Capital Gains Tax Rate 2025 South Africa. There were no changes to cgt this year. Do i have to pay?
โ while gains realised by companies are taxed at the normal cit rate, only 80% of gains are included in taxable income, making the effective capital gain tax rate. In south africa, individuals and special trusts are subject to a cgt rate of up to 18%, while companies face a rate of 22.4%.