South African Government

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Income Tax Act 90 of 1988

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90 of 1988

The Income Tax Act 90 of 1988 intends:

  • to fix the rates of normal tax payable by persons other than companies in respect of taxable incomes for the years of assessment ending on 28 February 1989 and 30 June 1989, and by companies in respect of taxable incomes for years of assessment ending during the period of 12 months ending on 31 March 1989;
  • to amend the Income Tax Act, 1962;
  • to provide for the payment of a minimum tax;
  • to withdraw a certain Government Notice; and
  • to provide for incidental matters.


15 July 1988, unless otherwise indicated