18/08/2026
Natural persons earning income other than remuneration.
This includes individuals who earn income not subject to PAYE, such as:
• Business owners / sole proprietors
• Freelancers, consultants, contractors
• Landlords earning rental income
• Investors earning interest, foreign dividends, or other investment income
• Directors who receive director’s fees (not subject to PAYE)
• Shareholders who receive income other than dividends (e.g., service fees, consulting income)
Natural persons who do NOT carry on a business AND meet both conditions:
• Taxable income is below the tax threshold, or
• Passive income (interest, foreign dividends, rental, income from unregistered employer) is ≤ R30 000 for the year.
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