An Overview of South African Income Tax (Practical Guide) Self-Study Course

This course is a practical “big picture” guide to how South African income tax works for both individuals and businesses. It explains the key building blocks—who is taxed, what counts as taxable income, what deductions are allowed, and how tax is calculated and reported to SARS—without getting too technical. The course is designed to help beginners and intermediates confidently interpret common tax terms, understand typical tax scenarios, and navigate basic compliance.

Who will benefit

• Beginners entering tax, accounting, bookkeeping, payroll, or finance
• Business owners who want a clear, practical understanding of income tax
• Admin staff who support compliance and SARS submissions
• Anyone needing a solid foundation before moving into more specialized tax topics

TOPICS DISCUSSED:

• The Income Tax “Map” — How the System Fits Together
• Who SARS Taxes — Taxpayers, Residency and Source (High Level)
• What Is “Income” for Tax?
• Exemptions and Non-Taxable Amounts (What People Commonly Get Wrong)
• Deductions — The Practical Rules SARS Applies
• Capital vs Revenue — A Simple Working Understanding
• How Tax Is Calculated — Individuals vs Companies
• Provisional Tax (In Plain English)
• SARS Compliance Essentials — Forms, Filing, and Supporting Documents
• Common Mistakes and a Simple “Stay Compliant” Routine