Capital Gains Tax - The Basics Explained (2026)

Price:
R598.00 (VAT Incl.)
Level:
Accounting Professionals
Sub-level:
Taxation
Lecturer:
Ruzel Van Jaarsveld
Duration:
120 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline


This course introduces Capital Gains Tax (CGT) in a simple, practical way for South African taxpayers. It explains what CGT is, when it applies, how to identify a “disposal,” how to calculate a capital gain or loss, and how CGT fits into normal income tax for individuals and companies. The course focuses on everyday CGT events—like selling property, shares, or a business asset—and the key concepts learners need to avoid common mistakes.

Who will Benefit:

  • Individuals who own or plan to sell property, shares, crypto, or other investments
  • Small business owners disposing of business assets or part of a business
  • Junior accountants, bookkeepers, and trainee tax practitioners
  • Anyone who wants CGT clarity without getting overly technical.

Content:

  • What CGT Is — And What It Isn’t
  • Capital vs Revenue — The Starting Point
  • The CGT Trigger — What Counts as a “Disposal”?