Big shift in company tax in South Africa

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South Africa’s company tax contributions have seen a major shift over the last few years – largely driven by wild swings in the mining sector.

Company tax in South Africa is set to shift downward in a big way, according to Stats SA, after the local mining industry more than halved its contributions in Q2 of 2023.

According to Stats SA, the mining industry strengthened company tax collections after the Covid-19 pandemic – the now famous ‘commodity boom’ which led to the glossy outlook on South Africa’s finances during the 2023 budget. Personal income tax was the largest contributor , followed by value-added tax , CIT and other levies and taxes .

“The rise in CIT in 2021/22 corresponds with data from Stats SA. The Quarterly financial statistics survey collects financial data from enterprises in the formal business sector. It shows that the business services, manufacturing, mining and trade industries are the largest contributors to company tax,” Stats SA said.

Stronger mineral sales were recorded too – according to data from Stats SA’s Mining: Production and sales statistical release – with sales of platinum group metals driving much of the upward momentum.

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