ukubona ukuthi lokhu kuthinta kanjani inzuzo yepropathi yakho, bona umhlahlandlela wethu wesibali senzuzo yerenti.

Isibonelo

Ake sithi uhola u-R15,000 ngenyanga ngerenti (u-R180,000 ngonyaka) futhi izindleko zakho ezivunyelwe zingu-R120,000 sisonke:

Imali yokuqasha enetha: R180,000 − R120,000 = R60,000
Le-R60,000 yengezwa emholweni wakho nakwenye imali yakho engenayo
Uma isilinganiso sakho esiphezulu singu-31%, ungakweleta cishe u-R18,600 wentela emalini yokuqasha

Izehlisomali Ezivunyelwe Kubanini

Yilapha iningi labanini lishiya khona imali etafuleni. I-SARS ikuvumela ukuthi ukhiphe izindleko ezichithwe ekukhiqizeni imali yokuqasha. Izigaba eziyinhloko:

Inzalo Yebhondi

Ungakhipha ingxenye yenzalo yezinkokhelo zakho zebhondi (hhayi ingxenye yenhloko). Lokhu kuvamise ukuba yisehlisomali esikhulu kunazo zonke kubanini abanebhondi.

Uma kuqashwa ingxenye yepropathi kuphela, ungacela ingxenye elinganiselwe yenzalo kuphela.

Amanani, Izintela, Namalevi

Amanani nezintela zikamasipala
Amalevi e-body corporate noma enhlangano yabanikazi bezindlu
Izindleko zokususa udoti

Umshwalense

Amaphrimiyamu omshwalense wesakhiwo
Umshwalense wesibopho somnini
Umshwalense wempahla engaphakathi (uma uqasha impahla enemishini)

Ukulungisa Nokugcinwa Kahle

Ungakhipha izindleko zokulungisa, umsebenzi obuyisela ipropathi esimweni sayo sokuqala. Izibonelo:

Ukulungisa igiza eliqhumile
Ukupenda kabusha ngemva komonakalo womqashi
Ukulungisa ifasitela eliphukile
Ukulungisa amapayipi

Okubalulekile: Awukwazi ukukhipha ukuthuthukisa (umsebenzi othuthukisa impahla ngale kwesimo sayo sokuqala). Ukwengeza ikamelo elisha, ukufaka ichibi lokubhukuda, noma ukuthuthukisa ikhishi kuyizindleko ze-capital, kunalokho, kwengeza kwizindleko ezisisekelo zepropathi ngenhloso ye-Capital Gains Tax.

Imali Ye-Agent Nokuphathwa

Uma usebenzisa i-agent yokuqasha noma ipulatifomu yokuphatha impahla, leyo mali iyakhishwa. Lokhu kufaka phakathi:

Ikhomishini ye-agent
Imali yokuphatha
Izindleko zokukhangisa ukuthola abaqashi
Imali yokuhlola abaqashi

Ezinye Izindleko Ezikhishwayo

Izindleko zokuphepha (i-armed response, amasango okuphepha)
Ukugcinwa kwengadi nechibi (uma kuhlanganiswe kunkontileka)
Ukulawulwa kwezinambuzane
Imali yezomthetho ehlobene nokuqasha (ukudweba izinkontileka, ukuqoqa isikweletu esisele)
Imali yokubalwa kwezimali yokulungiselela intela yemali yokuqasha
Izindleko zokuhamba ekuhloleni impahla (ngesilinganiso i-SARS esisinqumile ngekhilomitha)

Ukuthola uhlu oluphelele lwazo zonke izindleko ongazicela, bona umhlahlandlela wethu ophelele wezehlisomali zentela zabanini eNingizimu Afrika.

I-Capital vs Ukuchitha Kwemali Engenayo, Umehluko Obalulekile

Lokhu kudida abanini abaningi kunanoma yini enye. Umthetho:

Ukulungisa (ukuchitha kwemali engenayo) = kuyakhishwa ngonyaka okwenziwe ngawo
Ukuthuthukisa (ukuchitha kwe-capital) = akukhishwa, kepha kwengezwa kuzindleko ezisisekelo ze-CGT

Ukuhlolwa: Ingabe umsebenzi ubuyisela impahla kulokho ebikuyo, noma uyenza ibengcono kunakuqala?

Isimo	Ukuhlelwa
Ukushintsha igiza eliphukile ngohlobo olufanayo	Ukulungisa (kuyakhishwa)
Ukushintsha igiza eliphukile ngesistimu yelanga	Ukuthuthukisa (i-capital)
Ukupenda kabusha izindonga ngemva kokuguga okuvamile	Ukulungisa (kuyakhishwa)
Ukudiliza udonga ukwakha indawo yokuhlala evulekile	Ukuthuthukisa (i-capital)
Ukulungisa uphahla oluvuzayo	Ukulungisa (kuyakhishwa)
Ukwengeza isitezi sesibili	Ukuthuthukisa (i-capital)

Uma ungaqiniseki, buza isazi sentela. I-SARS ihlola lo mehluko ngokucophelela.

Izinsiza Zokuguga Kwempahla

Uma uqasha impahla enemishini, ungacela isehlisomali sokuguga ezimpahleni ezinyakazayo ezifana nefenisha, amashini, nezinto ezifakiwe. I-SARS ishicilela uhlu lwezikhathi zokwehliswa okwamukelekile:

Ifenisha: iminyaka e-6
Amashini (isitofu, isipholisi, umshini wokuwasha): iminyaka e-5–6
Amakhaphethi namakhethini: iminyaka e-5
Impahla ye-elektroniki: iminyaka e-3–5

Ucela isehlisomali esilinganayo unyaka nonyaka. Isibonelo, isipholisi esiyi-R12,000 esinesikhathi sokwehliswa seminyaka e-6 = R2,000 ngonyaka okukhishwayo.

Izidingo Zokugcina Amarekhodi

I-SARS idinga ukuthi ugcine amarekhodi emali yokuqasha nezindleko iminyaka emihlanu kusukela osukwini lokufaka irekhodi lakho lentela. Uzodinga:

Izinkontileka zokuqasha
Izitatimende zebhange ezikhombisa izinkokhelo zerenti
Ama-invoyisi namarisidi azo zonke izindleko ezicelwe
Izitatimende zebhondi (ezikhombisa ukwahlukaniswa kwenzalo nenhloko)
Ama-akhawunti kamasipala
Amadokhumenti womshwalense namarekhodi wezinkokhelo
Amarekhodi anoma yikuphi ukuthuthukiswa (ukubalela ku-CGT esikhathini esizayo)

Ukugcina lawa marekhodi ehlelekile kubalulekile kakhulu. Ibhokisi lamarisidi awuhleliwe ngeke lanele uma i-SARS icela amadokhumenti asekelayo, okuyinto engayenza noma nini phakathi kwaleso sikhathi seminyaka emihlanu. Isoftware yokuphatha impahla yokuqasha ehlela imali engenayo nezindleko ingalula lokhu futhi ikhiqize izifinyezo ezilungele i-SARS ngesikhathi sentela.

Indlela Yokubika Imali Yokuqasha Kwirekhodi Lakho Lentela

Imali yokuqasha ibikwa ku-ITR12 (irekhodi lentela lomuntu ngamunye) ngaphansi kwesigaba se-Local Rental Income. Uzobika:

Imali yokuqasha ephelele etholiwe
Izindleko ezenziwe (ezihlukaniswe ngesigaba)
Inzuzo noma ilahleko yokuqasha enetha

Uma unezindlu ezingaphezu kweyodwa, ngayinye kufanele ibikwe ngokwehlukana.

Uhlelo lwe-SARS lokuhlola ngokuzenzakalelayo lungase lungayifaki imali yakho yokuqasha. Kungumthwalo wakho ukuguqula irekhodi lakho bese uyifaka. Ukungabiki akuyona iphutha i-SARS eyibheka kalula.

Amaphutha Avamile Okumele Uwagweme

Ukungabiki imali yokuqasha nhlobo, i-SARS iqhathanisa idatha ye-Deeds Office namarekhodi entela
Ukucela ukuthuthukisa njengokulungisa, lena yindawo ehlolwa kakhulu kubanini
Ukucela u-100% wezindleko empahleni eqashwe ngokuyingxenye, kufanele wahlukanise ngokulinganisiwe
Ukungagcini amarisidi, akukho irisidi, akukho sehlisomali
Ukukhohlwa ukubika inzalo yediphozithi, inzalo etholwe kudiphozithi yomqashi egameni lakho iyimali yakho engenayo
Ukucela izinkokhelo zenhloko yebhondi, inzalo kuphela ekhishwayo, hhayi inhloko

Imibuzo Evame Ukubuzwa

Ngidinga ukubhalisa njengomkhokhi-ntela wangaphambili?

Uma imali yakho yokuqasha ingaphansi kwe-PAYE futhi idlula u-R30,000 ngonyaka, cishe udinga ukubhalisa njengomkhokhi-ntela wangaphambili futhi wenze izinkokhelo kabili ngonyaka ku-SARS.

Ngingayisusa ilahleko yokuqasha emholweni wami?

Yebo. Uma izehlisomali zakho ezivunyelwe zidlula imali yakho yokuqasha, ilahleko ephumayo incisha yonke imali yakho ebalwa intela. Nokho, i-SARS ingahlola izilahleko eziqhubekayo, ikakhulukazi uma impahla futhi isetshenziswa ngokomuntu siqu.

Kuthiwani uma ngiqashisa isihlobo ngamanani angaphansi kwewuka lemakethe?

I-SARS ingase ithathe ukuthi lolu hlelo aluyona ibhizinisi langempela. Uma ukuqashiswa kungenziwanga ngamanani asemthethweni omakethe (hhayi “at arm’s length”), kungenzeka ungakwazi ukucela izehlisomali kule mali engenayo.

Ingabe imali ye-Airbnb iphathwa ngendlela efanayo?

Imali yokuqasha yesikhashana (i-Airbnb, i-Booking.com) isengumali yokuqasha futhi kufanele ibikwe. Nokho, imithetho ehlukile yokwahlukanisa izindleko ingasebenza, futhi ukubhalisa i-VAT kungadingeka uma umsebenzi wakho wezimali udlula umngcele wokubhalisa okuphoqelelwe, oye wenyuka kusuka ku-R1 million waya ku-R2.3 million ngonyaka, kusukela mhla ziyi-1 ku-Ephreli 2026.

Ukuthobela intela yemali yokuqasha kuqala ngamarekhodi acacile. Bona ukuthi i-Indlu ilandelela kanjani imali yokuqasha nezindleko futhi ikhiqiza izifinyezo ezilungele i-SARS ngesikhathi sentela. Zama i-Indlu.