Income Tax Act 58 of 1962

The Income Tax Act 58 of 1962 intends:

• to consolidate the law relating to the taxation of incomes and donations.

Amends

• Income Tax Act 34 of 1953
• Income Tax Act 43 of 1955
• Income Tax Act 61 of 1957
• Income Tax Act 36 of 1958
• Income Tax Act 78 of 1959
• Income Tax Act 80 of 1961

Commencement

1 July 1962

Amendments

For a consolidated version of the Act, SARS provides the following link https://sars.mylexisnexis.co.za/#/content-view;domainId=0ds6c 

• Amended by Revenue Laws Amendment Act 6 of 2025
• Amended by Revenue Laws Second Amendment Act 44 of 2024
• Amended by Tax Administration Laws Amendment Act 43 of 2024
• Amended by Taxation Laws Amendment Act 42 of 2024
• Amended by Revenue Laws Amendment Act 12 of 2024
• Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2023
• Amended by Tax Administration Laws Amendment Act 18 of 2023
• Amended by Taxation Laws Amendment Act 17 of 2023
• Amended by Taxation Laws Amendment Act 20 of 2022
• Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2022
• Amended by Tax Administration Laws Amendment Act 16 of 2022
• Amended by Tax Administration Laws Amendment Act 21 of 2021
• Amended by Taxation Laws Amendment Act 20 of 2021
• Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2021
• Amended by Tax Administration Laws Amendment Act 24 of 2020
• Amended by Taxation Laws Amendment Act 23 of 2020
• Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act  22 of 2020
• Amended by Taxation Laws Amendment Act 34 of 2019
• Amended by Tax Administration Laws Amendment Act 33 of 2019
• Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 32 of 2019
• Amended by Tax Administration Laws Amendment Act 22 of 2018
• Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 21 of 2018
• Amended by Taxation Laws Amendment Act 17 of 2017
• Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 14 of 2017
• Amended by Tax Administration Laws Amendment Act 13 of 2017
• Amended by Tax Administration Laws Amendment Act 16 of 2016
• Amended by Taxation Laws Amendment Act 15 of 2016
• Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 13 of 2016
• Amended by Revenue Laws Amendment Act 2 of 2016
• Amended by Taxation Laws Amendment Act 25 of 2015
• Amended by Tax Administration Laws Amendment Act 23 of 2015
• Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 13 of 2015
• Amended by Tax Administration Laws Amendment Act 44 of 2014
• Amended by Taxation Laws Amendment Act 43 of 2014
• Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 42 of 2014
• Amended by Tax Administration Laws Amendment Act 39 of 2013
• Amended by Employment Tax Incentive Act 26 of 2013
• Amended by Taxation Laws Amendment Act 31 of 2013
• Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 23 of 2013
• Amended by Taxation Laws Amendment Act 22 of 2012
• Amended by Tax Administration Laws Amendment Act 21 of 2012
• Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 13 of 2012
• Amended by Tax Administration Act 28 of 2011
• Amended by Taxation Laws Second Amendment Act 25 of 2011
• Amended by Taxation Laws Amendment Act 24 of 2011
• Amended by Voluntary Disclosure Programme and Taxation Laws Seond Amendment Act 8 of 2010
• Amended by Taxation Laws Amendment Act 7 of 2010
• Amended by Taxation Laws Second Amendment Act 18 of 2009
• Amended by Taxation Laws Amendment Act 17 of 2009
• Amended by Revenue Laws Second Amendment Act 61 of 2008
• Amended by Revenue Laws Amendment Act 60 of 2008
• Amended by Taxation Laws Second Amendment Act 4 of 2008
• Amended by Taxation Laws Amendment Act 3 of 2008
• Amended by Revenue Laws Second Amendment Act 36 of 2007
• Amended by Revenue Laws Amendment Act 35 of 2007
• Amended by Taxation Laws Second Amendment Act 9 of 2007
• Amended by Taxation Laws Amendment Act 8 of 2007
• Amended by Revenue Laws Second Amendment Act 21 of 2006
• Amended by Revenue Laws Amendment Act 20 of 2006
• Amended by Second Small Business Tax Amnesty and Amendment of Taxation Laws Act 10 of 2006
• Amended by Small Business Tax Amnesty and Amendment of Taxation Laws Act 9 of 2006
• Amended by Revenue Laws Second Amendment Act 32 of 2005
• Amended by Revenue Laws Amendment Act 31 of 2005
• Amended by Taxation Laws Amendment Act 9 of 2005
• Amended by Second Revenue Laws Amendment Act 34 of 2004
• Amended by Revenue Laws Amendment Act 32 of 2004
• Amended by Taxation Laws Amendment Act 16 of 2004
• Amended by Prevention and Combating of Corrupt Activities Act 12 of 2004
• Amended by Revenue Laws Amendment Act 45 of 2003
• Amended by Exchange Control Amnesty and Amendment of Taxation Laws Act 12 of 2003
• Amended by Revenue Laws Amendment Act 74 of 2002
• Amended by Taxation Laws Amendment Act 30 of 2002
• Amended by Second Revenue Laws Amendment Act 60 of 2001
• Amended by Revenue Laws Amendment Act 19 of 2001
• Amended by Taxation Laws Amendment Act 5 of 2001
• Amended by Revenue Laws Amendment Act 59 of 2000
• Amended by Taxation Laws Amendment Act 30 of 2000
• Amended by Revenue Laws Amendment Act 53 of 1999
• Amended by Taxation Laws Amendment Act 32 of 1999
• Amended by Taxation Laws Amendment Act 30 of 1998
• Amended by South African Revenue Service Act 34 of 1997
• Amended by Income Tax Act 28 of 1997
• Amended by General Law Amendment Act 49 of 1996
• Amended by Revenue Laws Amendment Act 46 of 1996
• Amended by Revenue Laws Amendment Act 58 of 1962
• Amended by Income Tax Act 36 of 1996
• Amended by Income Tax Act 21 of 1995
• Amended by Income Tax Act 21 of 1994
• Amended by Income Tax Amendment Act 168 of 1993
• Amended by Revenue Laws Amendment Act 140 of 1993
• Amended by Income Tax Act 113 of 1993
• Amended by Income Tax Act 141 of 1992
• Amended by Taxation Laws Amendment Act 136 of 1991
• Amended by Income Tax Act 129 of 1991
• Amended by Income Tax Act 101 of 1990
• Amended by Income Tax Act 70 of 1989
• Amended by Legal Succession to the South African Transport Services Act 9 of 1989
• Amended by Income Tax Amendment Act 99 of 1988
• Amended by Income Tax Act 90 of 1988
• Amended by Income Tax Act 85 of 1987
• Amended by Taxation Laws Amendment Act 108 of 1986
• Amended by Transfer of Powers and Duties of the State President Act 97 of 1986
• Amended by Income Tax Act 65 of 1986
• Amended by Income Tax Act 96 of 1985
• Amended by Income Tax Act 121 of 1984
• Amended by Income Tax Amendment Act 30 of 1984
• Amended by Income Tax Act 94 of 1983
• Amended by Income Tax Act 91 of 1982
• Amended by Income Tax Act 96 of 1981
• Amended by Income Tax Act 104 of 1980
• Amended by Income Tax Act 104 of 1979
• Amended by Income Tax Act 101 of 1978
• Amended by Revenue Laws Amendment Act 114 of 1977
• Amended by Income Tax Act 113 of 1977
• Amended by Income Tax Act 103 of 1976
• Amended by Income Tax Act 69 of 1975
• Amended by Income Tax Act 85 of 1974
• Amended by Income Tax Act 65 of 1973
• Amended by Income Tax Act 90 of 1972
• Amended by Insolvency Amendment Act 6 of 1972
• Amended by Income Tax Act 88 of 1971
• Amended by Income Tax Act 52 of 1970
• Amended by Income Tax Act 89 of 1969
• Amended by Income Tax Act 76 of 1968
• Amended by Income Tax Act 95 of 1967
• Amended by Income Tax Act 88 of 1965
• Amended by Income Tax Act 90 of 1964
• Amended by Income Tax Act 72 of 1963
• Amended by Income Tax Amendment Act 6 of 1963
• Amended by Income Tax Amendment Act 90 of 1962