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Interest Rates
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Our librarians try to ensure that information provided is accurate and up-to-date but the KZNLS does not accept liability in the event of any error or inconsistency

Any information given to you is provided as a service only and is not intended to be, nor does it constitute, legal advice

Income Tax Act 58 of 1962

Effective date Government Notice Details
2005-08-05 GN 806/GG 2787/05-08-2005 Official rate :
8%
2004-09-01 GN 1024/GG 26742/01-09-2004 Official rate:
8,5% with effect from 1 September 2004
2001-10-01 GN 1045/GG 22757/17-10-2001 Official rate:
10,5% in terms of Sch.7 para.20(1)
2000-03-01 GN 183/GG 20897/25-02-2000 Official rate:
13% in terms of Sch.7 para.20(1)
2000-03-01 GN 182/GG 20897/25-02-2000 Prescribed rate:
9% in terms of s.1(a)
13% in terms of s.1(b)
1999-09-01 GNR 1022/GG 20394/27-08-1999 Official rate:
14,5% in terms of Sch.7 para.20(1)
1999-09-01 GNR 1021/GG 20394/27-08-1999 Prescribed rate:
10,5% in terms of s.1(a)
14,5% in terms of s.1(b)
1999-05-01 GN 539/GG 20008/22-04-1999 Official rate:
16% in terms of Sch.7 para.20(1)
1999-05-01 GN 538/GG 20008/22-04-1999 Prescribed rate:
12% in terms of s.1(a)
16% int erms of s.1(b)
1998-12-01 GN 1504/GG 19496/20-11-1998 Official rate:
19% in terms of Sch.7 para.20(1)
1998-12-01 GN 1503/GG 19496/20-11-1998 Prescribed rate:
14% in terms of S.1(a)
19% in terms of  section 1(b)
1995-09-01 GNR 1154/GG 16588/04-08-1995 Official rate:
16% in terms of Sch.7 para.20(1)
1989-06-01 GG 11831/14-04-1989 Prescribed rate:
14% in terms of s.1(a)
18% in terms of s.1(b)