Item coverageYear 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 2019 represent April 2019 to March 2020.
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).