Tax Map · 加密货币税收排名

South Africa 的加密货币税

South Africa 的加密货币是 根据特殊/混合税制征税.

作为南非的税务居民个人，加密货币收益始终需要纳税，可作为正常收入（最高 45%）或资本利得（最高有效税率 18%）征税，没有免税的长期持有期。

“Yes, normal income tax rules apply to crypto assets and affected taxpayers need to declare crypto assets’ gains or losses as part of their taxable income. Following normal income tax rules, income received or accrued from crypto assets transactions can be taxed on revenue account under “gross income”. Alternatively such gains may be regarded as capital in nature, as spelt out in the Eighth Schedule to the Act for taxation under the Capital Gains Tax (CGT) paradigm.” — South African Revenue Service (SARS)

反映了个人加密货币处置的税务处理。估算 — 请与链接来源核对。 参见方法论。