Revenue Statistics in Africa
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Source
Source Contact person/organisation Contact person/organisationAfrica Desk: dev.africa@oecd.org
Direct source Direct sourceNational Treasury of South Africa. Data for grants are from the financial statements of the Reconstruction and Development Fund Programme (RDP) Fund administered by the office of Accountant General.
Data Characteristics Data Characteristics Unit of measure used Unit of measure used
Rand
Power code Power code
Millions
Variables collected Variables collectedRevenue Statistics in Africa, a collaboration of the AU, ATAF and the OECD, presents a unique set of detailed and internationally comparable tax and non-tax revenue data in a common format. The classifications and definitions used for this data are consistent with those used in Revenue Statistics, in Revenue Statistics in Latin America and the Caribbean, and Revenue Statistics in Asian Countries. It also provides a conceptual framework defining which government receipts should be regarded as taxes and classifies different types of revenues. Comparable tables show revenue data by type in US dollars, as a percentage of GDP, and, for the different types of revenues, as a share of total taxation and total non-tax revenues. Detailed country tables show information in national currency values. Unless otherwise noted, all revenue data are on a cash basis.
Date last updated Date last updated31-10-2018
Link to Release calendar Link to Release calendarRevenue Statistics in Africa publication[Link]
Concepts & Classifications Concepts & Classifications Key statistical concept Key statistical conceptYear ending 31st December. Some fiscal year data have been adjusted to align to calendar years.
Social security contributions and taxes at provincial and local level are reported on a fiscal year basis beginning 1st April. For example, the data for 2016 represent April 2016 to March 2017.
Data prior to 1995/96 were restated retrospectively to aggregate the revenues from TBVC States and Self-Governing Territories. With the adoption of the interim Constitution in 1994, these were abolished. -TBVC States: Transkei, Bophuthatswana, Venda and Ciskei. -Self-Governing Territories: Gazankulu, Kangwane, Kwandebele, Kwazulu, Lebowa and Qwaqwa.
Tax revenues on national and provincial government level in South Africa are on a cash basis, while local authorities and public entities are on an accrual basis. Tax revenues at the local and provincial levels are only available from 2003 (representing fiscal year 2003/04).
Headings 1110 and 1120:
The figures include Capital Gains Tax (CGT). CGT cannot been listed separately under 1120 and 1220 because the data that South African Revenue Service (SARS) collated for CGT are for liability raised and not actual CGT collections received. The figures exclude interest and fines from 1994 onwards.
Heading 1300:
includes revenue from the small business tax amnesty, the tax on retirement funds, the SDC/dividends tax and other small revenues.
Heading 2000:
the social security contributions in South Africa consist of contributions to the Unemployment Insurance Fund (UIF). Standard practice in South Africa is to classify UIF under non-tax revenue. The methodology applied in the compilation of the data was to allocate 50% of the total social security contributions (UIF) to each of employees and employers.
Heading 4120:
the figures refer to penalties and collection charges on property rates. Heading 5111: includes interests and fines.
Heading 5121:
following the OECD classification, the Road Accident Fund (RAF) is classified as an excise. The national classification of South Africa classifies this revenue as a social security contribution.
Headings 5121 and 5123:
The data for customs duties and excise include revenue on import duties plus specific and ad valorem excise duties that will be paid to Botswana, Eswatini, Lesotho and Namibia (BELN) through the revenue sharing agreement.
Heading 5123:
SARS only started separately reporting ordinary custom duties on imported goods, specific excise duties on imported goods and ad valorem duties on imported goods from April 2012. From April 2014 onwards, the Customs Duty amounts for the specific tariff headings under chapter 27 (Mineral Fuels) were treated as fuel levies (5121 Excises). Headings 5127 and 6200: include negative figures due to refund accounting adjustments.
Heading 5211:
an 80:20 ratio was used to split provincial recurrent motor vehicle taxes based on research about South Africa’s commercial and private household motor vehicle fleet. Heading 6200: includes stamp duties and fees plus unallocated tax revenue. Taxes that were discontinued and introduced (causing breaks in the data) include the following:
a. Ordinary levy discontinued in March 2003 (heading 5127).
b. Demutualisation charge has been included in heading 4400. There were two collections in March 1999 and August 1999.
c. Secondary Tax on Companies (STC) in heading 1300 effective from July 1993 and changed to Dividends Tax (DT) in April 2012.
d. Small business tax amnesty (heading 1300) effective from March 2007.
e. VAT (heading 5111) effective from September 1991 at a rate of 10% and increased to 14% in 1993. Prior to that, sales tax data was restated to VAT.
f. Levy on financial services (heading 4400) effective from January 1992.
g. Skills development levy (heading 3000) effective from May 2000.
h. Excises (5121) - Plastic bags effective from June 2005. - Electricity levy effective from August 2009. - Incandescent light bulbs effective from March 2010. - CO2 tax effective from September 2010.
i. Air departure tax (heading 5126) effective from December 2000.
j. Universal services fund (heading 5213) effective from March 2006
Social security contributions and taxes at provincial and local level are reported on a fiscal year basis beginning 1st April. For example, the data for 2016 represent April 2016 to March 2017.
Data prior to 1995/96 were restated retrospectively to aggregate the revenues from TBVC States and Self-Governing Territories. With the adoption of the interim Constitution in 1994, these were abolished. -TBVC States: Transkei, Bophuthatswana, Venda and Ciskei. -Self-Governing Territories: Gazankulu, Kangwane, Kwandebele, Kwazulu, Lebowa and Qwaqwa.
Tax revenues on national and provincial government level in South Africa are on a cash basis, while local authorities and public entities are on an accrual basis. Tax revenues at the local and provincial levels are only available from 2003 (representing fiscal year 2003/04).
Headings 1110 and 1120:
The figures include Capital Gains Tax (CGT). CGT cannot been listed separately under 1120 and 1220 because the data that South African Revenue Service (SARS) collated for CGT are for liability raised and not actual CGT collections received. The figures exclude interest and fines from 1994 onwards.
Heading 1300:
includes revenue from the small business tax amnesty, the tax on retirement funds, the SDC/dividends tax and other small revenues.
Heading 2000:
the social security contributions in South Africa consist of contributions to the Unemployment Insurance Fund (UIF). Standard practice in South Africa is to classify UIF under non-tax revenue. The methodology applied in the compilation of the data was to allocate 50% of the total social security contributions (UIF) to each of employees and employers.
Heading 4120:
the figures refer to penalties and collection charges on property rates. Heading 5111: includes interests and fines.
Heading 5121:
following the OECD classification, the Road Accident Fund (RAF) is classified as an excise. The national classification of South Africa classifies this revenue as a social security contribution.
Headings 5121 and 5123:
The data for customs duties and excise include revenue on import duties plus specific and ad valorem excise duties that will be paid to Botswana, Eswatini, Lesotho and Namibia (BELN) through the revenue sharing agreement.
Heading 5123:
SARS only started separately reporting ordinary custom duties on imported goods, specific excise duties on imported goods and ad valorem duties on imported goods from April 2012. From April 2014 onwards, the Customs Duty amounts for the specific tariff headings under chapter 27 (Mineral Fuels) were treated as fuel levies (5121 Excises). Headings 5127 and 6200: include negative figures due to refund accounting adjustments.
Heading 5211:
an 80:20 ratio was used to split provincial recurrent motor vehicle taxes based on research about South Africa’s commercial and private household motor vehicle fleet. Heading 6200: includes stamp duties and fees plus unallocated tax revenue. Taxes that were discontinued and introduced (causing breaks in the data) include the following:
a. Ordinary levy discontinued in March 2003 (heading 5127).
b. Demutualisation charge has been included in heading 4400. There were two collections in March 1999 and August 1999.
c. Secondary Tax on Companies (STC) in heading 1300 effective from July 1993 and changed to Dividends Tax (DT) in April 2012.
d. Small business tax amnesty (heading 1300) effective from March 2007.
e. VAT (heading 5111) effective from September 1991 at a rate of 10% and increased to 14% in 1993. Prior to that, sales tax data was restated to VAT.
f. Levy on financial services (heading 4400) effective from January 1992.
g. Skills development levy (heading 3000) effective from May 2000.
h. Excises (5121) - Plastic bags effective from June 2005. - Electricity levy effective from August 2009. - Incandescent light bulbs effective from March 2010. - CO2 tax effective from September 2010.
i. Air departure tax (heading 5126) effective from December 2000.
j. Universal services fund (heading 5213) effective from March 2006
Africa Desk: dev.africa@oecd.org
National Treasury of South Africa. Data for grants are from the financial statements of the Reconstruction and Development Fund Programme (RDP) Fund administered by the office of Accountant General.
Revenue Statistics in Africa, a collaboration of the AU, ATAF and the OECD, presents a unique set of detailed and internationally comparable tax and non-tax revenue data in a common format. The classifications and definitions used for this data are consistent with those used in Revenue Statistics, in Revenue Statistics in Latin America and the Caribbean, and Revenue Statistics in Asian Countries. It also provides a conceptual framework defining which government receipts should be regarded as taxes and classifies different types of revenues. Comparable tables show revenue data by type in US dollars, as a percentage of GDP, and, for the different types of revenues, as a share of total taxation and total non-tax revenues. Detailed country tables show information in national currency values. Unless otherwise noted, all revenue data are on a cash basis.
31-10-2018
Revenue Statistics in Africa publication[Link]
Year ending 31st December. Some fiscal year data have been adjusted to align to calendar years.
Social security contributions and taxes at provincial and local level are reported on a fiscal year basis beginning 1st April. For example, the data for 2016 represent April 2016 to March 2017.
Data prior to 1995/96 were restated retrospectively to aggregate the revenues from TBVC States and Self-Governing Territories. With the adoption of the interim Constitution in 1994, these were abolished. -TBVC States: Transkei, Bophuthatswana, Venda and Ciskei. -Self-Governing Territories: Gazankulu, Kangwane, Kwandebele, Kwazulu, Lebowa and Qwaqwa.
Tax revenues on national and provincial government level in South Africa are on a cash basis, while local authorities and public entities are on an accrual basis. Tax revenues at the local and provincial levels are only available from 2003 (representing fiscal year 2003/04).
Headings 1110 and 1120:
The figures include Capital Gains Tax (CGT). CGT cannot been listed separately under 1120 and 1220 because the data that South African Revenue Service (SARS) collated for CGT are for liability raised and not actual CGT collections received. The figures exclude interest and fines from 1994 onwards.
Heading 1300:
includes revenue from the small business tax amnesty, the tax on retirement funds, the SDC/dividends tax and other small revenues.
Heading 2000:
the social security contributions in South Africa consist of contributions to the Unemployment Insurance Fund (UIF). Standard practice in South Africa is to classify UIF under non-tax revenue. The methodology applied in the compilation of the data was to allocate 50% of the total social security contributions (UIF) to each of employees and employers.
Heading 4120:
the figures refer to penalties and collection charges on property rates. Heading 5111: includes interests and fines.
Heading 5121:
following the OECD classification, the Road Accident Fund (RAF) is classified as an excise. The national classification of South Africa classifies this revenue as a social security contribution.
Headings 5121 and 5123:
The data for customs duties and excise include revenue on import duties plus specific and ad valorem excise duties that will be paid to Botswana, Eswatini, Lesotho and Namibia (BELN) through the revenue sharing agreement.
Heading 5123:
SARS only started separately reporting ordinary custom duties on imported goods, specific excise duties on imported goods and ad valorem duties on imported goods from April 2012. From April 2014 onwards, the Customs Duty amounts for the specific tariff headings under chapter 27 (Mineral Fuels) were treated as fuel levies (5121 Excises). Headings 5127 and 6200: include negative figures due to refund accounting adjustments.
Heading 5211:
an 80:20 ratio was used to split provincial recurrent motor vehicle taxes based on research about South Africa’s commercial and private household motor vehicle fleet. Heading 6200: includes stamp duties and fees plus unallocated tax revenue. Taxes that were discontinued and introduced (causing breaks in the data) include the following:
a. Ordinary levy discontinued in March 2003 (heading 5127).
b. Demutualisation charge has been included in heading 4400. There were two collections in March 1999 and August 1999.
c. Secondary Tax on Companies (STC) in heading 1300 effective from July 1993 and changed to Dividends Tax (DT) in April 2012.
d. Small business tax amnesty (heading 1300) effective from March 2007.
e. VAT (heading 5111) effective from September 1991 at a rate of 10% and increased to 14% in 1993. Prior to that, sales tax data was restated to VAT.
f. Levy on financial services (heading 4400) effective from January 1992.
g. Skills development levy (heading 3000) effective from May 2000.
h. Excises (5121) - Plastic bags effective from June 2005. - Electricity levy effective from August 2009. - Incandescent light bulbs effective from March 2010. - CO2 tax effective from September 2010.
i. Air departure tax (heading 5126) effective from December 2000.
j. Universal services fund (heading 5213) effective from March 2006
Social security contributions and taxes at provincial and local level are reported on a fiscal year basis beginning 1st April. For example, the data for 2016 represent April 2016 to March 2017.
Data prior to 1995/96 were restated retrospectively to aggregate the revenues from TBVC States and Self-Governing Territories. With the adoption of the interim Constitution in 1994, these were abolished. -TBVC States: Transkei, Bophuthatswana, Venda and Ciskei. -Self-Governing Territories: Gazankulu, Kangwane, Kwandebele, Kwazulu, Lebowa and Qwaqwa.
Tax revenues on national and provincial government level in South Africa are on a cash basis, while local authorities and public entities are on an accrual basis. Tax revenues at the local and provincial levels are only available from 2003 (representing fiscal year 2003/04).
Headings 1110 and 1120:
The figures include Capital Gains Tax (CGT). CGT cannot been listed separately under 1120 and 1220 because the data that South African Revenue Service (SARS) collated for CGT are for liability raised and not actual CGT collections received. The figures exclude interest and fines from 1994 onwards.
Heading 1300:
includes revenue from the small business tax amnesty, the tax on retirement funds, the SDC/dividends tax and other small revenues.
Heading 2000:
the social security contributions in South Africa consist of contributions to the Unemployment Insurance Fund (UIF). Standard practice in South Africa is to classify UIF under non-tax revenue. The methodology applied in the compilation of the data was to allocate 50% of the total social security contributions (UIF) to each of employees and employers.
Heading 4120:
the figures refer to penalties and collection charges on property rates. Heading 5111: includes interests and fines.
Heading 5121:
following the OECD classification, the Road Accident Fund (RAF) is classified as an excise. The national classification of South Africa classifies this revenue as a social security contribution.
Headings 5121 and 5123:
The data for customs duties and excise include revenue on import duties plus specific and ad valorem excise duties that will be paid to Botswana, Eswatini, Lesotho and Namibia (BELN) through the revenue sharing agreement.
Heading 5123:
SARS only started separately reporting ordinary custom duties on imported goods, specific excise duties on imported goods and ad valorem duties on imported goods from April 2012. From April 2014 onwards, the Customs Duty amounts for the specific tariff headings under chapter 27 (Mineral Fuels) were treated as fuel levies (5121 Excises). Headings 5127 and 6200: include negative figures due to refund accounting adjustments.
Heading 5211:
an 80:20 ratio was used to split provincial recurrent motor vehicle taxes based on research about South Africa’s commercial and private household motor vehicle fleet. Heading 6200: includes stamp duties and fees plus unallocated tax revenue. Taxes that were discontinued and introduced (causing breaks in the data) include the following:
a. Ordinary levy discontinued in March 2003 (heading 5127).
b. Demutualisation charge has been included in heading 4400. There were two collections in March 1999 and August 1999.
c. Secondary Tax on Companies (STC) in heading 1300 effective from July 1993 and changed to Dividends Tax (DT) in April 2012.
d. Small business tax amnesty (heading 1300) effective from March 2007.
e. VAT (heading 5111) effective from September 1991 at a rate of 10% and increased to 14% in 1993. Prior to that, sales tax data was restated to VAT.
f. Levy on financial services (heading 4400) effective from January 1992.
g. Skills development levy (heading 3000) effective from May 2000.
h. Excises (5121) - Plastic bags effective from June 2005. - Electricity levy effective from August 2009. - Incandescent light bulbs effective from March 2010. - CO2 tax effective from September 2010.
i. Air departure tax (heading 5126) effective from December 2000.
j. Universal services fund (heading 5213) effective from March 2006