{"text_format":"1","workbook":"xlsx","n_sheets":111,"sheets":["At a glance ","REVENUE AND TAXATION"," Government finance % GDP ","LG Income tax as % of GDP","Composition of tax revenue","Tax as%GDP, tax buoyancy ratio","LG Tax buoyancy ratio","Domestic taxes on goods&ser","Taxes on international trade","Health promotion levy","Environmental taxes ","Tax revenue by revenue sourc","Tax revenue as % of GDP","Intern. Tax revenue % of GDP.","Registered taxpayers ","Maximum marginal tax rates","INDIVIDUAL TAXPAYERS","Individual tax brackets","Individual taxpayers 2019-22","Individ tax income&tax assessed","As.taxpayers by income numbers","As.taxpayers by income %","BC Taxpayers&tax by income","Indiv taxpayers&income by age","As.taxpayers top group numbers","Ass.indiv.tax.top group %","Individual taxpayers by sex","Ass. indiv. taxpayers by income","Employed&PAYE by economic act","Ass. ind. taxpayers by prov","Ass ind.taxpayers by municipal.","Top personal inc tax SC","CORPORATE TAXPAYERS.","Number of companies 2020-23","LG Companies register ","Companies income,tax assessed","Corp. tax by economic activity","Corp tax asses.by econ.act. % ","HG Corp.taxpayers & tax 2021","Small Business Corporations","SBC tax rates 2019 & 2022","SBCs tax income,tax assessed","BC SBCs by tax income group","SBCs by economic activity numbe","SBCs by economic activity %"," Intern. Corporate tax SC 08-20","VAT"," VAT registered vendors","VAT 2018-23","Import VAT, Customs duties","Capital gains tax","Intern. VAT rates SC 2024","Transfer duty on property ","Taxes on property","Mineral and petroleum royal "," BUDGET 2024","Consol.expenditure by function","Consol.expenditure by function%","Consol.expenditure % GDP.","Major spending components ","Consolidated budget vs GDP ","Revenue allocations by sphere  ","Interest & non-interest exp","Macroeconomic performance","Public sector infrastructure","BUDGETS 1994-2025","Four-way budget 1994-2026 ","BG Four-way budget 1994-2026","Change in proportions 94-26 ","Expend. under new constitution","DEFICIT AND DEBT","Nat. govern.finance % of GDP","LG Govern. finance % of GDP","Deficit","Budget deficit-surplus","LG. Budget deficit-surplus  ","Public debt","Total debt of government ","LG Govt foreign debt % GDP ","BG Total govern. debt % of GDP","State debt cost 1987-2027","LG State debt cost & yields","Ownership of gov.bonds ","Credit ratings","SA credit rating ","Intern Budget balance, CPI","Intern Govern. debt % of GDP","PROVINCIAL FINANCE","Revenue sources","PC Total provin. revenue 23-24 ","Total transfer to provinces ","Own revenue","Provincial own revenue 23-24","Provincial expenditure","Summary by province 23-24","Prov.expenditure by type 23-24","Personnel expenditure 23-24","Social services expenditure","MUNICIPAL FINANCE","Transfers to local government","Basic services allocations","Consolidated performance 23-24","Income and expenditure","Revenue&expenditure All mun","Revenue&expenditure Metros","Municipal debtors","All municipal debtors","BC Total debtors by custome","Metro debtors","BC Metro debtors % of total","Macros"],"not_rendered":{"charts":15,"images":0,"macros":0,"external_links":6,"defined_names":736,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"At a glance ","index":0,"n_rows":39,"n_cols":5,"rows_kept":39,"cut":false,"hidden":false,"merged":[[1,1,1,2],[3,1,3,2],[38,1,38,2]]}
[]
[null,"PUBLIC FINANCE"]
[]
[null,"Tamara Dimant"]
[]
[null,"At a glance"]
[null,null,"2023/24a"]
[null,"National revenue as a proportion of GDP",0.24299999999999999]
[null,"National expenditure as a proportion of GDP",0.318]
[null,"Budget deficit as a proportion of GDP",4.4999999999999998E-2]
[null,"Key allocations as a proportion of budget "]
[null," State debt cost ",0.157]
[null," Other general public services",5.1999999999999998E-2]
[null," Defence",2.3E-2]
[null," Public order and safety",7.5999999999999998E-2]
[null," Economic affairs",0.10100000000000001]
[null," Environmental protection ",7.0000000000000001E-3]
[null," Housing and community amenities",9.0999999999999998E-2]
[null," Health",0.11600000000000001]
[null," Recreation and culture",7.0000000000000001E-3]
[null," Education",0.20399999999999999]
[null," Social protection",0.16600000000000001]
[null,"Personnel expenditure as a proportion of total budget spending",0.318]
[null,"Total debt of government as a proportion of GDP",0.74399999999999999]
[null,"Personal income tax as a proportion of GDP",9.0999999999999998E-2]
[null,"Company tax as a proportion of GDP",4.3999999999999997E-2]
[null,"Value added tax (VAT) as a proportion of GDP",6.3E-2]
[null,"Maximum marginal personal income tax rate ",0.45]
[null,"Maximum marginal company tax rate ",0.27]
[null,"Value added tax (VAT) rate",0.15]
[null,"Personal income tax as a proportion of national tax revenue ",0.375]
[null,"Company tax as a proportion of national tax revenue",0.17399999999999999]
[null,"Indirect tax as a proportion of national tax revenue",0.41099999999999998]
[null,"Assessed individual taxpayers as a proportion of economically active population",0.248]
[null,"Proportion of individual taxpayers in income group R350 001 and higher",0.34300000000000003,null,"Text changed"]
[null,"Contribution to tax assessed by income group R350 001 and higher",0.88900000000000001]
[null,"Proportion of individual taxpayers in income group R350 000 and below",0.65600000000000003]
[null,"Contribution to tax assessed by income group R350 000 and below",0.112]
[null,"a Budget 2024 estimates."]

{"sheet":"REVENUE AND TAXATION","index":1,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":" Government finance % GDP ","index":2,"n_rows":43,"n_cols":6,"rows_kept":43,"cut":false,"hidden":false,"merged":[[40,0,40,5],[42,0,42,1],[1,0,1,5],[3,0,3,5],[5,0,5,5],[38,0,38,5],[39,0,39,5],[41,0,41,5]]}
[]
["REVENUE AND TAXATION"]
[]
["National revenues"]
[]
["Government finance a proportion of GDP, 1997/98-2026/27"]
[]
["Yeara","Personal\nincome taxb","Company\ntaxb","National\nrevenuec","National\nexpenditure","Deficit/\nsurplus"]
["1997/98",8.5889526342181305E-2,2.6867252900272844E-2,0.20599999999999999,0.23799999999999999,-3.2000000000000001E-2]
["1998/99",9.0151974940098856E-2,2.6120725447489952E-2,0.21199999999999999,0.23699999999999999,-2.4E-2]
["1999/2000",9.0155918346780564E-2,2.2014803477589041E-2,0.20799999999999999,0.22700000000000001,-1.9E-2]
["2000/01",7.9510641506103194E-2,2.7115732585038268E-2,0.19800000000000001,0.215,-1.7000000000000001E-2]
["2001/02",7.5042365669776928E-2,3.5163150584510097E-2,0.20599999999999999,0.218,-1.2E-2]
["2002/03",6.7338417798411654E-2,3.9791349199890941E-2,0.19900000000000001,0.20799999999999999,-8.9999999999999993E-3]
["2003/04",6.4597263695133078E-2,3.9928200362418412E-2,0.19600000000000001,0.216,-0.02]
["2004/05",6.5619857682176569E-2,4.1850942330831295E-2,0.20499999999999999,0.218,-1.2999999999999999E-2]
["2005/06",6.662980087743535E-2,4.5691109457751754E-2,0.218,0.221,-3.0000000000000001E-3]
["2006/07",6.5827701060616722E-2,5.572268595912061E-2,0.22600000000000001,0.22,6.0000000000000001E-3]
["2007/08",7.0052332229675413E-2,5.8158842483234489E-2,0.23300000000000001,0.22500000000000001,8.0000000000000002E-3]
["2008/09",7.3413914979438763E-2,6.2275839613687226E-2,0.23,0.23699999999999999,-7.0000000000000001E-3]
["2009/10",7.2157203062195294E-2,4.7443560947535178E-2,0.20599999999999999,0.251,-4.4999999999999998E-2]
["2010/11",7.2654695492255728E-2,4.2551195260452292E-2,0.215,0.251,-3.5999999999999997E-2]
["2011/12",7.3838890172967256E-2,4.4712306815442603E-2,0.219,0.26200000000000001,-4.3999999999999997E-2]
["2012/13",7.5907627625080909E-2,4.3829019178384922E-2,0.217,0.26600000000000001,-4.9000000000000002E-2]
["2013/14",7.8555668076030885E-2,4.4979207872404871E-2,0.223,0.26600000000000001,-4.2000000000000003E-2]
["2014/15",8.4020993153053267E-2,4.4022088509103538E-2,0.22800000000000001,0.26900000000000002,-4.2000000000000003E-2]
["2015/16",8.6265812410640103E-2,4.2488406211015871E-2,0.23799999999999999,0.27700000000000002,-3.9E-2]
["2016/17",8.7875714729722498E-2,4.2314894911770394E-2,0.23499999999999999,0.27,-3.5000000000000003E-2]
["2017/18",8.9734900940819734E-2,4.2324174347980061E-2,0.23300000000000001,0.27300000000000002,-4.1000000000000002E-2]
["2018/19",9.0818404260075605E-2,3.9135039810417147E-2,0.23499999999999999,0.27700000000000002,-4.2000000000000003E-2]
["2019/20",9.2784254570552852E-2,3.7196210639709432E-2,0.23499999999999999,0.29599999999999999,-6.0999999999999999E-2]
["2020/21",8.7494715222545053E-2,3.631279556809458E-2,0.22,0.318,-9.8000000000000004E-2]
["2021/22",8.7999999999999995E-2,5.0999999999999997E-2,0.247,0.29799999999999999,-5.0999999999999997E-2]
["2022/23",0.09,5.1999999999999998E-2,0.251,0.29699999999999999,-4.5999999999999999E-2]
["2023/24",9.0999999999999998E-2,4.3999999999999997E-2,0.24299486948187404,0.318,-4.4999999999999998E-2]
["2024/25cd",9.7000000000000003E-2,4.2000000000000003E-2,0.23888571390598212,0.318,-0.05]
["2025/26cd",9.8000000000000004E-2,0.04,0.24114094629666599,0.313,-4.2999999999999997E-2]
["2026/27cd",0.1,4.1000000000000002E-2,0.24256346546025642,0.308,-3.5999999999999997E-2]
["Source: South African Reserve Bank (SARB), time series data, accessed 10 December 2024; National Treasury, Medium Term Budget Policy Statement (MTBPS) 2024, 30 October 2024, Table 1.2, Table C.7"]
["a Fiscal years. The 12 months on which government budgets are based, beginning 1 April and ending 31 March of the subsequent calendar year. 1996/97-2022/23: SARB data, 2023/24-2026/27: Budget 2024 data."]
["b Company and personal income tax proportions are calculated by the CRA."]
["c Includes indirect and other taxes."]
["d Budget estimates."]

{"sheet":"LG Income tax as % of GDP","index":3,"n_rows":33,"n_cols":3,"rows_kept":33,"cut":false,"hidden":false,"merged":[[0,0,0,2]]}
[]
[null,"Personal\nincome tax","Company\ntax"]
["1996/97",8.2565933669590891E-2,2.6126962195994873E-2]
[null,8.5889526342181305E-2,2.6867252900272844E-2]
[null,9.0151974940098856E-2,2.6120725447489952E-2]
[null,9.0155918346780564E-2,2.2014803477589041E-2]
["2000/01",7.9510641506103194E-2,2.7115732585038268E-2]
[null,7.5042365669776928E-2,3.5163150584510097E-2]
[null,6.7338417798411654E-2,3.9791349199890941E-2]
[null,6.4597263695133078E-2,3.9928200362418412E-2]
[null,6.5619857682176569E-2,4.1850942330831295E-2]
[null,6.662980087743535E-2,4.5691109457751754E-2]
[null,6.5827701060616722E-2,5.572268595912061E-2]
[null,7.0052332229675413E-2,5.8158842483234489E-2]
[null,7.3413914979438763E-2,6.2275839613687226E-2]
[null,7.2157203062195294E-2,4.7443560947535178E-2]
["2010/11",7.2654695492255728E-2,4.2551195260452292E-2]
[null,7.3838890172967256E-2,4.4712306815442603E-2]
[null,7.5907627625080909E-2,4.3829019178384922E-2]
[null,7.8555668076030885E-2,4.4979207872404871E-2]
[null,8.4020993153053267E-2,4.4022088509103538E-2]
[null,8.6265812410640103E-2,4.2488406211015871E-2]
[null,8.7875714729722498E-2,4.2314894911770394E-2]
["2017/18",8.9734900940819734E-2,4.2324174347980061E-2]
[null,9.0818404260075605E-2,3.9135039810417147E-2]
[null,9.2784254570552852E-2,3.7196210639709432E-2]
[null,8.7494715222545053E-2,3.631279556809458E-2]
[null,8.7999999999999995E-2,5.0999999999999997E-2]
[null,0.09,5.1999999999999998E-2]
[null,9.0999999999999998E-2,4.3999999999999997E-2]
[null,9.7000000000000003E-2,4.2000000000000003E-2]
[null,9.8000000000000004E-2,0.04]
["2026/27",0.1,4.1000000000000002E-2]

{"sheet":"Composition of tax revenue","index":4,"n_rows":32,"n_cols":6,"rows_kept":32,"cut":false,"hidden":false,"merged":[[1,0,1,5],[25,0,25,5],[29,0,29,5],[30,0,30,5],[31,0,31,5]]}
[]
["Composition of national tax revenuea,1984/85-2024/25"]
[]
["Type of tax","1984/85b","1994/95b","2022/23","2023/24c","2024/25c"]
["Direct taxesd",0.58099999999999996,0.53800000000000003,0.6,0.59099999999999997,0.59699999999999998]
["Persons and individuals",0.32500000000000001,0.39500000000000002,0.35599999999999998,0.375,0.39700000000000002]
["Companies",0.23799999999999999,0.11899999999999999,0.20399999999999999,0.17399999999999999,0.16200000000000001]
["Secondary tax on companies/dividend taxe","—",1.0999999999999999E-2,2.3E-2,2.4E-2,0.02]
["Donations tax",0,1E-3,0,0,0]
["Estate duty/inheritance tax",4.0000000000000001E-3,1E-3,2E-3,2E-3,2E-3]
["Skills development levy","—","—",1.2E-2,1.2999999999999999E-2,1.2999999999999999E-2]
["Other",1.2999999999999999E-2,0.01,3.0000000000000001E-3,3.0000000000000001E-3,3.0000000000000001E-3]
["Indirect taxesd",0.41899999999999998,0.46100000000000002,0.40100000000000002,0.41099999999999998,0.40400000000000003]
["Value added tax/general sales taxf",0.246,0.25700000000000001,0.25,0.25700000000000001,0.25600000000000001]
["Excise duties",8.1000000000000003E-2,5.0999999999999997E-2,3.5999999999999997E-2,3.5000000000000003E-2,3.5000000000000003E-2]
["Fuel levy",0.01,7.2999999999999995E-2,4.8000000000000001E-2,5.3999999999999999E-2,5.0999999999999997E-2]
["Electricity levy","—","—",4.0000000000000001E-3,4.0000000000000001E-3,4.0000000000000001E-3]
["Health promotion levy","—","—",1E-3,1E-3,1E-3]
["Customs duties and import surcharges",5.5E-2,4.8000000000000001E-2,4.3999999999999997E-2,4.2000000000000003E-2,4.1000000000000002E-2]
["Securities transfer tax",1E-3,4.0000000000000001E-3,3.0000000000000001E-3,3.0000000000000001E-3,3.0000000000000001E-3]
["Air departure tax","—","—",0,1E-3,0]
["Transfer duties",1.2E-2,1.2E-2,0.01,8.9999999999999993E-3,8.9999999999999993E-3]
["Stamp duties and fees",0.01,8.0000000000000002E-3,0,0,0]
["Other",2E-3,8.0000000000000002E-3,5.0000000000000001E-3,5.0000000000000001E-3,4.0000000000000001E-3]
["Totald",1,1,1,1,1]
["Source: National Treasury, Budget Review 2024, 22 February 2024, Table 2, p249; Socio-Economic Survey of South Africa 2024, p165"]
["a   CRA calculations."]
["b   Actual collection."]
["c   Budget estimates."]
["d   Figures should add up vertically but may not, owing to rounding."]
["e   Dividend withholding tax replaced the secondary tax on companies from 1 April 2012."]
["f   Value added tax (VAT) replaced the general sales tax in 1991."]

{"sheet":"Tax as%GDP, tax buoyancy ratio","index":5,"n_rows":30,"n_cols":6,"rows_kept":30,"cut":false,"hidden":false,"merged":[[1,1,1,5],[28,1,28,5],[29,1,29,5]]}
[]
[null,"Tax revenue as a proportion of GDP and the tax buoyancy ratio, 1999/2000-2022/23"]
[]
[null,"Year","Tax revenue\nRbn","Nominal GDP\nRbn","Tax revenue\nas a % of GDP","Tax buoyancy\n ratioa"]
[null,"1999/2000",201.3,952.6,0.21099999999999999,0.85]
[null,"2000/01",220.1,1087.5999999999999,0.20200000000000001,0.66]
[null,"2001/02",252.3,1204.5,0.20899999999999999,1.3]
[null,"2002/03",281.89999999999998,1400.9,0.20100000000000001,0.72]
[null,"2003/04",302.39999999999998,1524.8,0.19800000000000001,0.82]
[null,"2004/05",355,1691.3,0.21,1.59]
[null,"2005/06",417.2,1885.7,0.221,1.52]
[null,"2006/07",495.5,2135.6,0.23200000000000001,1.42]
[null,"2007/08",572.79999999999995,2409.3000000000002,0.23799999999999999,1.22]
[null,"2008/09",625.1,2658.2,0.23499999999999999,0.88]
[null,"2009/10",598.70000000000005,2843,0.21099999999999999,-0.61]
[null,"2010/11",674.2,3123.3,0.216,1.28]
[null,"2011/12",742.7,3391.2,0.219,1.18]
[null,"2012/13",813.8,3633.6,0.224,1.34]
[null,"2013/14",900,3945.4,0.22800000000000001,1.23]
[null,"2014/15",986.3,4200.7,0.23499999999999999,1.48]
[null,"2015/16",1070,4498.8999999999996,0.23799999999999999,1.2]
[null,"2016/17",1144.0999999999999,4831.2,0.23699999999999999,0.94]
[null,"2017/18",1216.5,5138.3999999999996,{"$f":"C23/D23","v":0.23674684726763195},1]
[null,"2018/19",1287.7,5425.4,0.23699999999999999,1]
[null,"2019/20",1355.8,5712.6,0.23699999999999999,1]
[null,"2020/21",1249.7,5615.9,0.223,4.5999999999999996]
[null,"2021/22",1563.8,6312,0.248,2]
[null,"2022/23",1686.7,6721.8,0.251,1.2]
[null,"Source: South African Revenue Service (SARS), Tax Statistics 2023, 3 January 2024, pp9-10"]
[null,"a The tax buoyancy measures the sensitivity of tax revenue to changes in economic growth. It is calculated by dividing total revenue growth by nominal GDP growth. Where there is equivalence, tax buoyancy is at 1. When the growth in tax revenue is higher than economic growth, the tax buoyancy is higher than 1, and when it is lower, it is less than 1."]

{"sheet":"LG Tax buoyancy ratio","index":6,"n_rows":32,"n_cols":3,"rows_kept":32,"cut":false,"hidden":false,"merged":[[1,0,1,3]]}
[" LG"]
["Tax revenue buoyancy, 1994/95—2022/23"]
[null,"Revenue\nbuoyancy","Average\nbuoyancy"]
["1994/95",1.3,1.2]
["1995/96",0.84,1.2]
["1996/97",1.28,1.2]
["1997/98",1.18,1.2]
["1998/99",1.41,1.2]
["1999/2000",0.85,1.2]
["2000/01",0.66,1.2]
["2001/02",1.3,1.2]
["2002/03",0.72,1.2]
["2003/04",0.82,1.2]
["2004/05",1.59,1.2]
["2005/06",1.52,1.2]
["2006/07",1.42,1.2]
["2007/08",1.22,1.2]
["2008/09",0.88,1.2]
["2009/10",-0.61,1.2]
["2010/11",1.28,1.2]
["2011/12",1.18,1.2]
["2012/13",1.34,1.2]
["2013/14",1.23,1.2]
["2014/15",1.48,1.2]
["2015/16",1.2,1.2]
["2016/17",0.94,1.2]
["2017/18",1,1.2]
["2018/19",1,1.2]
["2019/20",1,1.2]
["2020/21",4.5999999999999996,1.2]
["2021/22",2,1.2]
["2022/23",1.2,1.2]

{"sheet":"Domestic taxes on goods&ser","index":7,"n_rows":40,"n_cols":8,"rows_kept":40,"cut":false,"hidden":false,"merged":[[38,0,38,7],[39,0,39,7],[1,0,1,7],[4,1,4,6],[15,0,15,7],[26,0,26,7],[36,0,36,7],[37,0,37,7]]}
[]
["Domestic taxes on goods and services, 2013/14-2022/23"]
[]
[null,"VAT","Fuel levy","Specific\nexcise duties","Ad valorema\nexcise duties","Environmental\ntaxes","Otherb","Total"]
["Year","—Rbn—"]
["2013/14",237.7,43.7,29,2.4,11.7,0.1,324.5]
["2014/15",261.3,48.5,32.299999999999997,3,11.3,0.2,356.6]
["2015/16",281.10000000000002,55.6,35.1,3,10.9,0.2,386]
["2016/17",289.2,62.8,35.799999999999997,3.4,11,0.4,402.5]
["2017/18",298,70.900000000000006,37.4,3.8,11.9,0.2,422.2]
["2018/19",324.8,75.400000000000006,40.799999999999997,4.2,11.9,3.4,460.5]
["2019/20",346.8,80.2,46.8,4.0999999999999996,11.7,2.7,492.3]
["2020/21",331.2,75.5,32.299999999999997,3.4,11.2,2.2999999999999998,455.9]
["2021/22",390.9,88.9,49.7,4.7,13.1,2.4,549.79999999999995]
["2022/23",422.4,80.5,55.2,5.5,14.1,2.2999999999999998,580]
["—Proportion of total tax revenuec—"]
["2013/14",0.26400000000000001,4.9000000000000002E-2,3.2000000000000001E-2,3.0000000000000001E-3,1.2999999999999999E-2,0,0.36099999999999999]
["2014/15",0.26500000000000001,4.9000000000000002E-2,3.3000000000000002E-2,3.0000000000000001E-3,1.0999999999999999E-2,0,0.36199999999999999]
["2015/16",0.26300000000000001,5.1999999999999998E-2,3.3000000000000002E-2,3.0000000000000001E-3,0.01,0,0.36099999999999999]
["2016/17",0.253,5.5E-2,3.1E-2,3.0000000000000001E-3,0.01,0,0.35199999999999998]
["2017/18",0.245,5.8000000000000003E-2,3.1E-2,3.0000000000000001E-3,0.01,0,0.34699999999999998]
["2018/19",0.252,5.8999999999999997E-2,3.2000000000000001E-2,3.0000000000000001E-3,8.9999999999999993E-3,3.0000000000000001E-3,0.35799999999999998]
["2019/20",0.25600000000000001,5.8999999999999997E-2,3.5000000000000003E-2,3.0000000000000001E-3,8.9999999999999993E-3,2E-3,0.36299999999999999]
["2020/21",0.26500000000000001,0.06,2.5999999999999999E-2,3.0000000000000001E-3,8.9999999999999993E-3,2E-3,0.36499999999999999]
["2021/22",0.25,5.7000000000000002E-2,3.2000000000000001E-2,3.0000000000000001E-3,8.0000000000000002E-3,2E-3,0.35199999999999998]
["2022/23",0.25,4.8000000000000001E-2,3.3000000000000002E-2,3.0000000000000001E-3,8.0000000000000002E-3,1E-3,0.34399999999999997]
["—Year-on-year change—"]
["2014/15",9.9000000000000005E-2,0.109,0.113,0.253,-0.03,0.34399999999999997,9.9000000000000005E-2]
["2015/16",7.5999999999999998E-2,0.14699999999999999,8.5000000000000006E-2,1.7000000000000001E-2,-3.3000000000000002E-2,0.14199999999999999,8.2000000000000003E-2]
["2016/17",2.9000000000000001E-2,0.129,0.02,0.127,4.0000000000000001E-3,0.69899999999999995,4.2999999999999997E-2]
["2017/18",3.1E-2,0.13,4.3999999999999997E-2,0.113,0.08,-0.39200000000000002,4.9000000000000002E-2]
["2018/19",0.09,6.2E-2,9.2999999999999999E-2,0.109,1E-3,14.013,9.0999999999999998E-2]
["2019/20",6.8000000000000005E-2,6.4000000000000001E-2,0.14699999999999999,-1.6E-2,-1.7000000000000001E-2,-0.22900000000000001,6.9000000000000006E-2]
["2020/21",-4.4999999999999998E-2,-5.8000000000000003E-2,-0.311,-0.17899999999999999,-4.5999999999999999E-2,-0.13100000000000001,-7.3999999999999996E-2]
["2021/22",0.18,0.17699999999999999,0.54,0.39600000000000002,0.17299999999999999,6.3E-2,0.20599999999999999]
["2022/23",8.1000000000000003E-2,-9.5000000000000001E-2,0.11,0.16800000000000001,7.4999999999999997E-2,-6.3E-2,5.5E-2]
["Source: SARS, Tax Statistics 2023, 3 January 2024, p27; Socio-Economic Survey of South Africa 2024, p167"]
["a Ad valorem products include, among others, motor vehicles, electronic equipment, cosmetics, perfumes and other products generally regarded as “luxury items”. "]
["b Includes universal service fund, turnover tax for micro businesses, tyre levy and international pollution compensation fund."]
["c CRA calculations."]

{"sheet":"Taxes on international trade","index":8,"n_rows":22,"n_cols":7,"rows_kept":22,"cut":false,"hidden":false,"merged":[[1,0,1,6],[4,1,4,4],[13,0,13,6],[21,0,21,6]]}
[]
["Taxes on international trade and transactions, 2015/16-2022/23"]
[]
[null,"Customs\nduties","Miscellaneous\ncustoms and\nexcise receipts","Diamond\nexport levy","Health promotion\nlevy on imports","Export\n tax","Total"]
["Year","—Rbn—"]
["2015/16",46.25,0.56999999999999995,0.13,"—","—",46.94]
["2016/17",45.58,0.41,0.12,"—","—",46.1]
["2017/18",49.15,0.7,0.09,"—","—",49.94]
["2018/19",54.97,0.62,0.08,0.05,"—",55.72]
["2019/20",55.43,0.73,0.1,7.0000000000000007E-2,"—",56.32]
["2020/21",47.29,0.05,0.05,7.0000000000000007E-2,"—",47.46]
["2021/22",57.99,1.07,0.17,0.08,0.41,59.72]
["2022/23",73.95,1.02,0.15,0.11,0.84,76.069999999999993]
["—Year-on-year change—"]
["2016/17",-1.4999999999999999E-2,-0.28199999999999997,-7.3999999999999996E-2,"—","—",-1.7999999999999999E-2]
["2017/18",7.8E-2,0.72599999999999998,-0.26100000000000001,"—","—",8.3000000000000004E-2]
["2018/19",0.11799999999999999,-0.11,-0.10199999999999999,"—","—",0.11600000000000001]
["2019/20",8.0000000000000002E-3,0.17499999999999999,0.214,"—","—",1.0999999999999999E-2]
["2020/21",-0.14699999999999999,-0.93600000000000005,-0.46100000000000002,"—","—",-0.157]
["2021/22",0.22600000000000001,21.983000000000001,2.3330000000000002,"—","—",0.25800000000000001]
["2022/23",0.27500000000000002,-0.05,-0.11,"—","—",0.27400000000000002]
["Source: SARS, Tax Statistics 2023, 3 January 2024, p30; Socio-Economic Survey of South Africa 2024, p168"]

{"sheet":"Health promotion levy","index":9,"n_rows":13,"n_cols":5,"rows_kept":13,"cut":false,"hidden":false,"merged":[[4,1,4,3],[1,0,1,4],[12,0,12,4],[10,0,10,4]]}
[]
["Health promotion levy, 2018/19-2022/23"]
[]
["Year","Health promotion\nlevy","Health promotion\nlevy on imports","Total","Change"]
[null,"—Rbn—"]
["2018/19",3.2,0.05,3.25,"—"]
["2019/20",2.4500000000000002,7.0000000000000007E-2,2.5099999999999998,-0.22600000000000001]
["2020/21",2.0499999999999998,7.0000000000000007E-2,2.11,-0.159]
["2021/22",2.1800000000000002,0.08,2.2599999999999998,6.9000000000000006E-2]
["2022/23",2.2000000000000002,0.11,2.31,0.02]
["Source: SARS, Tax Statistics 2023, 3 January 2024, p17"]
[]
["a Levy imposed on locally manufactured sugary beverages and is payable by manufacturers."]

{"sheet":"Environmental taxes ","index":10,"n_rows":17,"n_cols":9,"rows_kept":17,"cut":false,"hidden":false,"merged":[[1,0,1,8],[4,2,4,8],[14,0,14,8],[16,0,16,8]]}
[]
["Environmental taxes, 2014/15-2022/23"]
[]
[null,"Air \npassenger\ntax","Tyre levy","Plastic bag\nlevy","Electricity\nlevy","Incandescent\nlight bulb levy","CO2 tax on motor\nvehicle emissions","Carbon\ntaxa","Total"]
["Year",null,"—Rbn—"]
["2014/15",0.91,"—",0.17,8.65,0.09,1.48,"—",11.3]
["2015/16",0.94,"—",0.18,8.4700000000000006,0.05,1.28,"—",10.92]
["2016/17",1,0.08,0.23,8.4600000000000009,7.0000000000000007E-2,1.21,"—",11.05]
["2017/18",1.0900000000000001,0.72,0.24,8.5,0.06,1.34,"—",11.94]
["2018/19",1.08,0.73,0.3,8.4,0.04,1.39,"—",11.95]
["2019/20",1.07,0.71,0.32,8.2899999999999991,0.03,1.33,"—",11.75]
["2020/21",0.14000000000000001,0.6,0.57999999999999996,7.74,0.02,1.47,0.65,11.2]
["2021/22",0.28999999999999998,0.7,0.66,7.89,0.02,2.17,1.4,13.14]
["2022/23",0.79,0.75,0.68,7.37,0.02,2.93,1.59,14.13]
["Source: SARS, Tax Statistics 2023, 3 January 2024, p16; Socio-Economic Survey of South Africa 2024, p168"]
[]
["a The carbon tax was introduced with effect from 1 June 2019."]

{"sheet":"Tax revenue by revenue sourc","index":11,"n_rows":25,"n_cols":7,"rows_kept":25,"cut":false,"hidden":false,"merged":[[24,0,24,6],[1,0,1,6],[4,1,4,4],[13,1,13,4],[22,0,22,6],[23,0,23,6],[3,6,4,6]]}
[]
["Tax revenue by main revenue source, 1994/95-2022/23"]
[]
[null,"1994/95","2004/05","2014/15","2021/22","2022/23","Change\n2021/22-2022/23"]
["Revenue source","—Rbn—"]
["Personal income tax (PIT)",45,111,353.9,555.5,602,{"$f":"(F6-E6)/E6","v":8.3708370837083712E-2}]
["Corporate income tax (CIT)",12,70.8,186.6,323.5,347.7,{"$f":"(F7-E7)/E7","v":7.4806800618237981E-2}]
["Secondary tax on companies (STC)/dividend tax (DT)a",1.3,7.5,21.2,33.4,38.1,0.14071856287425158]
["Value added tax (VAT)",29.3,98.2,261.3,390.9,422.4,8.0583269378357636E-2]
["Fuel levy",8.4,19.2,48.5,88.9,80.5,-9.4488188976378007E-2]
["Customs and excise duties",11,26,73,107.7,129.1,0.1987000928505106]
["Otherb",6.9,22.4,41.7,63.9,66.900000000000006,4.6948356807511853E-2]
["Total",113.8,355,986.3,1563.8,1686.7,7.859061261030828E-2]
[null,"—Proportional breakdown—"]
["Personal income tax (PIT)",0.39500000000000002,0.313,0.35899999999999999,0.35499999999999998,0.35699999999999998,"—"]
["Corporate income tax (CIT)",0.105,0.19900000000000001,0.189,0.20699999999999999,0.20599999999999999,"—"]
["Secondary tax on companies (STC)/dividend tax (DT)a",1.0999999999999999E-2,2.1000000000000001E-2,2.1999999999999999E-2,2.1000000000000001E-2,2.3E-2,"—"]
["Value added tax (VAT)",0.25700000000000001,0.27700000000000002,0.26500000000000001,0.25,0.25,"—"]
["Fuel levy",7.2999999999999995E-2,5.3999999999999999E-2,4.9000000000000002E-2,5.7000000000000002E-2,4.8000000000000001E-2,"—"]
["Customs and excise duties",9.7000000000000003E-2,7.2999999999999995E-2,7.3999999999999996E-2,6.9000000000000006E-2,7.6999999999999999E-2,"—"]
["Otherb",0.06,6.3E-2,4.2000000000000003E-2,4.1000000000000002E-2,0.04,"—"]
["Total",1,1,1,1,1,"–"]
["Source: SARS, Tax Statistics 2023, 3 January 2024, p22; Socio-Economic Survey of South Africa 2024, p169"]
["a The dividend tax replaced the secondary tax on companies from 1 April 2012. "]
["b Includes transfer duties and securities transfer tax. The electricity levy is included from July 2009."]

{"sheet":"Tax revenue as % of GDP","index":12,"n_rows":16,"n_cols":7,"rows_kept":16,"cut":false,"hidden":false,"merged":[[13,0,13,5],[14,0,14,5],[1,0,1,6],[12,0,12,6],[15,0,15,6]]}
[]
["Tax revenue by main source as a proportion of GDP, 1994/95-2022/23"]
[]
["Revenue source","1994/95","2004/05","2014/15","2020/21","2021/22","2022/23"]
["Personal income tax (PIT)",0.09,7.6999999999999999E-2,9.1999999999999998E-2,8.6999999999999994E-2,8.7999999999999995E-2,0.09]
["Corporate income tax (CIT)",2.4E-2,4.9000000000000002E-2,4.8000000000000001E-2,3.5999999999999997E-2,5.0999999999999997E-2,5.1999999999999998E-2]
["Secondary tax on companies (STC)/dividend tax (DT)a",3.0000000000000001E-3,5.0000000000000001E-3,5.0000000000000001E-3,4.0000000000000001E-3,5.0000000000000001E-3,6.0000000000000001E-3]
["Value added tax (VAT)",5.8999999999999997E-2,6.8000000000000005E-2,6.8000000000000005E-2,5.8999999999999997E-2,6.2E-2,6.3E-2]
["Fuel levy",1.7000000000000001E-2,1.2999999999999999E-2,1.2999999999999999E-2,1.2999999999999999E-2,1.4E-2,1.2E-2]
["Customsb",1.0999999999999999E-2,8.9999999999999993E-3,1.9E-2,1.4E-2,1.7000000000000001E-2,1.9E-2]
["Otherc",2.5000000000000001E-2,2.4E-2,1.0999999999999999E-2,8.0000000000000002E-3,0.01,0.01]
["Total",0.22900000000000001,0.245,0.255,0.223,0.248,0.251]
["Source: SARS, Tax Statistics 2023, 3 January 2024, p22; Socio-Economic Survey of South Africa 2024, p169"]
["a The dividend tax replaced the secondary tax on companies from 1 April 2012."]
["b Includes customs duties and specific excise duties."]
["c Includes transfer duties and securities transfer tax. The electricity levy is included from July 2009."]

{"sheet":"Intern. Tax revenue % of GDP.","index":13,"n_rows":46,"n_cols":6,"rows_kept":46,"cut":false,"hidden":false,"merged":[[1,0,1,4],[44,0,44,5],[45,0,45,5],[3,0,3,5],[5,1,5,5]]}
[]
["International comparisons"]
[]
["Tax revenue collected by central government as a proportion of GDP, selected countries, 2005-22"]
[]
[null,"—Tax revenue as a proportion of GDPa—"]
["Country",2005,2010,2015,2020,2022]
["Australia",0.248,0.20499999999999999,0.219,0.22600000000000001,0.23599999999999999]
["Botswana",0.26900000000000002,0.23899999999999999,0.26300000000000001,0.223,0.19600000000000001]
["Brazil",0.16500000000000001,0.14199999999999999,0.13600000000000001,0.127,0.14699999999999999]
["Chile",0.18099999999999999,0.17499999999999999,0.17499999999999999,0.16200000000000001,0.21299999999999999]
["China",8.5999999999999993E-2,0.10199999999999999,9.4E-2,8.1000000000000003E-2,7.6999999999999999E-2]
["Denmark",0.33100000000000002,0.32700000000000001,0.33900000000000002,0.34499999999999997,0.30599999999999999]
["Egypt",0.14099999999999999,0.14099999999999999,"—","—","—"]
["France",0.17,0.151,0.155,0.14699999999999999,0.14399999999999999]
["Germany",0.107,0.112,0.115,0.106,0.112]
["Ghana",0.21299999999999999,0.13400000000000001,0.11700000000000001,0.113,0.123]
["Greece",0.2,0.20100000000000001,0.251,0.253,0.27700000000000002]
["Hong Kong","—","—","—","—","—"]
["India",0.10100000000000001,0.104,0.106,"—","—"]
["Indonesia",0.123,0.105,0.108,8.3000000000000004E-2,0.104]
["Ireland",0.255,0.218,0.187,0.16500000000000001,0.17299999999999999]
["Israel",0.246,0.221,0.23100000000000001,0.219,0.25]
["Italy",0.22,0.23699999999999999,0.247,0.248,0.249]
["Japan",0.1,8.6999999999999994E-2,0.113,0.123,0.14099999999999999]
["Kazakhstan",0.17100000000000001,0.157,9.8000000000000004E-2,8.3000000000000004E-2,9.4E-2]
["Lithuania",0.19800000000000001,0.16,0.16700000000000001,0.2,0.21099999999999999]
["Mexico","—",9.7000000000000003E-2,0.123,0.13900000000000001,0.13400000000000001]
["Mozambique","—",0.14299999999999999,0.2,0.215,0.23200000000000001]
["Netherlands",0.21199999999999999,0.21,0.21199999999999999,0.24399999999999999,0.24099999999999999]
["Nigeria","—","—","—","—","—"]
["Pakistan","—","—","—","—","—"]
["Philippines",0.11899999999999999,0.11600000000000001,0.13,0.14000000000000001,0.14599999999999999]
["Poland",0.16500000000000001,0.16600000000000001,0.157,0.17499999999999999,0.17199999999999999]
["Russia",0.16600000000000001,0.13,0.106,0.108,0.11]
["Saudi Arabia","—",2.5000000000000001E-2,3.3000000000000002E-2,8.2000000000000003E-2,7.8E-2]
["South Africa",0.22700000000000001,0.22,0.24299999999999999,0.22500000000000001,0.254]
["Spain",0.155,0.124,0.14199999999999999,0.13600000000000001,0.158]
["Switzerland",9.0999999999999998E-2,9.4E-2,9.6000000000000002E-2,9.2999999999999999E-2,9.0999999999999998E-2]
["Thailand",0.161,0.14899999999999999,0.161,0.14499999999999999,0.14399999999999999]
["Turkey","—",0.189,0.182,0.17699999999999999,0.161]
["Uganda","—","—",0.108,0.114,0.125]
["United Kingdom",0.255,0.253,0.25,0.248,0.27300000000000002]
["United States",0.107,8.5999999999999993E-2,0.112,0.10199999999999999,0.122]
["Source: The World Bank, World Development Indicators, accessed 10 December 2024"]
["a Tax revenue as a share of GDP provides a quick overview of the fiscal obligations and incentives facing the private sector across countries. The table shows only central government data, which may significantly understate the total tax burden, particularly in countries where provincial and municipal governments are large or have considerable tax authority. Low ratios of tax revenue to GDP may reflect weak administration and large-scale tax avoidance or evasion. Low ratios may also reflect a sizeable parallel economy with unrecorded and undisclosed incomes. Tax revenue ratios tend to rise with income, with higher income countries relying on taxes to finance a much broader range of social services and social security than lower income countries are able to. [Source: World Bank, World Development Indicators 2017, April 2017, p88]."]

{"sheet":"Registered taxpayers ","index":14,"n_rows":25,"n_cols":6,"rows_kept":25,"cut":false,"hidden":false,"merged":[[1,0,1,5],[22,0,22,5],[23,0,23,5],[24,0,24,5],[21,0,21,5]]}
[]
["Registered taxpayersa, 2009-23"]
[]
["Number as at","Individualsbc","Companies","Trusts","Employers \nPAYE","VAT\nvendors"]
["31 March 2009",5540646,1834009,392260,393974,737885]
["31 March 2010",5920612,1878856,331954,395575,685523]
["31 March 2011",10346175,2078182,326649,386428,664267]
["31 March 2012",13703717,2034719,301365,384883,652349]
["31 March 2013",15418920,2195883,312066,391254,650540]
["31 March 2014",16779711,2685405,322188,407066,662194]
["31 March 2015",18185538,2935385,331584,429691,679274]
["31 March 2016",19075270,3278708,340000,458048,706874]
["31 March 2017",19980110,3732416,345048,489445,742388]
["31 March 2018",21104375,3202007,351564,520918,773783]
["31 March 2019",22170513,2020759,357859,552611,802957]
["31 March 2020",22919701,2548975,363860,582289,831821]
["31 March 2021",23850668,3112509,367540,618478,880553]
["31 March 2022",24832105,3532646,373084,632599,941406]
["31 March 2023",25944562,3926252,379280,643370,953665]
["2013-23",{"$f":"(B19-B9)/B9","v":0.68264456913973226},{"$f":"(C19-C9)/C9","v":0.78800600942764254},0.21538392519531124,0.64437935458806805,0.46595904940510963]
["2022-23",{"$f":"(B19-B18)/B18","v":4.4799142078369915E-2},{"$f":"(C19-C18)/C18","v":0.11141959879365212},1.6607520022300606E-2,1.7026583981321501E-2,1.3022011756882791E-2]
["Source: SARS, Tax Statistics 2023, 3 January 2024, p5; Socio-Economic Survey of South Africa 2024, p171"]
["a Excludes cases where status is in suspense  estate  and address unknown. The tax year for individuals starts on 1 March and ends at the end of February the following year. The tax year for companies is normally the financial year of the company for financial reporting purposes."]
["b The official documents sometimes refer to persons' sometimes to individuals."]
["c The number of individuals registered for income tax in 2010/11 has increased due to the new employer filing process, which requires all employees to be registered even if they are not liable to submit tax returns."]

{"sheet":"Maximum marginal tax rates","index":15,"n_rows":27,"n_cols":6,"rows_kept":27,"cut":false,"hidden":false,"merged":[[1,0,1,5],[22,0,22,5],[25,0,25,5]]}
[]
["Maximum marginal tax rates, 2009/10-2023/24"]
["Period","PIT a","CIT b","STC /DT c","VAT d","Transfer duty"]
["01 Apr 2009–31 Mar 2010",0.4,0.28000000000000003,0.1,0.14000000000000001,0.08]
["01 Apr 2010–31 Mar 2011",0.4,0.28000000000000003,0.1,0.14000000000000001,0.08]
["01 Apr 2011–31 Mar 2012",0.4,0.28000000000000003,0.1,0.14000000000000001,0.08]
["01 Apr 2012–31 Mar 2013",0.4,0.28000000000000003,0.15,0.14000000000000001,0.08]
["01 Apr 2013–31 Mar 2014",0.4,0.28000000000000003,0.15,0.14000000000000001,0.08]
["01 Apr 2014–28 Feb 2015",0.4,0.28000000000000003,0.15,0.14000000000000001,0.08]
["01 Mar 2015–31 Mar 2015",0.41,0.28000000000000003,0.15,0.14000000000000001,0.11]
["01 Apr 2015–28 Feb 2016",0.41,0.28000000000000003,0.15,0.14000000000000001,0.11]
["01 Mar 2016–21 Feb 2017",0.41,0.28000000000000003,0.15,0.14000000000000001,0.13]
["22 Feb 2017–28 Feb 2017",0.41,0.28000000000000003,0.2,0.14000000000000001,0.13]
["01 Mar 2017–31 Mar 2017",0.45,0.28000000000000003,0.2,0.14000000000000001,0.13]
["01 Apr 2017–31 Mar 2018",0.45,0.28000000000000003,0.2,0.14000000000000001,0.13]
["01 Apr 2018–31 Mar 2019",0.45,0.28000000000000003,0.2,0.15,0.13]
["01 Apr 2019–31 Mar 2020",0.45,0.28000000000000003,0.2,0.15,0.13]
["01 Apr 2020–31 Mar 2021",0.45,0.28000000000000003,0.2,0.15,0.13]
["01 Apr 2021–31 Mar 2022",0.45,0.28000000000000003,0.2,0.15,0.13]
["01 Apr 2022–30 Mar 2023",0.45,0.28000000000000003,0.2,0.15,0.13]
["31 Mar 2023–31 Mar 2023",0.45,0.27,0.2,0.15,0.13]
["01 Apr 2023–31 Mar 2024",0.45,0.27,0.2,0.15,0.13]
["Source: SARS, Tax Statistics 2024, December 2024, p15; Socio-Economic Survey of South Africa 2024, p171"]
["a Personal income tax."]
["b Corporate income tax."]
["c The dividend tax replaced the secondary tax on companies from 1 April 2012. The dividend tax is a tax imposed on shareholders at a rate of 15% on receipt of dividends, whereas the secondary tax on companies was a tax imposed on companies (at a rate of 10%) on the declaration of dividends."]
["d Value added tax."]

{"sheet":"INDIVIDUAL TAXPAYERS","index":16,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Individual tax brackets","index":17,"n_rows":33,"n_cols":4,"rows_kept":33,"cut":false,"hidden":false,"merged":[[2,0,2,3],[4,0,4,3],[5,1,5,2],[13,0,13,1],[13,2,13,3],[19,0,19,3],[20,1,20,2],[28,0,28,1],[28,2,28,3],[32,0,32,3]]}
[]
[]
["Individual tax brackets, 2023/24 and 2024/25"]
[]
["—2023/24—"]
["Taxable income ","—Rate of tax—"]
["R0-R237 100","18% of each R1"]
["R237 101-R370 500","R42 678 + 26%","of the amount above R237 100"]
["R370 501-R512 800","R77 362  + 31%","of the amount above R370 500"]
["R512 801-R673 000","R121 475 + 36%","of the amount above R512 800"]
["R673 001-R857 900","R179 147 + 39%","of the amount above R673 000"]
["R857 901-R1 817 000","R251 258 + 41%","of the amount above R857 900"]
["R1 817 001 and above","R644 489 + 45%","of the amount above R1 817 000"]
["—Rebates—",null,"—Tax threshold—"]
["Primary","R17 235","Below age 65","R95 750"]
["Secondary",9444,"Age 65 and over","R148 217"]
["Tertiary","R3 145","Age 75 and over","R165 689"]
[]
[]
["—2024/25—"]
["Taxable income ","—Rate of tax—"]
["R0-R237 100","18% of each R1"]
["R237 101-R370 500","R42 678 + 26%","of the amount above R237 100"]
["R370 501-R512 800","R77 362  + 31%","of the amount above R370 500"]
["R512 801-R673 000","R121 475 + 36%","of the amount above R512 800"]
["R673 001-R857 900","R179 147 + 39%","of the amount above R673 000"]
["R857 901-R1 817 000","R251 258 + 41%","of the amount above R857 900"]
["R1 817 001 and above","R644 489 + 45%","of the amount above R1 817 000"]
["—Rebates—",null,"—Tax threshold—"]
["Primary","R17 235","Below age 65","R95 750"]
["Secondary",9444,"Age 65 and over","R148 217"]
["Tertiary","R3 145","Age 75 and over","R165 689"]
["Source: National Treasury, Budget Review 2024, 21 February 2024"]

{"sheet":"Individual taxpayers 2019-22","index":18,"n_rows":11,"n_cols":7,"rows_kept":11,"cut":false,"hidden":false,"merged":[[1,0,1,6],[8,0,8,6],[9,0,9,6],[10,0,10,6]]}
[]
["Individual taxpayers, 2019-22"]
[]
["Date","Registereda","Growth in\nregister","Tax year","Expected to\nsubmit returnsb","Assessed","Proportion\nassessed"]
["31 March 2019",22170513,5.0999999999999997E-2,2019,7122243,5492222,{"$f":"F5/E5","v":0.77113656470300151}]
["31 March 2020",22919701,3.4000000000000002E-2,2020,7098024,5989814,{"$f":"F6/E6","v":0.84387063216467006}]
["31 March 2021",23850668,4.1000000000000002E-2,2021,6786190,6012746,0.88600000000000001]
["31 March 2022",24832105,4.1000000000000002E-2,2022,7068925,5989787,0.84699999999999998]
["Source: SARS, Tax Statistics 2023, 3 January 2024, p41"]
["a   Number of individuals registered as at 31 March of each year (active cases excluding cases where status is in suspense, estate or address unknown ). Compulsory for all employees of employers to be registered for income tax from 2011."]
["b   Expected taxpayers are those who are expected to submit a return for a specific tax year. Cases can be on register and active for other years, but may not be active for a specific tax year."]

{"sheet":"Individ tax income&tax assessed","index":19,"n_rows":9,"n_cols":7,"rows_kept":9,"cut":false,"hidden":false,"merged":[[1,0,1,6],[8,0,8,6]]}
[]
["Individual taxable income and tax assessed, 2019-22"]
[]
["Tax\n year","Number of\ntaxpayers\nassessed","Taxable\n income\nRm","Average taxable \nincome\nR","Tax\n assessed\nRm","Average tax\nassessed\nR","Tax assessed as a proportion of taxable income"]
[2019,5492222,1856901,338096,407715,74235,0.22]
[2020,5989814,1985425,331467,441710,73744,0.222]
[2021,6012746,1934241,321690,412030,68526,0.21299999999999999]
[2022,5989787,2057814,343554,447584,74725,0.218]
["Source: SARS, Tax Statistics 2023, 3 January 2024, p44"]

{"sheet":"As.taxpayers by income numbers","index":20,"n_rows":27,"n_cols":5,"rows_kept":27,"cut":false,"hidden":false,"merged":[[26,0,26,4],[11,1,11,4],[4,1,4,4],[18,1,18,4],[1,0,1,4],[25,0,25,4]]}
[]
["Assessed individual taxpayers by selected\ntaxable income group, 2019-22 "]
[]
[null,2019,2020,2021,2022]
["Taxable income group","—Number of taxpayers—"]
["<= 0a",217592,257905,270267,213728]
["R1–R70 000",531860,765290,923897,964917]
["R70 001–R350 000",2978431,3032818,2934867,2751282]
["R350 001–R500 000",783084,859681,840802,894995]
["R500 000 +",981255,1074120,1042913,1164865]
["Total",5492222,5989814,6012746,5989787]
[null,"—Taxable income Rbn—"]
["<= 0a",-23.2,-35.1,-23.9,-33.4]
["R1–R70 000",19.3,23.8,29,27.4]
["R70 001–R350 000",585.70000000000005,602.1,581.79999999999995,555.6]
["R350 001–R500 000",326.10000000000002,358.3,350.3,373.4]
["R500 000 +",949.1,1036.3,997,1134.8]
["Total",1856.9,1985.4,1934.2,2057.8000000000002]
[null,"—Tax assessed Rbn—"]
["<= 0a",0,0,0,0]
["R1–R70 000",0,0,0,0]
["R70 001–R350 000",58,60.3,54.3,50.2]
["R350 001–R500 000",59.6,65.400000000000006,61.1,62.9]
["R500 000 +",290.10000000000002,316,296.5,334.5]
["Total",407.7,441.7,412,447.6]
["Source: SARS, Tax Statistics 2023, 3 January 2024, p69"]
["a  This bracket refers to taxpayers with assessed losses. In the majority of instances this would be the result of losses granted to individuals running businesses as sole proprietors. However, an assessed loss could also arise if a taxpayer had, for example, a taxable income of R200 000 but incurred R300 000 of medical expenses, resulting in an assessed loss."]

{"sheet":"As.taxpayers by income %","index":21,"n_rows":27,"n_cols":5,"rows_kept":27,"cut":false,"hidden":false,"merged":[[26,0,26,4],[4,1,4,4],[11,1,11,4],[18,1,18,4],[1,0,1,4],[25,0,25,4]]}
[]
["Assessed individual taxpayers by selected\ntaxable income group, 2019-22 "]
[]
[null,2019,2020,2021,2022]
["Taxable income group","—Proportion of taxpayers—"]
["<= 0a",0.04,4.2999999999999997E-2,4.4999999999999998E-2,3.5999999999999997E-2]
["R1–R70 000",9.7000000000000003E-2,0.128,0.154,0.161]
["R70 001–R350 000",0.54200000000000004,0.50600000000000001,0.48799999999999999,0.45900000000000002]
["R350 001–R500 000",0.14299999999999999,0.14399999999999999,0.14000000000000001,0.14899999999999999]
["R500 000 +",0.17899999999999999,0.17899999999999999,0.17299999999999999,0.19400000000000001]
["Total",1,1,1,1]
[null,"—Taxable income—"]
["<= 0a",-1.2999999999999999E-2,-1.7999999999999999E-2,-1.2E-2,-1.6E-2]
["R1–R70 000",0.01,1.2E-2,1.4999999999999999E-2,1.2999999999999999E-2]
["R70 001–R350 000",0.315,0.30299999999999999,0.30099999999999999,0.27]
["R350 001–R500 000",0.17599999999999999,0.18,0.18099999999999999,0.18099999999999999]
["R500 000 +",0.51100000000000001,0.52200000000000002,0.51500000000000001,0.55100000000000005]
["Total",1,1,1,1]
[null,"—Tax assessed—"]
["<= 0a",0,0,0,0]
["R1–R70 000",0,0,0,0]
["R70 001–R350 000",0.14199999999999999,0.13600000000000001,0.13200000000000001,0.112]
["R350 001–R500 000",0.14599999999999999,0.14799999999999999,0.14799999999999999,0.14199999999999999]
["R500 000 +",0.71199999999999997,0.71499999999999997,0.72,0.747]
["Total",1,1,1,1]
["Source: SARS, Tax Statistics 2023, 29 December 2023, p70"]
["a This bracket refers to taxpayers with assessed losses. In the majority of instances this would be the result of losses granted to individuals running businesses as sole proprietors. However, an assessed loss could also arise if a taxpayer had, for example, a taxable income of R200 000 but incurred R300 000 of medical expenses, resulting in an assessed loss."]

{"sheet":"BC Taxpayers&tax by income","index":22,"n_rows":10,"n_cols":4,"rows_kept":10,"cut":false,"hidden":false,"merged":[[2,0,2,4]]}
["BC"]
[]
["Individual taxpayers and tax paid by taxable income groups, 2022"]
[]
[]
[null,"Number of taxpayers","Taxable income","Tax assessed"]
["R1–R70 000",0.161,1.2999999999999999E-2,0]
["R70 001–R350 000",0.45900000000000002,0.27,0.112]
["R350 001–R500 000",0.14899999999999999,0.18099999999999999,0.14199999999999999]
["R500 000 +",0.19400000000000001,0.55100000000000005,0.747]

{"sheet":"Indiv taxpayers&income by age","index":23,"n_rows":25,"n_cols":5,"rows_kept":25,"cut":false,"hidden":false,"merged":[[1,1,1,4],[14,2,14,4],[25,1,25,4],[24,1,24,4],[4,3,4,4],[3,2,4,2],[3,1,4,1]]}
[]
[null,"Individual taxable income and tax assessed by age group, 2022"]
[]
[null,"Age group","Number of\ntaxpayers","Taxable income","Tax \nassessed "]
[null,null,null,"—Rbn—"]
[null,"<18",39372,5.5,0.8]
[null,"18–24",409817,27.5,2.4]
[null,"25–34",1423408,351.6,60.8]
[null,"35–44",1533415,587.4,130.80000000000001]
[null,"45–54",1220857,574.6,140.1]
[null,"55–64",831169,363.1,87.6]
[null,"65–74",362427,106.3,18.899999999999999]
[null,"75 and older",169322,41.8,6.2]
[null,"Total",{"$f":"SUM(C6:C13)","v":5989787},2057.8000000000002,447.6]
[null,null,"—Proportion of total—"]
[null,"<18",7.0000000000000001E-3,3.0000000000000001E-3,2E-3]
[null,"18–24",6.8000000000000005E-2,1.2999999999999999E-2,5.0000000000000001E-3]
[null,"25–34",0.23799999999999999,0.17100000000000001,0.13600000000000001]
[null,"35–44",0.25600000000000001,0.28499999999999998,0.29199999999999998]
[null,"45–54",0.20399999999999999,0.27900000000000003,0.313]
[null,"55–64",0.13900000000000001,0.17599999999999999,0.19600000000000001]
[null,"65–74",6.0999999999999999E-2,5.1999999999999998E-2,4.2000000000000003E-2]
[null,"75 and older",2.8000000000000001E-2,0.02,1.4E-2]
[null,"Total",1,1,1]
[null,"Source: SARS, Tax Statistics 2023, 3 January 2024, p74"]

{"sheet":"As.taxpayers top group numbers","index":24,"n_rows":22,"n_cols":5,"rows_kept":22,"cut":false,"hidden":false,"merged":[[21,0,21,4],[1,0,1,4],[4,1,4,4],[9,1,9,4],[14,1,14,4],[19,0,19,4]]}
[]
["Assessed individual taxpayers for top income groupsa, 2019-22"]
[]
[null,2019,2020,2021,2022]
["Taxable income group","— Number of taxpayers —"]
["R1 000 001–R2 000 000",183668,203210,198811,229926]
["R2 000 001–R5 000 000",43238,45960,43741,50937]
["R5 000 001 +",8213,8632,7884,9435]
["Total",{"$f":"SUM(B6:B8)","v":235119},{"$f":"SUM(C6:C8)","v":257802},{"$f":"SUM(D6:D8)","v":250436},{"$f":"SUM(E6:E8)","v":290298}]
[null,"—Taxable income Rbn—"]
["R1 000 001–R2 000 000",241.8,266.60000000000002,261,302]
["R2 000 001–R5 000 000",123.1,130.80000000000001,124,144.30000000000001]
["R5 000 001 +",79.5,86.7,76.099999999999994,96.7]
["Total",{"$f":"SUM(B11:B13)","v":444.4},{"$f":"SUM(C11:C13)","v":484.1},{"$f":"SUM(D11:D13)","v":461.1},{"$f":"SUM(E11:E13)","v":543}]
[null,"—Tax assessed Rbn—"]
["R1 000 001–R2 000 000",79.5,87.6,84.4,96.3]
["R2 000 001–R5 000 000",48,50.8,47.4,54.9]
["R5 000 001 +",34.1,37.200000000000003,32.200000000000003,40.9]
["Total",{"$f":"SUM(B16:B18)","v":161.6},{"$f":"SUM(C16:C18)","v":175.59999999999997},{"$f":"SUM(D16:D18)","v":164},{"$f":"SUM(E16:E18)","v":192.1}]
["Source: SARS, Tax Statistics 2023, 3 January 2024, p69"]
[]
["a Starts at annual income of R1 500 001. "]

{"sheet":"Ass.indiv.tax.top group %","index":25,"n_rows":33,"n_cols":17,"rows_kept":33,"cut":false,"hidden":false,"merged":[[1,0,1,4],[21,0,21,4],[19,0,19,4],[4,1,4,4],[9,1,9,4],[14,1,14,4]]}
[]
["Assessed individual taxpayers for top income groupsa, 2019-22"]
[]
[null,2019,2020,2021,2022]
["Taxable income group","— Proportion of taxpayers —"]
["R1 000 001–R2 000 000",3.3000000000000002E-2,3.4000000000000002E-2,3.3000000000000002E-2,3.7999999999999999E-2]
["R2 000 001–R5 000 000",8.0000000000000002E-3,8.0000000000000002E-3,7.0000000000000001E-3,8.9999999999999993E-3]
["R5 000 001 +",1E-3,1E-3,1E-3,2E-3]
["Total",{"$f":"SUM(B6:B8)","v":4.2000000000000003E-2},{"$f":"SUM(C6:C8)","v":4.3000000000000003E-2},{"$f":"SUM(D6:D8)","v":4.1000000000000002E-2},{"$f":"SUM(E6:E8)","v":4.9000000000000002E-2}]
[null,"—Taxable income—"]
["R1 000 001–R2 000 000",0.13,0.13400000000000001,0.13500000000000001,0.14699999999999999]
["R2 000 001–R5 000 000",6.6000000000000003E-2,6.6000000000000003E-2,6.4000000000000001E-2,7.0000000000000007E-2]
["R5 000 001 +",4.2999999999999997E-2,4.3999999999999997E-2,3.9E-2,4.7E-2]
["Total",{"$f":"SUM(B11:B13)","v":0.23899999999999999},{"$f":"SUM(C11:C13)","v":0.24399999999999999},{"$f":"SUM(D11:D13)","v":0.23800000000000002},{"$f":"SUM(E11:E13)","v":0.26400000000000001}]
[null,"—Tax assessed—"]
["R1 000 001–R2 000 000",0.19500000000000001,0.19800000000000001,0.20499999999999999,0.215]
["R2 000 001–R5 000 000",0.11799999999999999,0.115,0.115,0.123]
["R5 000 001 +",8.4000000000000005E-2,8.4000000000000005E-2,7.8E-2,9.0999999999999998E-2]
["Total",{"$f":"SUM(B16:B18)","v":0.39700000000000002},{"$f":"SUM(C16:C18)","v":0.39700000000000002},{"$f":"SUM(D16:D18)","v":0.39800000000000002},{"$f":"SUM(E16:E18)","v":0.42899999999999994}]
["Source: SARS, Tax Statistics 2023, 3 January 2024, p70"]
[]
["a Starts at annual income of R1 500 001. "]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]

{"sheet":"Individual taxpayers by sex","index":26,"n_rows":18,"n_cols":7,"rows_kept":18,"cut":false,"hidden":false,"merged":[[17,0,17,3],[1,0,1,6],[10,0,10,5],[5,3,5,5],[3,1,3,2],[3,3,3,4],[3,5,3,6],[15,0,15,4]]}
[]
["Individual taxable income and tax assessed by sex, 2021 and 2022"]
[]
[null,"—Number of\ntaxpayers—",null,"—Taxable\n income—",null,"—Tax\n assessed—"]
[null,2021,2022,2021,2022,2021,2022]
["Sex",null,null,"—Rbn—"]
["Male",3141371,3070111,1108.9000000000001,1178.5999999999999,254.9,276.5]
["Female",2832068,2884706,800.3,855.7,148.69999999999999,163.30000000000001]
["Unknowna",39307,34970,25,23.5,8.4,7.7]
["Total",6012746,5989787,1934.2,2057.8000000000002,412,447.6]
["—Proportion of total—"]
["Male",0.52200000000000002,0.51300000000000001,0.57299999999999995,0.57299999999999995,0.61899999999999999,0.61799999999999999]
["Female",0.47099999999999997,0.48199999999999998,0.41399999999999998,0.41599999999999998,0.36099999999999999,0.36499999999999999]
["Unknowna",7.0000000000000001E-3,6.0000000000000001E-3,1.2999999999999999E-2,1.0999999999999999E-2,0.02,1.7000000000000001E-2]
["Total",1,1,1,1,1,1]
["Source: SARS, Tax Statistics 2023, 3 January 2024, p75"]
[]
["a Unidentified gender."]

{"sheet":"Ass. indiv. taxpayers by income","index":27,"n_rows":15,"n_cols":5,"rows_kept":15,"cut":false,"hidden":false,"merged":[[3,1,3,2],[3,3,3,4],[1,0,1,4],[14,0,14,4],[5,1,5,4]]}
[]
["Assessed individual taxpayers by selected source of income, 2021 and 2022"]
[]
[null,"—Number\n of taxpayers—",null,"—Taxable income—"]
["Source of income",2021,2022,2021,2022]
[null,"—Rbn—"]
["Income (salaries and wages, remuneration)",4897162,4920152,1389.2,1446]
["Pension income (only taxable portion)",479029,454358,76.099999999999994,80.099999999999994]
["Annual payment (bonus, leave pay etc)",3499427,3541000,152.9,173.9]
["Commission",302632,307367,43,50.4]
["Overtime",1404643,1475276,41.6,49]
["Annuity from a retirement annuity fund",341756,377390,23,26.9]
["Director's income",2085,776,0.4,0.2]
["Independent contractors",76061,75826,8.4,10.199999999999999]
["Source: SARS, Tax Statistics 2023, 3 January 2024, p84"]

{"sheet":"Employed&PAYE by economic act","index":28,"n_rows":18,"n_cols":5,"rows_kept":18,"cut":false,"hidden":false,"merged":[[17,0,17,4],[1,0,1,4],[3,0,4,0],[3,1,3,2],[3,3,3,4],[15,0,15,4]]}
[]
["Employed and  PAYEa payments received by economic activity, 2021/22 and 2022/23"]
[]
["Economic activity","Employedb",null,"PAYE payments"]
[null,"2021/22","2022/23","2021/22","2022/23"]
["Agriculture, forestry, and fishing","—","—",2.3E-2,2.1999999999999999E-2]
["Mining and quarrying",4.5495182278732491E-2,4.3999999999999997E-2,5.7000000000000002E-2,5.8000000000000003E-2]
["Manufacturing",0.11741333068441442,0.121,6.5000000000000002E-2,6.6000000000000003E-2]
["Electricity, gas, and water",5.9600675474322041E-3,6.0000000000000001E-3,1.4999999999999999E-2,1.4999999999999999E-2]
["Construction",5.304460117214662E-2,5.8000000000000003E-2,2.1000000000000001E-2,0.02]
["Wholesale and retail trade, catering,\n and accommodation",0.21088705671997615,0.216,6.4000000000000001E-2,6.4000000000000001E-2]
["Transport, storage, and communications",4.0826462699910596E-2,4.4999999999999998E-2,3.4000000000000002E-2,3.4000000000000002E-2]
["Financial intermediation, insurance real estate,  and business services",0.23105195192212177,0.23300000000000001,0.43099999999999999,0.441]
["Community, social and personal services",0.29532134697526574,0.27800000000000002,0.28999999999999998,0.28199999999999997]
["Total",1,1,1,1]
["Source: Stats SA, Quarterly Employment Statistics March 2024, Statistical release P0277, 25 June 2024; SARS, Tax Statistics 2023, 3 January 2024, p85"]
["a Pay As You Earn."]
["b Formal non-agricultural industries. Estimated employment at the end of March 2022 and 2023."]

{"sheet":"Ass. ind. taxpayers by prov","index":29,"n_rows":29,"n_cols":6,"rows_kept":29,"cut":false,"hidden":false,"merged":[[28,0,28,5],[1,0,1,5],[26,0,26,5],[27,0,27,5],[4,3,4,4],[3,1,4,1],[3,2,4,2],[3,5,4,5],[15,0,15,5]]}
[]
["Individual taxable income and tax assessed by province, 2022"]
[]
["Provincea","Number of\nassessed\ntaxpayers","As a proportion of provincial populationb","Taxable income\n","Tax assessed\n","Average\ntaxable\nincome\nR"]
[null,null,null,"—Rbn—"]
["Eastern Cape",489993,6.7770286979454517E-2,140.80000000000001,25.4,287298]
["Free State",280721,9.4697025919474084E-2,81.400000000000006,15.1,289932]
["Gauteng",2135789,0.14144838514690264,863.2,207.5,404153]
["KwaZulu-Natal",947563,7.6269324939409161E-2,278.3,54,293730]
["Limpopo",307188,4.6736808089069957E-2,93.4,17.899999999999999,304019]
["Mpumalanga",360080,7.0009200275930508E-2,111.1,22.9,308620]
["North West",264680,6.9569386315900428E-2,82.2,16.8,310579]
["Northern Cape",127080,9.3720615511691113E-2,39.200000000000003,7.7,308192]
["Western Cape",1076693,0.14485269782672452,368.2,80.400000000000006,342019]
["South Africa",5989787,9.6566631095886604E-2,2057.8000000000002,447.6,343554]
["—Proportion of total—"]
["Eastern Cape",8.2000000000000003E-2,null,6.8000000000000005E-2,5.7000000000000002E-2]
["Free State",4.7E-2,null,0.04,3.4000000000000002E-2]
["Gauteng",0.35699999999999998,null,0.41899999999999998,0.46400000000000002]
["KwaZulu-Natal",0.158,null,0.13500000000000001,0.121]
["Limpopo",5.0999999999999997E-2,null,4.4999999999999998E-2,0.04]
["Mpumalanga",0.06,null,5.3999999999999999E-2,5.0999999999999997E-2]
["North West",4.3999999999999997E-2,null,0.04,3.6999999999999998E-2]
["Northern Cape",2.1000000000000001E-2,null,1.9E-2,1.7000000000000001E-2]
["Western Cape",0.18,null,0.17899999999999999,0.18]
["South Africa",1,null,1,1]
["Source: SARS, Tax Statistics 2023, 3 January 2024, p54; Stats SA, Census 2022"]
["a Based on where the taxpayer resides. Most assessed taxpayers are based in Gauteng and they have the highest average taxable income at R404 153. The Eastern Cape has the lowest average taxable income at R287 298."]
["b CRA calculations."]

{"sheet":"Ass ind.taxpayers by municipal.","index":30,"n_rows":80,"n_cols":6,"rows_kept":80,"cut":false,"hidden":false,"merged":[[1,0,1,5],[76,0,76,5],[78,0,78,5],[79,0,79,5]]}
[]
["Assessed individual taxpayers by province and selected local municipality, 2022"]
[]
["Province/local municipalitya","Number of \nassessed \ntaxpayers","Proportion\nof total provincial taxpayers","Taxable \nincome\nRbn","Tax \nassessed\nRbn","Average\ntaxable \nincome R"]
["Eastern Cape "]
["Buffalo City Metropolitan",103571,0.21099999999999999,31.9,6,308416]
["Enoch Mgijima",15870,3.1E-2,3.2,0.8,282105]
["King Sabata Dalindyebo",34604,7.1999999999999995E-2,7.1,1.9,306843]
["Kouga",15229,3.1E-2,4.0999999999999996,0.8,270602]
["Nelson Mandela Bay Metropolitan",168893,0.34499999999999997,51.1,9.5,302742]
["Other",151826,0.31,38.6,6.4,"—"]
["Total ",489993,1,140.80000000000001,25.4,287298]
["Free State"]
["Maluti a Phofung",24656,8.7999999999999995E-2,6.4,1,261032]
["Mangaung Metropolitan",108932,0.38800000000000001,34.9,6.6,320200]
["Matjhabeng",41669,0.14799999999999999,13.1,2.4,314358]
["Metsimaholo",21298,7.5999999999999998E-2,7.1,1.5,333693]
["Moqhaka",15514,5.5E-2,3.9,0.6,251515]
["Other",68652,0.255,16,3,"—"]
["Total ",280721,1,81.400000000000006,15.1,289932]
["Gauteng"]
["Johannesburg Metropolitan",775508,0.36299999999999999,366.8,96.4,472982]
["Tshwane Metropolitan",600593,0.28100000000000003,244.8,56.2,407556]
["Ekurhuleni Metropolitan",537036,0.251,185.5,39.9,345496]
["Emfuleni",91864,4.2999999999999997E-2,29.6,5.7,321845]
["Mogale City",53506,2.5000000000000001E-2,19.5,4.3,364183]
["Other",77282,3.5999999999999997E-2,17,5,"—"]
["Total ",2135789,1,863.2,207.5,404153]
["KwaZulu-Natal"]
["eThekwini Metropolitan",516025,0.54500000000000004,159.19999999999999,32,308559]
["KwaDukuza",23878,2.5000000000000001E-2,8.9,2.1,372686]
["Newcastle",33027,3.5000000000000003E-2,9.3000000000000007,1.7,282648]
["Msunduzi",76467,8.1000000000000003E-2,24.1,4.5999999999999996,315025]
["uMhlathuze",50648,5.2999999999999999E-2,16.5,3.3,324949]
["Other",247518,0.26100000000000001,60.3,10.3,"—"]
["Total ",947563,1,278.3,54,293730]
["Limpopo"]
["Greater Tubatse/Fetakgomo",21185,6.9000000000000006E-2,6.3,1.2,297333]
["Greater Tzaneen",21077,6.9000000000000006E-2,6.1,1.1000000000000001,287185]
["Makhado",22596,7.3999999999999996E-2,6.7,1.2,298283]
["Polokwane",69484,0.22600000000000001,23.1,4.5999999999999996,332810]
["Thulamela",30749,0.1,9.1999999999999993,1.6,299912]
["Other",142097,0.46200000000000002,42,8.1999999999999993,"—"]
["Total ",307188,1,93.4,17.899999999999999,304019]
["Mpumalanga"]
["Bushbuckridge",18622,5.1999999999999998E-2,4.9000000000000004,0.8,265063]
["Emalahleni",61336,0.17,22.1,4.4000000000000004,361093]
["Govan Mbeki",56060,0.156,19,4.2,339333]
["Mbombela/Umjindi",75662,0.21,22,4.4000000000000004,291375]
["Steve Tshwete",34971,9.7000000000000003E-2,12.4,2.7,355094]
["Other",113429,0.315,30.7,6.4,"—"]
["Total ",360080,1,111.1,22.9,308620]
["North West"]
["Matlosana",43589,0.16500000000000001,12.4,2.4,285095]
["Madibeng",30972,0.11700000000000001,10.6,2.2999999999999998,340630]
["Mafikeng",21558,8.1000000000000003E-2,7,1.3,326190]
["Rustenburg",73291,0.27700000000000002,26.5,6,361081]
["Ventersdorp/Tlokwe",30698,0.11600000000000001,9.1999999999999993,1.8,301095]
["Other",64572,0.24399999999999999,16.5,3,"—"]
["Total ",264680,1,82.2,16.8,310579]
["Northern Cape"]
["Dawid Kruiper",13009,0.10199999999999999,3.5,0.6,270121]
["Gamagara",8676,6.8000000000000005E-2,4.4000000000000004,1.1000000000000001,502882]
["Ga-Segonyana",14512,0.114,4.9000000000000004,1,336549]
["Nama Khoi",5964,4.7E-2,1.6,0.3,276492]
["Sol Plaatjie",38467,0.30299999999999999,12.2,2.2999999999999998,316895]
["Other",46452,0.36599999999999999,12.6,2.4,"—"]
["Total ",127080,1,39.200000000000003,7.7,308192]
["Western Cape"]
["Cape Town Metropolitan",764329,0.71,277.7,62.4,363325]
["Drakenstein",42979,0.04,14.5,3.2,338072]
["George",34505,3.2000000000000001E-2,9.5,1.8,275786]
["Mossel Bay",22927,2.1000000000000001E-2,6.3,1.1000000000000001,274087]
["Stellenbosch",27008,2.5000000000000001E-2,11.8,3,435649]
["Other",184945,0.17199999999999999,48.4,8.9,"—"]
["Total ",1076693,1,368.2,80.400000000000006,342019]
["Source: SARS, Tax Statistics 2023, 3 January 2024, pp139-157"]
[]
["a Based on where the taxpayer resides."]
["The highest proportion of assessed taxpayers, 35.7%, were registered in Gauteng and 36.3% of Gauteng's assessed taxpayers lived in the Johannesburg Metro. They have the highest average taxable income at R472 982, followed by Western Cape at R342 019, the North West at R310 579, Mpumalanga at R308 620, the Northern Cape at R308 192 and Limpopo at R304 019. KwaZulu-Natal and the Free State had the next lowest average taxable income at R293 730 and R289 932 respectively. The Eastern Cape had the lowest average taxable income at R287 298."]

{"sheet":"Top personal inc tax SC","index":31,"n_rows":45,"n_cols":8,"rows_kept":45,"cut":false,"hidden":false,"merged":[[42,0,42,6],[43,0,43,7],[41,0,41,7],[1,0,1,7]]}
[]
["Top personal income tax ratesa, selected countries, 1980-2022"]
[]
["Country",1980,1990,2000,2010,2015,2020,2022]
["Australia",62,49,47,45,47,45,45]
["Botswana",75,50,25,25,25,25,25]
["Brazil",55,25,28,28,28,28,28]
["Chile",58,50,45,40,40,36,36]
["China","—",45,45,45,45,45,45]
["Denmark",66,68,59,52,52,52,52]
["Egypt",80,65,34,20,23,25,25]
["France",60,53,54,43,50,51,51]
["Germany",65,53,56,47,47,47,47]
["Ghana",60,55,30,25,25,30,30]
["Greece",60,50,42,40,50,54,54]
["Hong Kong",15,25,17,17,17,17,17]
["India",60,53,30,31,35,43,43]
["Indonesia",50,35,35,30,30,30,35]
["Ireland",60,56,42,41,40,40,40]
["Israel",66,48,50,46,50,50,50]
["Italy",72,66,51,"43-45","47-49","44-47","44-47"]
["Japan",75,65,50,50,56,56,56]
["Kazakhstan","N/A","N/A","N/A",10,10,10,10]
["Lithuania","N/A","N/A",33,15,15,32,32]
["Mexico",55,40,40,30,35,35,35]
["Mozambique","N/A","N/A","N/A",32,32,32,32]
["Netherlands",72,60,52,52,52,50,50]
["Nigeria",70,55,25,25,24,24,24]
["Pakistan",55,50,35,20,30,35,35]
["Philippines",70,35,32,32,32,35,35]
["Poland","N/A","N/A",40,32,32,36,36]
["Russia",100,80,30,13,13,13,15]
["Saudi Arabia","N/A","N/A","N/A",0,0,0,0]
["South Africab",60,45,45,40,41,45,45]
["Spain",66,56,48,35,46,45,47]
["Switzerland","31-44","33-43","31-40","26-42","26-42","26-43","26-43"]
["Thailand",60,55,37,37,35,35,35]
["Turkey",75,50,45,35,35,40,40]
["Uganda","—",50,30,30,40,40,40]
["United Kingdom",83,40,40,50,45,45,45]
["United States","70-75","33-42","40-46","35-41","44-51","40-53","40-53"]
["Source: Fraser Institute, Economic Freedom of the World, 2024 Annual Report, Country Data Tables, accessed 11 December 2024"]
["a   Marginal rate, percentages."]
["b   In South Africa in 2024/25, the top marginal rate of 41% applies to income above R857 901 and rate of 45% applies to income above R1 817 001. Other countries have different thresholds."]
["N/A — Not available."]

{"sheet":"CORPORATE TAXPAYERS.","index":32,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Number of companies 2020-23","index":33,"n_rows":13,"n_cols":7,"rows_kept":13,"cut":false,"hidden":false,"merged":[[1,0,1,6],[3,0,3,6],[11,0,11,6],[12,0,12,6],[10,0,10,5]]}
[]
["Corporate taxpayers"]
[]
["Number of companies, 2019-23"]
[]
["Date","Registered\ncompaniesa","Growth in\nregister","Tax year","Expected to submit returnsb","Assessed","Proportion\nassessed"]
["31 March 2020",2548975,0.26100000000000001,2019,1185438,1193288,1.0069999999999999]
["31 March 2021 ",3112509,0.221,2020,1218911,1155201,0.94799999999999995]
["31 March 2022 ",3532646,0.13500000000000001,2021,1206913,1057040,0.876]
["31 March 2023",3926252,0.111,2022,1057435,781324,0.73899999999999999]
["Source: SARS, Tax Statistics 2023, 3 January 2024, p176"]
["a   All companies and close corporations are automatically provisional taxpayers. The tax year for companies is normally the financial year of the company for financial reporting purposes. Excludes cases where status is in suspense, estate, and address unknown. "]
["b   These are companies that are active and not dormant. "]

{"sheet":"LG Companies register ","index":34,"n_rows":7,"n_cols":2,"rows_kept":7,"cut":false,"hidden":false,"merged":[[1,0,1,5]]}
["LG"]
["Companies register growth, 2020-23"]
[]
["31 March 2020",0.26100000000000001]
["31 March 2021 ",0.221]
["31 March 2022 ",0.13500000000000001]
["31 March 2023",0.111]

{"sheet":"Companies income,tax assessed","index":35,"n_rows":13,"n_cols":5,"rows_kept":13,"cut":false,"hidden":false,"merged":[[1,0,1,4],[4,2,4,3],[12,0,12,4],[11,0,11,4]]}
[]
["Number of companies, taxable income, and tax assessed, 2021"]
[]
["Taxable incomea","Number","Taxable income ","Assessed tax ","Effective rate"]
[null,null,"—Rbn—"]
["Loss",282123,-1588.5,0.5,"N/A"]
["Nil",556405,"—",0.7,"N/A"]
["R1–R1 million",182014,33.4,6.7,0.2]
["R1 million–R100 million",35656,252.9,70.7,0.27900000000000003]
["R100 million+a",842,751.1,206.1,0.27400000000000002]
["Total",1057040,1037.3,284.60000000000002,0.27400000000000002]
["Source: SARS, Tax Statistics 2023, 3 January 2024, p177"]
["a Companies with taxable income greater than R100 million constituted 0.1% of the number of companies, but contributed 72.4% of taxable income and 72.4% of assessed tax."]

{"sheet":"Corp. tax by economic activity","index":36,"n_rows":27,"n_cols":10,"rows_kept":27,"cut":false,"hidden":false,"merged":[[1,0,1,9],[20,0,20,4],[3,1,4,3],[3,4,3,6],[4,4,4,6],[3,7,3,9],[4,7,4,9],[25,0,25,7],[26,0,26,7],[24,0,24,9],[23,0,23,9],[22,0,22,9]]}
[]
["Corporate taxable income and tax assessed by sector and \neconomic activity, 2019-21a"]
[]
[null,"—Taxpayersb—",null,null,"—Taxable incomec —",null,null,"—Tax  assessed—"]
[null,null,null,null,"—Rbn—",null,null,"—Rbn—"]
[null,2019,2020,2021,2019,2020,2021,2019,2020,2021]
["Primary sector",63039,70032,65483,-82.4,-74,140.9,32.1,40.5,92.4]
["Agriculture, forestry\n and fishing",55445,61760,58138,-57.3,-64.900000000000006,-60.1,4.9000000000000004,4.8,5.3]
["Mining and quarrying",7594,8272,7345,-25.1,-9,201,27.2,35.700000000000003,87]
["Secondary sector",202435,206334,189804,-403.7,-506.4,-468.9,38.6,33.700000000000003,46.1]
["Manufacturing",92876,93106,85675,-84.2,-137.1,-66.3,31.1,25.9,37.4]
["Electricity, gas\n and water",5181,5059,4882,-228.5,-274.10000000000002,-306.8,2.4,2.8,4.5]
["Construction",104378,108169,99247,-91.1,-95.2,-95.8,5.2,5.0999999999999996,4.2]
["Tertiary sector",506848,507201,480768,-132.69999999999999,-241.9,-223.3,145.69999999999999,131.9,146.1]
["Wholesale and retail trade, catering\n and accommodation",124642,125677,119752,-0.2,-31.8,5.8,33.200000000000003,29.9,37.9]
["Transport, storage\n and communications",27151,27425,25933,-112.4,-137.1,-173.1,15.2,15.4,14.3]
["Financial intermediation,  insurance,\n real estate and business services",268018,267394,253241,-2.5,-50.4,-26.5,89.5,80,87.6]
["Community, social and personal\n services",87037,86705,81842,-17.600000000000001,-22.6,-29.4,7.8,6.7,6.3]
["Otherd",420966,371634,320985,-0.2,0,0,0,0,0]
["Total",1193288,1155201,1057040,"–e","—e","–e",216.5,206.2,284.60000000000002]
["Source: SARS, Tax Statistics 2023, 3 January 2024, p195"]
[]
["a 2019: 98.2%, 2020: 99.6%  and 2021: 97.6% assessed tax as a proportion of provisional tax.  "]
["b All companies and close corporations are automatically provisional taxpayers. On 30 September 2022, the financial intermediation, insurance, real estate and business services sector had the highest number of taxpayers (24% of the assessed total) in respect of the 2021 tax year. This sector accounted for 30.8% of the tax assessed for 2021.  The sector with the lowest number of taxpayers (0.5% of the assessed total), in respect of the 2021 tax year was the electricity, gas and water sector, which accounted for 1.6% of the tax assessed. "]
["c Of the 1 057 040  companies assessed for tax year 2021, 20.7% had positive taxable income; a further 52.6% reported zero taxable income and the remaining 26.7% reported an assessed losses. Only 432 large companies (0.2% of the companies with positive taxable income) each had taxable income of more than R200 million and were liable for the 67.1% of the CTI assessed."]
["d Source of income was indicated as 'Other' or was left blank on tax return."]
["e The total was not provided in the source."]

{"sheet":"Corp tax asses.by econ.act. % ","index":37,"n_rows":23,"n_cols":10,"rows_kept":23,"cut":false,"hidden":false,"merged":[[21,0,21,9],[22,0,22,9],[1,0,1,9],[3,1,3,3],[3,4,3,6],[3,7,3,9],[19,0,19,9],[20,0,20,9]]}
[]
["Corporate tax assessed by sector and economic activitya, 2019-21"]
[]
[null,"—Proportion—\nof taxpayers",null,null,"—Proportion—\nof tax assessed",null,null,"—Sectoral proportion\n of GVAb—"]
[null,2019,2020,2021,2019,2020,2021,2019,2020,2021]
["Primary sector",5.2999999999999999E-2,6.0999999999999999E-2,6.2E-2,0.14799999999999999,0.19600000000000001,0.32500000000000001,8.4000000000000005E-2,9.8000000000000004E-2,0.113]
["Agriculture, forestry\n and fishing",4.5999999999999999E-2,5.2999999999999999E-2,5.5E-2,2.3E-2,2.3E-2,1.9E-2,2.1999999999999999E-2,2.8000000000000001E-2,2.8000000000000001E-2]
["Mining and quarrying",6.0000000000000001E-3,7.0000000000000001E-3,7.0000000000000001E-3,0.125,0.17299999999999999,0.30599999999999999,6.2E-2,7.0000000000000007E-2,8.5000000000000006E-2]
["Secondary sector",0.17,0.17899999999999999,0.18,0.17899999999999999,0.16400000000000001,0.16200000000000001,0.20100000000000001,0.188,0.19]
["Manufacturing",7.8E-2,8.1000000000000003E-2,8.1000000000000003E-2,0.14399999999999999,0.125,0.13100000000000001,0.13800000000000001,0.13,0.13400000000000001]
["Electricity, gas\n and water",4.0000000000000001E-3,4.0000000000000001E-3,5.0000000000000001E-3,1.0999999999999999E-2,1.4E-2,1.6E-2,0.03,3.1E-2,3.1E-2]
["Construction",8.6999999999999994E-2,9.4E-2,9.4E-2,2.4E-2,2.5000000000000001E-2,1.4999999999999999E-2,3.3000000000000002E-2,2.7E-2,2.5000000000000001E-2]
["Tertiary sector",0.42599999999999999,0.439,0.45500000000000002,0.67300000000000004,0.64,0.51300000000000001,0.71599999999999997,0.71299999999999997,0.69699999999999995]
["Wholesale and retail trade, catering and accommodation",0.104,0.109,0.113,0.153,0.14499999999999999,0.13300000000000001,0.13900000000000001,0.13100000000000001,0.13500000000000001]
["Transport, \nstorage and \ncommunications",2.3E-2,2.4E-2,2.5000000000000001E-2,7.0000000000000007E-2,7.4999999999999997E-2,0.05,8.3000000000000004E-2,7.3999999999999996E-2,7.2999999999999995E-2]
["Financial intermediation, insurance, real estate and business services",0.22500000000000001,0.23100000000000001,0.24,0.41299999999999998,0.38800000000000001,0.308,0.23799999999999999,0.24299999999999999,0.23499999999999999]
["Community, social and \npersonal services",7.2999999999999995E-2,7.4999999999999997E-2,7.6999999999999999E-2,3.5999999999999997E-2,3.3000000000000002E-2,2.1999999999999999E-2,0.25600000000000001,0.26500000000000001,0.254]
["Otherc",0.35299999999999998,0.32200000000000001,0.30399999999999999,0,0,0,"—","—","—"]
["Total",1,1,1,1,1,1,1,1,1]
["Source: SARS, Tax Statistics 2023, 3 January 2024, p195; Stats SA, www.statssa.gov.za, Gross Domestic Product annual tables, accessed 10 December 2024"]
["a SARS’ source of income code is used to classify according to the Standard Industrial Classification (SIC) system. SARS’ source of income code is not fully aligned with the SIC system that Stats SA uses."]
["b Gross value added (GVA) by industry, 2019-21 at current prices. "]
["c Source of income was indicated as \"Other\" or was left blank on tax return."]

{"sheet":"HG Corp.taxpayers & tax 2021","index":38,"n_rows":12,"n_cols":3,"rows_kept":12,"cut":false,"hidden":false,"merged":[[0,0,0,3]]}
["Corporate taxpayers and tax assessed by economic activity, 2020"]
[]
[null,"Number of\ntaxpayers","Tax assessed"]
["Agriculture",5.5E-2,1.9E-2]
["Mining ",7.0000000000000001E-3,0.30599999999999999]
["Manufacturing",8.1000000000000003E-2,0.13100000000000001]
["Electricity",5.0000000000000001E-3,1.6E-2]
["Construction",9.4E-2,1.4999999999999999E-2]
["Trade",0.113,0.13300000000000001]
["Transport",2.5000000000000001E-2,0.05]
["Finance",0.24,0.308]
["Government and personal services",7.6999999999999999E-2,2.1999999999999999E-2]

{"sheet":"Small Business Corporations","index":39,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"SBC tax rates 2019 & 2022","index":40,"n_rows":14,"n_cols":4,"rows_kept":14,"cut":false,"hidden":false,"merged":[[1,0,1,3],[3,0,3,3],[13,0,13,3],[11,0,11,5]]}
[]
["Small business corporations (SBCs)"]
[]
["Small business corporationa tax rates, 2019 and 2022"]
[]
["Taxable income bracket","Tax rate","Taxable income bracket","Tax rate"]
[null,2019,null,2022]
["R0-R78 150",0,"R0-R87 300",0]
["R78 151-R365 000",7.0000000000000007E-2,"R87 300-R365 000",7.0000000000000007E-2]
["R365 001-R550 000",0.21,"R365 001-R550 000",0.21]
["R550 001 and over",0.28000000000000003,"R550 001 and over",0.28000000000000003]
["Source: SARS, Tax Statistics 2023, 3 January 2024, p185"]
[]
["a Companies are taxed as SBCs if their gross income is not more than R20 million and they have limited shareholding. The taxpayer must indicate on the annual tax return that it qualifies to be taxed as an SBC. SBCs benefit from graduated income tax rates (progressive taxation) rather than the fixed tax rate of 28%.    "]

{"sheet":"SBCs tax income,tax assessed","index":41,"n_rows":24,"n_cols":7,"rows_kept":24,"cut":false,"hidden":false,"merged":[[1,0,1,6],[3,1,3,2],[3,3,3,4],[3,5,3,6],[23,0,23,5]]}
[]
["Number of SBCs, taxable income and tax assessed, 2019 and 2021"]
[]
[null,"—Number—",null,"Taxable income\n—Rm—",null,"Assessed tax\n—Rm—"]
["Taxable income group",2019,2021,2019,2021,2019,2021]
["Total < 0 taxable income (R)",68698,70198,-34376,-40911,"—","—"]
["   <-25 000 000",24,43,-1147,-2362,"—","—"]
["   -10 000 001 to -25 000 000",171,224,-2448,-3192,"—","—"]
["   -5 000 001 to -10 000 000",524,623,-3574,-4214,"—","—"]
["   -1 000 001 to -5 000 000",7412,8973,-14347,-17656,"—","—"]
["   -100 001 to -1 000 000",32470,33568,-11864,-12516,0,0]
["   -1 to -100 000",28097,26767,-997,-972,0,0]
["Total = 0 taxable income (R)",9960,1301,"—","—",0,0]
["Total > 0 taxable income (R)",95883,87808,22010,20136,2864,2608]
["   1 - 100 000",55519,50938,2310,2143,4,2]
["   100 001 to 250 000  ",17392,15987,2806,2572,101,87]
["   250 001 to 500 000",12247,11027,4362,3942,280,250]
["   500 001 to 750 000",4890,4472,2943,2684,361,326]
["   750 001 to 1 000 000",2063,1992,1789,1731,303,293]
["   1 000 001 to 2 500 000",2993,2653,4518,4005,977,865]
["   2 500 001 to 5 000 000",620,580,2080,1933,519,484]
["   5 000 001 +",159,159,1202,1126,318,300]
["Total",174541,159307,"—","—",2864,2608]
["Source: SARS, Tax Statistics 2023, 3 January 2024, p218"]

{"sheet":"BC SBCs by tax income group","index":42,"n_rows":7,"n_cols":3,"rows_kept":7,"cut":false,"hidden":false,"merged":[[1,0,1,4]]}
["BC"]
[" Small business corporations by taxable income group, 2019 and 2021"]
[]
[null,2019,2021]
["< 0 taxable income",0.39400000000000002,0.441]
[" = 0 taxable income",5.7000000000000002E-2,8.0000000000000002E-3]
[" > 0 taxable income",0.54900000000000004,0.55100000000000005]

{"sheet":"SBCs by economic activity numbe","index":43,"n_rows":22,"n_cols":7,"rows_kept":22,"cut":false,"hidden":false,"merged":[[20,0,20,5],[21,0,21,5],[1,0,1,6],[2,1,2,5],[3,1,3,2],[3,3,3,4],[3,5,3,6],[19,0,19,5]]}
[]
["SBCs taxable income and tax assessed by sector and economic activity, (actual numbers) 2019 and 2021"]
[]
[null,"—Taxpayers—",null,"Taxable  income\n—Rm—",null,"Tax  assessed\n—Rm—"]
[null,2019,2021,2019,2021,2019,2021]
["Primary sector",9001,8994,-2545,-2851,278,288]
["Agriculture, forestry and fishing",8053,8088,-2442,-2588,230,268]
["Mining and quarrying",948,906,-103,-264,48,20]
["Secondary sector",54139,47341,-5916,-8497,703,596]
["Manufacturing",27071,24311,-2994,-4071,424,387]
["Electricity, gas and water",1416,1264,-262,-310,17,14]
["Construction",25652,21766,-2661,-4115,262,195]
["Tertiary sector",111347,102962,-3909,-9428,1881,1725]
["Wholesale and retail trade, catering\n and accommodation",41990,38393,-3369,-5236,468,394]
["Transport, storage,\n and communications",9225,8194,-1139,-1573,118,112]
["Financial intermediation, insurance, \nreal estate and business services",40463,37835,-403,-2010,753,732]
["Community, social and personal\n services",19669,18540,1002,-520,543,487]
["Otherb",52,10,5,1,1,0]
["Total",174539,159307,"–b","–b",2864,2608]
["Source: SARS, Tax Statistics 2023, 3 January 2024, p221"]
["a Source of income was indicated as \"Other\" or was left blank on tax return."]
["b The total was not provided in the source."]

{"sheet":"SBCs by economic activity %","index":44,"n_rows":20,"n_cols":5,"rows_kept":20,"cut":false,"hidden":false,"merged":[[1,0,1,4],[2,1,2,3],[3,1,3,2],[3,3,3,4],[19,0,19,5]]}
[]
["SBCs and tax assessed by sector and economic activity (proportions), 2019 and 2021 "]
[]
[null,"—Taxpayers—",null,"Tax assessed\n—Rm—"]
[null,2019,2021,2019,2021]
["Primary sector",5.1999999999999998E-2,5.6000000000000001E-2,9.7000000000000003E-2,0.11]
["Agriculture, forestry and fishing",4.5999999999999999E-2,5.0999999999999997E-2,0.08,0.10299999999999999]
["Mining and quarrying",5.0000000000000001E-3,6.0000000000000001E-3,1.7000000000000001E-2,8.0000000000000002E-3]
["Secondary sector",0.31,0.29699999999999999,0.246,0.22800000000000001]
["Manufacturing",0.155,0.153,0.14799999999999999,0.14799999999999999]
["Electricity, gas, and water",0.08,8.0000000000000002E-3,6.0000000000000001E-3,5.0000000000000001E-3]
["Construction",0.14699999999999999,0.13700000000000001,9.1999999999999998E-2,7.4999999999999997E-2]
["Tertiary sector",0.63800000000000001,0.64600000000000002,0.65700000000000003,0.66100000000000003]
["Wholesale and retail trade, \ncatering and accommodation",0.24099999999999999,0.24099999999999999,0.16300000000000001,0.151]
["Transport, storage,\n and communications",5.2999999999999999E-2,5.0999999999999997E-2,4.1000000000000002E-2,4.2999999999999997E-2]
["Financial intermediation, insurance, \nreal estate and business services",0.23200000000000001,0.23699999999999999,0.26300000000000001,0.28000000000000003]
["Community, social and personal\n services",0.113,0.11600000000000001,0.19,0.187]
["Other",0,0,0,0]
["Total",1,1,1,1]
["Source: SARS, Tax Statistics 2023, 3 January 2024, p221"]

{"sheet":" Intern. Corporate tax SC 08-20","index":45,"n_rows":43,"n_cols":8,"rows_kept":43,"cut":false,"hidden":false,"merged":[[1,0,1,7],[41,0,41,7],[42,0,42,7]]}
[]
["Corporate tax ratesa, selected countries, 2008-20"]
[]
["Country",2008,2010,2012,2014,2016,2018,2020]
["Australia",30,30,30,30,30,30,30]
["Botswana",25,25,22,22,22,22,22]
["Brazil",34,34,34,34,34,34,34]
["Chile",17,17,18.5,20,24,26,27]
["China",25,25,25,25,25,25,25]
["Denmark",25,25,25,24.5,22,22,22]
["Egypt",20,20,25,25,22.5,23,22.5]
["France",33.33,33.33,33.33,33.33,33,33,28]
["Germany",29.51,29.41,29.48,29.58,29.72,30,30]
["Ghana","—","—","—",25,25,25,25]
["Greece",25,24,20,26,29,29,24]
["Hong Kong",16.5,16.5,16.5,16.5,16.5,16.5,16.5]
["India",33.99,33.99,32.450000000000003,33.99,34.61,35,30]
["Indonesia",30,25,25,25,25,25,25]
["Ireland",12.5,12.5,12.5,12.5,12.5,12.5,12.5]
["Israel",27,25,25,26.5,25,23,23]
["Italy",31.4,31.4,31.4,31.4,31.4,24,24]
["Japan",40.69,40.69,38.01,35.64,30.86,30.86,30.62]
["Kazakhstan",30,20,20,20,20,20,20]
["Lithuania",15,15,15,15,15,15,15]
["Mexico",28,30,30,30,30,30,30]
["Mozambique",32,32,32,32,32,32,32]
["Netherlands",25.5,25.5,25,25,25,25,25]
["Nigeria",30,30,30,30,30,30,30]
["Pakistan",35,35,35,34,32,30,35]
["Philippines",35,30,30,30,30,30,30]
["Poland",19,19,19,19,19,19,19]
["Russia",24,20,20,20,20,20,20]
["Saudi Arabia",20,20,20,20,20,20,20]
["South Africa",34.549999999999997,34.549999999999997,34.549999999999997,28,28,28,28]
["Spain",30,30,30,30,25,25,25]
["Switzerland",19.2,18.75,18.059999999999999,17.920000000000002,17.920000000000002,18,14.84]
["Thailand",30,30,23,20,20,20,20]
["Turkey",20,20,20,20,20,22,22]
["Uganda",30,30,30,30,30,30,30]
["United Kingdom",30,28,24,21,20,19,19]
["United States",40,40,40,40,40,27,27]
["Source: KPMG, www.kpmg.com, accessed, 9 June 2024"]
["a   Corporate tax rates, percentages."]

{"sheet":"VAT","index":46,"n_rows":1,"n_cols":1,"rows_kept":1,"cut":false,"hidden":false,"merged":[]}
["VAT"]

{"sheet":" VAT registered vendors","index":47,"n_rows":13,"n_cols":6,"rows_kept":13,"cut":false,"hidden":false,"merged":[[12,0,12,4],[3,0,3,5],[10,0,10,5],[11,0,11,5],[1,0,1,5]]}
[]
["Value added taxa (VAT)"]
[]
["Number of registered VAT vendors, 2019/20-2022/23"]
[]
["Fiscal year","Registeredb","Change","Active vendors","Change","Active proportion\n of register"]
["2019/20",831821,3.5999999999999997E-2,451738,2E-3,0.54]
["2020/21",880553,5.8999999999999997E-2,450423,-3.0000000000000001E-3,0.51200000000000001]
["2021/22",941406,6.9000000000000006E-2,470238,4.3999999999999997E-2,0.5]
["2022/23",953665,1.2999999999999999E-2,477782,1.6E-2,0.501]
["Source: SARS, Tax Statistics 2023, 3 January 2024, p233; Socio-Economic Survey of South Africa 2024, p188"]
["a VAT is levied at a standard rate of 15%, 14% in 2016/17, on most goods and services subject to certain exemptions, exceptions and zero-ratings, provided for in the VAT Act (1991). VAT is levied on the supply of all goods and services rendered by registered vendors. VAT is also levied on the importation of goods and services into South Africa. "]
["b At 31 March each year."]

{"sheet":"VAT 2018-23","index":48,"n_rows":22,"n_cols":6,"rows_kept":22,"cut":false,"hidden":false,"merged":[[22,0,22,5],[1,0,1,5],[3,0,4,0],[4,1,4,5],[10,0,10,5],[16,0,16,5],[21,0,21,5]]}
[]
["Value added tax, 2018/19-2022/23"]
[]
["Fiscal year","Domestic\n VAT","Import\n VAT","Gross","VAT\n refunds","Total\nnet VAT"]
[null,"—Rbn—"]
["2018/19",378.7,175.2,553.9,-229.2,324.8]
["2019/20",399.3,180,579.29999999999995,-232.5,346.8]
["2020/21",392.9,166.5,559.4,-228.2,331.2]
["2021/22",448.8,204.6,653.29999999999995,-262.39999999999998,390.9]
["2022/23",486.4,255,741.4,-319,422.4]
["—Proportion of total VAT—"]
["2018/19",0.68400000000000005,0.316,1,-0.41399999999999998,0.58599999999999997]
["2019/20",0.68899999999999995,0.311,1,-0.40100000000000002,0.59899999999999998]
["2020/21",0.70199999999999996,0.29799999999999999,1,-0.40799999999999997,0.59199999999999997]
["2021/22",0.68700000000000006,0.313,1,-0.40200000000000002,0.59799999999999998]
["2022/23",0.65600000000000003,0.34399999999999997,1,-0.43,0.56999999999999995]
["—Change—"]
["2019/20",5.3999999999999999E-2,2.7E-2,4.5999999999999999E-2,1.4999999999999999E-2,6.8000000000000005E-2]
["2020/21",-1.6E-2,-7.4999999999999997E-2,-3.4000000000000002E-2,-1.9E-2,-4.4999999999999998E-2]
["2021/22",0.14199999999999999,0.22900000000000001,0.16800000000000001,0.15,0.18]
["2022/23",8.4000000000000005E-2,0.247,0.13500000000000001,0.216,8.1000000000000003E-2]
["Source: SARS, Tax Statistics 2023, 3 January 2024, p37"]

{"sheet":"Import VAT, Customs duties","index":49,"n_rows":33,"n_cols":9,"rows_kept":33,"cut":false,"hidden":false,"merged":[[1,0,1,8],[3,0,3,8],[5,1,5,2],[5,3,5,4],[5,5,5,6],[5,7,5,8],[5,0,7,0],[31,0,31,8],[32,0,32,8],[7,1,7,8],[15,0,15,8],[23,0,23,8],[29,0,29,8],[30,0,30,8],[28,0,28,5]]}
[]
["Import VAT and customs duties"]
[]
["Customs value, import VAT, customs duties and total import tax by world region/ selected trade blocs, 2021/22 and 2022/23"]
[]
["World region/\ntrade bloc","—Customs value—",null,"—Import VAT—",null,"—Customs dutiesa—",null,"—Total import taxb—"]
[null,"2021/22","2022/23","2021/22","2022/23","2021/22","2022/23","2021/22","2022/23"]
[null,"—Rbn—"]
["Africa",642.9,674,12.3,16.3,0.7,0.9,13,17.2]
["Americas",203,238.2,23.1,29,5.9,6.7,29,35.700000000000003]
["Asia",841.7,1204.8,100.3,123.7,38.200000000000003,48.5,138.6,172.2]
["Europe",468.7,544.70000000000005,63.6,78.3,16,19.600000000000001,79.5,97.9]
["Oceania",22,26.6,3.2,3.9,0.2,0.2,3.4,4.0999999999999996]
["Other",53.1,59.2,1.2,1.3,0,0,1.2,1.3]
["Total",2231.3000000000002,2747.6,203.8,252.5,61,76,264.8,328.4]
["—Proportion of total—"]
["Africa",0.28799999999999998,0.245,6.0999999999999999E-2,6.4000000000000001E-2,1.2E-2,1.2E-2,4.9000000000000002E-2,5.1999999999999998E-2]
["Americas",9.0999999999999998E-2,8.6999999999999994E-2,0.114,0.115,9.6000000000000002E-2,8.8999999999999996E-2,0.11,0.109]
["Asia",7.6999999999999999E-2,0.438,0.49199999999999999,0.49,0.627,0.63900000000000001,0.52300000000000002,0.52400000000000002]
["Europe",0.21,0.19800000000000001,0.312,0.31,0.26200000000000001,0.25800000000000001,0.3,0.29599999999999999]
["Oceania",0.01,0.01,1.6E-2,1.4999999999999999E-2,3.0000000000000001E-3,3.0000000000000001E-3,1.2999999999999999E-2,1.2E-2]
["Other",2.4E-2,2.1999999999999999E-2,6.0000000000000001E-3,5.0000000000000001E-3,0,0,4.0000000000000001E-3,4.0000000000000001E-3]
["Total",1,1,1,1,1,1,1,1]
["—Selected trade blocs—"]
["African Union",0.26600000000000001,0.22800000000000001,5.7000000000000002E-2,0.06,8.9999999999999993E-3,8.9999999999999993E-3,4.5999999999999999E-2,4.8000000000000001E-2]
["BRICSc",0.23400000000000001,0.252,0.34200000000000003,0.33700000000000002,0.48499999999999999,0.48599999999999999,0.375,0.371]
["European Union",0.17699999999999999,0.17299999999999999,0.27,0.27200000000000002,0.156,0.17,0.24299999999999999,0.249]
["SADCd",0.214,0.17699999999999999,5.0999999999999997E-2,0.05,3.0000000000000001E-3,4.0000000000000001E-3,0.04,0.04]
["Source: SARS, Tax Statistics 2023, 3 January 2024, p291"]
["a Customs duties is inclusive of specific excise on imports and ad valorem excise on imports.      "]
["b Total import tax is import VAT plus customs duties."]
["c Brazil, Russia, India, China, South Africa.     "]
["d Southern African Development Community. "]

{"sheet":"Capital gains tax","index":50,"n_rows":17,"n_cols":4,"rows_kept":17,"cut":false,"hidden":false,"merged":[[1,0,1,3],[3,0,3,3],[6,1,6,3],[16,0,16,3],[15,0,15,3]]}
[]
["Other taxes and collections"]
[]
["Capital gains tax (CGT)a raised, 2016/17-2022/23"]
[]
["Year","Individuals","Companies","Total"]
[null,"—Rbn—"]
["Prior to 2016/17",36.9,53.1,90.1]
["2016/17",9.6,7.4,17.100000000000001]
["2017/18",10,7.6,17.600000000000001]
["2018/19",9.5,8.3000000000000007,17.899999999999999]
["2019/20",6.4,7.7,14.1]
["2020/21",8.4,7.9,16.399999999999999]
["2021/22",7.7,8.5,16.2]
["2022/23",9.8000000000000007,12.5,22.2]
["Source: SARS, Tax Statistics 2023, 3 January 2024, p298"]
["a CGT is based on capital gains made upon the disposal of assets. This tax was introduced in October 2001."]

{"sheet":"Intern. VAT rates SC 2024","index":51,"n_rows":44,"n_cols":3,"rows_kept":44,"cut":false,"hidden":false,"merged":[[1,0,1,2],[40,0,40,2],[41,0,41,7],[42,0,42,4],[43,0,43,2]]}
[]
["VAT,  GSTa, and sales tax rates, selected countries, 2024"]
[]
["Country","Standard rate","Tax system"]
["Australia",0.1,"GST"]
["Botswana",0.14000000000000001,"VAT"]
["Brazil","17%-25%","ICMSb"]
["Chile",0.19,"VAT"]
["China","13%, 9%, 6%","VAT/Business taxc"]
["Denmark",0.25,"VAT"]
["Egypt",0.14000000000000001,"VAT"]
["France",0.2,"VAT"]
["Germany",0.19,"VAT"]
["Greece",0.24,"VAT"]
["Hong Kong","—","—"]
["India","0.25%, 1%, 3%, 5%, 12%,18%, 25%, 28%","GST"]
["Indonesia",0.11,"VAT"]
["Ireland",0.23,"VAT"]
["Israel",0.17,"VAT"]
["Italy",0.22,"VAT"]
["Japan",0.1,"VAT"]
["Kazakhstan",0.12,"VAT"]
["Lithuania",0.21,"VAT"]
["Mexico",0.16,"VAT"]
["Mozambique",0.17,"VAT"]
["Netherlands",0.21,"VAT"]
["Nigeria",7.4999999999999997E-2,"VAT"]
["Pakistan",0.18,"Sales tax"]
["Philippines",0.12,"VAT"]
["Poland",0.23,"VAT"]
["Russia",0.2,"VAT"]
["Saudi Arabia",0.15,"VAT"]
["South Africa",0.15,"VAT"]
["Spain",0.21,"VAT"]
["Switzerland",8.1000000000000003E-2,"VAT"]
["Thailand",7.0000000000000007E-2,"VAT"]
["Turkey",0.2,"VAT"]
["Uganda",0.18,"VAT"]
["United Kingdom",0.2,"VAT"]
["United States","Varies across the country","Sales tax"]
["Source: Global Vat Compliance, World VAT/GST rates 2024, accessed 10 December 2024"]
["a   Goods and Services Tax (GST)."]
["b   ICMS is a state tax in Brazil and varies across the country."]
["c   VAT essentially applicable to supplies of goods together with a small number of services related to manufacturing processes. Business Tax applies to supplies of services."]

{"sheet":"Transfer duty on property ","index":52,"n_rows":19,"n_cols":2,"rows_kept":19,"cut":false,"hidden":false,"merged":[[1,0,1,1],[18,0,18,1],[17,0,17,1]]}
[]
["Rate of transfer duty on propertya, 2020-23"]
[]
["Fair market value or consideration","Effective from 1 March 2020 "]
["R0-R1 000 000","0% of the amount"]
["R1 000 001-R1 375 000","3% of the amount above R1 000 000"]
["R1 375 001-R1 925 000","R11 250 + 6% of the amount above R1.375 million"]
["R1 925 001-R2 475 000","R44 250 + 8% of the amount above R1.925 million"]
["R2 475 001-R11 000 000","R88 250 + 11% of the amount above R2.475 million"]
["R11 000 001 +","R1 026 000 + 13% of the amount above R11.0 million"]
["Fair market value or consideration","Effective from 1 March 2023 "]
["R0-R1 100 000","0% of the amount"]
["R1 100 001-R1 512 000","3% of the amount above R750 000"]
["R1 512 001-R2 117 500","R15 000 + 6% of the amount above R1.25 million"]
["R2 117 501-R2 722 500","R45 000 + 8% of the amount above R1.75 million"]
["R2 722 500-R12 100 000","R85 000 + 11% of the amount above R2.25 million"]
["R12 100 001 +","R937 500 + 13% of the amount above R10.0 million"]
["Source: SARS, Tax Statistics 2023, 3 January 2024, p298"]
["a   All persons (including companies, close corporations and trusts). Transfer duty is levied on a wide range of assets that are defined as property. They include land and fixtures as well as real rights in land; rights to minerals, a share or interest in a residential property company; as well as shares in a share-block company."]

{"sheet":"Taxes on property","index":53,"n_rows":22,"n_cols":6,"rows_kept":22,"cut":false,"hidden":false,"merged":[[1,0,1,5],[10,0,10,5],[16,0,16,5],[21,0,21,5],[4,1,4,5]]}
[]
["Taxes on property, 2018/19-2022/23"]
[]
["Year","Donations\ntax","Estate\nduty","Securities transfer\ntax","Transfer\nduties","Total"]
[null,"—Rm—"]
["2018/19",604,2069,5335,7243,15252]
["2019/20",572,2048,6240,7120,15980]
["2020/21",602,2316,5422,7606,15947]
["2021/22",635,3141,7680,10576,22033]
["2022/23",683,3702,5401,11452,21238]
["—Proportion of total—"]
["2018/19",0.04,0.13600000000000001,0.35,0.47499999999999998,1]
["2019/20",3.5999999999999997E-2,0.128,0.39100000000000001,0.44600000000000001,1]
["2020/21",3.7999999999999999E-2,0.14499999999999999,0.34,0.47699999999999998,1]
["2021/22",2.9000000000000001E-2,0.14299999999999999,0.34899999999999998,0.48,1]
["2022/23",3.2000000000000001E-2,0.17399999999999999,0.254,0.53900000000000003,1]
["—Change—"]
["2019/20",-5.2999999999999999E-2,-0.01,0.17,-1.7000000000000001E-2,4.8000000000000001E-2]
["2020/21",5.1999999999999998E-2,0.13100000000000001,-0.13100000000000001,6.8000000000000005E-2,-2E-3]
["2021/22",5.6000000000000001E-2,0.35599999999999998,0.41599999999999998,0.39,0.38200000000000001]
["2022/23",7.4999999999999997E-2,0.17899999999999999,-0.29699999999999999,8.3000000000000004E-2,-3.5999999999999997E-2]
["Source: SARS, Tax Statistics 2023, 3 January 2024, p27"]

{"sheet":"Mineral and petroleum royal ","index":54,"n_rows":19,"n_cols":8,"rows_kept":19,"cut":false,"hidden":false,"merged":[[1,0,1,7],[16,0,16,7],[17,0,17,7],[18,0,18,7],[3,3,3,4],[3,1,3,2],[3,7,4,7],[3,5,3,6],[15,0,15,6]]}
[]
["Mineral and petroleum resources royalty (MPRR)a payments by commodity, 2020/21-2022/23"]
[]
["Commodity","—2020/21—",null,"—2021/22—",null,"—2022/23—",null,"2020/21\n vs \n2022/23"]
[null,"Rm","Proportion ","Rm","Proportion ","Rm","Proportion "]
["Coal",1970,0.13800000000000001,3258,0.114,8535,0.33700000000000002,1.62]
["Diamond",29,2E-3,101,4.0000000000000001E-3,227,8.9999999999999993E-3,1.244]
["Gold and uranium",608,4.2999999999999997E-2,511,1.7999999999999999E-2,415,1.6E-2,-0.188]
["Industrial mineralsb",596,4.2000000000000003E-2,1355,4.8000000000000001E-2,490,1.9E-2,-0.63800000000000001]
["Iron ore",4190,0.29399999999999998,6907,0.24299999999999999,3607,0.14199999999999999,-0.47799999999999998]
["Manganese",158,1.0999999999999999E-2,642,2.3E-2,770,0.03,0.19900000000000001]
["Platinum",5743,0.40400000000000003,14902,0.52400000000000002,8968,0.35399999999999998,-0.39800000000000002]
["Zinc",23,2E-3,24,1E-3,33,1E-3,0.40200000000000002]
["Otherc",909,6.4000000000000001E-2,757,2.7E-2,2293,9.0999999999999998E-2,2.028]
["Total",14228,1,28456,1,25338,1,-0.11]
["Source: SARS, Tax Statistics 2023, 3 January 2024, p304"]
["a MPRR compensates the state for permanent loss of non-renewable resources. It is therefore not classified as a tax. The MPRR Act of 2008 became effective on 1 March 2010.   "]
["b Industrial minerals are geological materials which are mined for their commercial value. They are used in their natural state or after beneficiation either as raw materials or as additives in a wide range of applications (i.e. industrial minerals are all those minerals other than gold, platinum group metals (PGMs), coal, iron ore, chrome, manganese, diamonds, etc.)"]
["c Includes chrome, fluorspar, nickel, oil and gas, phosphates, vanadium and those unspecified."]

{"sheet":" BUDGET 2024","index":55,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Consol.expenditure by function","index":56,"n_rows":39,"n_cols":8,"rows_kept":39,"cut":false,"hidden":false,"merged":[[1,0,1,7],[36,0,36,7],[37,0,37,2],[38,0,38,3],[3,0,3,7],[6,1,6,3],[6,5,6,7],[7,1,7,7]]}
[]
["THE BUDGET"]
[]
["Consolidated government expenditurea by function, 2020/21-2026/27"]
[]
[null,"2020/21","2021/22","2022/23","2023/24","2024/25","2025/26","2026/27"]
[null,"—Outcome—",null,null,"Revised estimate","—Budget estimate—"]
[]
["General public services",333.3,408.2,421,473.5,496.1,532.4,562.20000000000005]
["   State debt costs",232.6,268.10000000000002,308.5,356.1,382.2,414.7,440.2]
["Defence",53.7,48.4,54.5,53.1,53.1,55,57.4]
["Public order and safetyb",153,157.4,165.9,172.7,183.2,191.8,200]
["   Police services",105.2,106.9,113.1,119,127.2,133.6,139.19999999999999]
["   Law courts",22.8,24.8,26.4,27.1,28.3,29.2,30.5]
["   Prisons",25,25.7,26.4,26.6,27.8,29,30.3]
["Economic affairsb",233.4,221.6,243.8,229.3,235.6,250.3,257.2]
["   General economic, commercial and labour affairs",32.299999999999997,41.6,37.700000000000003,38.4,38.5,39.5,40.9]
["   Agriculture, forestry fishing, and hunting ",20.8,22.1,23.7,23.5,23.2,23.8,24.8]
["   Fuel and energy",63.5,40.9,32.4,11,9.9,9.8000000000000007,10]
["   Mining, manufacturing and construction",2.6,3.2,3.3,3.5,3.6,3.8,3.9]
["   Transport ",97.7,94.9,122,130.69999999999999,139.19999999999999,153.5,157.5]
["   Communication",5.3,5,7.9,6,6.2,4.8,4.9000000000000004]
["   Other industries",2.9,3.2,6,3.8,3.7,3.9,3.8]
["   Economic affairs not classified elsewhere",8.4,10.6,10.8,12.4,11.3,11.1,11.4]
["Environmental protection",12.3,11.9,13,15,15.2,15.4,16]
["Housing and community amenitiesb",176.2,174.5,194.8,207.1,228.7,240.8,258]
["   Housing development",31.1,37.299999999999997,36.4,38.5,42.2,43.9,46.6]
["   Community development",108.5,102,111.1,120,129.19999999999999,134.69999999999999,140.5]
["   Water supply",36.6,35.200000000000003,47.4,48.6,57.3,62.2,70.8]
["Health",242.3,252.2,250,263.2,267.2,276.60000000000002,290.5]
["Recreation and culture",11.8,14,12.9,15.6,14.5,14.2,14.6]
["Education",377.1,407.3,434.6,462.4,474.9,494.2,520.70000000000005]
["Social protection",372,348.5,350.5,376.9,395.5,393.1,406.5]
["Subtotal: functional classificationb",1965.1,2043.9,2141.1,2268.9,2364,2463.8000000000002,2583.3000000000002]
["Contingency reserve","—","—","—","—",5,7.6,14.5]
["Total consolidated expenditure",1965.1,2043.9,2141.1,2268.9,2369,2471.4,2597.8000000000002]
["Source: National Treasury, Budget Review 2024, 21 February 2024, Table 8, pp265-266"]
["a National, provincial and social security funds expenditure."]
["b Figures should add up vertically but may not, owing to rounding."]

{"sheet":"Consol.expenditure by function%","index":57,"n_rows":34,"n_cols":7,"rows_kept":34,"cut":false,"hidden":false,"merged":[[31,0,31,6],[32,0,32,1],[33,0,33,2],[1,0,1,6],[4,1,4,2],[4,4,4,6]]}
[]
["Consolidated government expenditurea by function as a proportion of total spending, 2021/22-2026/27"]
[]
[null,"2021/22","2022/23","2023/24","2024/25","2025/26","2026/27"]
[null,null,null,"Revised estimate","—Budget estimate—"]
["General public services",0.2,0.19700000000000001,0.20899999999999999,0.21,0.216,0.218]
["   State debt costs",0.13100000000000001,0.14399999999999999,0.157,0.16200000000000001,0.16800000000000001,0.17]
["Defence",2.4E-2,2.5000000000000001E-2,2.3E-2,2.1999999999999999E-2,2.1999999999999999E-2,2.1999999999999999E-2]
["Public order and safetyb",7.6999999999999999E-2,7.6999999999999999E-2,7.5999999999999998E-2,7.8E-2,7.8E-2,7.6999999999999999E-2]
["   Police services",5.1999999999999998E-2,5.2999999999999999E-2,5.1999999999999998E-2,5.3999999999999999E-2,5.3999999999999999E-2,5.3999999999999999E-2]
["   Law courts",1.2E-2,1.2E-2,1.2E-2,1.2E-2,1.2E-2,1.2E-2]
["   Prisons",1.2999999999999999E-2,1.2E-2,1.2E-2,1.2E-2,1.2E-2,1.2E-2]
["Economic affairsb",0.108,0.114,0.10100000000000001,0.1,0.10199999999999999,0.1]
["   General economic, commercial,  and labour affairs",0.02,1.7999999999999999E-2,1.7000000000000001E-2,1.6E-2,1.6E-2,1.6E-2]
["   Agriculture, forestry, fishing, and hunting ",1.0999999999999999E-2,1.0999999999999999E-2,0.01,0.01,0.01,0.01]
["   Fuel and energy",0.02,1.4999999999999999E-2,5.0000000000000001E-3,4.0000000000000001E-3,4.0000000000000001E-3,4.0000000000000001E-3]
["   Mining, manufacturing, and construction",2E-3,2E-3,2E-3,2E-3,2E-3,1E-3]
["   Transport ",4.5999999999999999E-2,5.7000000000000002E-2,5.8000000000000003E-2,5.8999999999999997E-2,6.2E-2,6.0999999999999999E-2]
["   Communication",2E-3,4.0000000000000001E-3,3.0000000000000001E-3,3.0000000000000001E-3,2E-3,2E-3]
["   Other Industries",2E-3,3.0000000000000001E-3,2E-3,2E-3,2E-3,1E-3]
["   Economic affairs not classified elsewhere ",5.0000000000000001E-3,5.0000000000000001E-3,5.0000000000000001E-3,5.0000000000000001E-3,5.0000000000000001E-3,4.0000000000000001E-3]
["Environmental protection",6.0000000000000001E-3,6.0000000000000001E-3,7.0000000000000001E-3,6.0000000000000001E-3,6.0000000000000001E-3,6.0000000000000001E-3]
["Housing and community amenitiesb",8.5000000000000006E-2,9.0999999999999998E-2,9.0999999999999998E-2,9.7000000000000003E-2,9.8000000000000004E-2,0.1]
["   Housing development",1.7999999999999999E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7999999999999999E-2,1.7999999999999999E-2,1.7999999999999999E-2]
["   Community development",0.05,5.1999999999999998E-2,5.2999999999999999E-2,5.5E-2,5.5E-2,5.3999999999999999E-2]
["   Water supply",1.7000000000000001E-2,2.1999999999999999E-2,2.1000000000000001E-2,2.4E-2,2.5000000000000001E-2,2.7E-2]
["Health",0.123,0.11700000000000001,0.11600000000000001,0.113,0.112,0.112]
["Recreation and culture",7.0000000000000001E-3,6.0000000000000001E-3,7.0000000000000001E-3,6.0000000000000001E-3,6.0000000000000001E-3,6.0000000000000001E-3]
["Education",0.19900000000000001,0.20300000000000001,0.20399999999999999,0.20100000000000001,0.20100000000000001,0.20200000000000001]
["Social protection",0.17100000000000001,0.16400000000000001,0.16600000000000001,0.16700000000000001,0.16,0.157]
["Subtotal: functional classificationb",1,1,1,1,1,1]
["Source: National Treasury, Budget Review 2024, 21 February 2024, Table 8, pp265-266"]
["a   National, provincial and social security funds expenditure."]
["b  Figures should add up vertically but may not, owing to rounding."]

{"sheet":"Consol.expenditure % GDP.","index":58,"n_rows":37,"n_cols":7,"rows_kept":37,"cut":false,"hidden":false,"merged":[[35,0,35,5],[36,0,36,5],[1,0,1,6],[4,1,4,2],[4,4,4,6],[33,0,33,6],[34,0,34,5]]}
[]
[" Consolidated government expenditurea as a proportion of GDPb, 2021/22-2026/27"]
[]
[null,"2021/22","2022/23","2023/24","2024/25","2025/26","2026/27"]
[null,null,null,"Revised\nestimate","—Budget estimate—"]
["General public services",6.5000000000000002E-2,6.3E-2,6.7000000000000004E-2,6.7000000000000004E-2,6.7000000000000004E-2,6.7000000000000004E-2]
["   State debt costs",4.2000000000000003E-2,4.5999999999999999E-2,5.0999999999999997E-2,5.0999999999999997E-2,5.1999999999999998E-2,5.1999999999999998E-2]
["Defence",8.0000000000000002E-3,8.0000000000000002E-3,8.0000000000000002E-3,7.0000000000000001E-3,7.0000000000000001E-3,7.0000000000000001E-3]
["Public order and safetyc",2.5000000000000001E-2,2.5000000000000001E-2,2.4E-2,2.5000000000000001E-2,2.4E-2,2.4E-2]
["   Police services",1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2]
["   Law courts",4.0000000000000001E-3,4.0000000000000001E-3,4.0000000000000001E-3,4.0000000000000001E-3,4.0000000000000001E-3,4.0000000000000001E-3]
["   Prisons",4.0000000000000001E-3,4.0000000000000001E-3,4.0000000000000001E-3,4.0000000000000001E-3,4.0000000000000001E-3,4.0000000000000001E-3]
["Economic affairsc",3.5000000000000003E-2,3.5999999999999997E-2,3.3000000000000002E-2,3.2000000000000001E-2,3.2000000000000001E-2,3.1E-2]
["   General economic, commercial and labour affairs",7.0000000000000001E-3,6.0000000000000001E-3,5.0000000000000001E-3,5.0000000000000001E-3,5.0000000000000001E-3,5.0000000000000001E-3]
["   Agriculture, forestry, fishing, and hunting ",3.0000000000000001E-3,4.0000000000000001E-3,3.0000000000000001E-3,3.0000000000000001E-3,3.0000000000000001E-3,3.0000000000000001E-3]
["   Fuel and energy",6.0000000000000001E-3,5.0000000000000001E-3,2E-3,1E-3,1E-3,1E-3]
["   Mining, manufacturing, and construction",1E-3,0,0,0,0,0]
["   Transport ",1.4999999999999999E-2,1.7999999999999999E-2,1.9E-2,1.9E-2,1.9E-2,1.9E-2]
["   Communication",1E-3,1E-3,1E-3,1E-3,1E-3,1E-3]
["   Other industries",0,1E-3,1E-3,0,0,0]
["   Economic affairs not classified elsewhere",2E-3,2E-3,2E-3,2E-3,1E-3,1E-3]
["Environmental protectionc",2E-3,2E-3,2E-3,2E-3,2E-3,2E-3]
["Housing and community amenitiesc",2.8000000000000001E-2,2.9000000000000001E-2,2.9000000000000001E-2,3.1E-2,0.03,3.1E-2]
["   Housing development",6.0000000000000001E-3,5.0000000000000001E-3,5.0000000000000001E-3,6.0000000000000001E-3,6.0000000000000001E-3,6.0000000000000001E-3]
["   Community development",1.6E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2]
["   Water supply",6.0000000000000001E-3,7.0000000000000001E-3,7.0000000000000001E-3,8.0000000000000002E-3,8.0000000000000002E-3,8.0000000000000002E-3]
["Health",0.04,3.6999999999999998E-2,3.6999999999999998E-2,3.5999999999999997E-2,3.5000000000000003E-2,3.4000000000000002E-2]
["Recreation and culture",2E-3,2E-3,2E-3,2E-3,2E-3,2E-3]
["Education",6.5000000000000002E-2,6.5000000000000002E-2,6.6000000000000003E-2,6.4000000000000001E-2,6.2E-2,6.2E-2]
["Social protection",5.5E-2,5.1999999999999998E-2,5.2999999999999999E-2,5.2999999999999999E-2,0.05,4.8000000000000001E-2]
["Subtotal: functional classificationc",0.32400000000000001,0.31900000000000001,0.32200000000000001,0.317,0.311,0.307]
["Contingency reserve","—","—","—",1E-3,1E-3,2E-3]
["TOTAL CONSOLIDATED EXPENDITURE",0.32400000000000001,0.31900000000000001,0.32200000000000001,0.318,0.312,0.308]
["Source: National Treasury, Budget Review 2024, 21 February 2024, Table1, pp245-246, Table 8, pp265-266"]
["a National, provincial and social security funds expenditure."]
["b The GDP fiscal years estimates are from the  2024 Budget. Proportions are calculated by the CRA."]
["c Figures should add up vertically but may not, owing to rounding.   "]

{"sheet":"Major spending components ","index":59,"n_rows":26,"n_cols":9,"rows_kept":26,"cut":false,"hidden":false,"merged":[[23,0,23,8],[25,0,25,8],[1,0,1,8],[3,1,3,2],[3,3,3,4],[3,8,5,8],[4,1,4,2],[4,3,4,4],[4,5,5,7]]}
[]
["Major spending components by typea, 2022/23-2026/27"]
[]
[null,"—2022/23—",null,"2023/24",null,"2024/25","2025/26","2026/27","Average\n annual\ngrowth\n2024/25-\n2026/27"]
[null,"—Outcome—",null,"—Estimate—",null,"—As a proportion of total spending—"]
[null,"Rbn","%","Rbn","%"]
["Current payments",1297.4000000000001,0.60599999999999998,1401,0.61799999999999999,0.62,0.63,0.628,0.05]
["Compensation of employees",689.2,0.32200000000000001,721.1,0.318,0.31900000000000001,0.32,0.318,4.4999999999999998E-2]
["Goods and services",292.39999999999998,0.13700000000000001,315.89999999999998,0.13900000000000001,0.13600000000000001,0.13800000000000001,0.13600000000000001,3.6999999999999998E-2]
["Interest and rent on land",315.8,0.14799999999999999,364,0.16,0.16500000000000001,0.17199999999999999,0.17399999999999999,7.1999999999999995E-2]
["    of which: debt service costs",308.5,0.14399999999999999,356.1,0.157,0.16200000000000001,0.16800000000000001,0.17,7.2999999999999995E-2]
["Transfers and subsidies to:",711.2,0.33200000000000002,757.2,0.33400000000000002,0.32900000000000001,0.318,0.316,2.5000000000000001E-2]
["   —Municipalities",165.3,7.6999999999999999E-2,173.1,7.5999999999999998E-2,7.8E-2,7.8E-2,7.8E-2,5.0999999999999997E-2]
["   —Departmental agencies and accounts",24,1.0999999999999999E-2,25.9,1.0999999999999999E-2,0.01,8.9999999999999993E-3,8.9999999999999993E-3,-4.9000000000000002E-2]
["   —Higher education institutions",53.3,2.5000000000000001E-2,51.6,2.3E-2,2.3E-2,2.3E-2,2.3E-2,4.1000000000000002E-2]
["   —Foreign governments and organisations",3.4,2E-3,3.4,1E-3,1E-3,1E-3,1E-3,1.0999999999999999E-2]
["   —Public corporations and private enterprises",37.9,1.7999999999999999E-2,41,1.7999999999999999E-2,1.7000000000000001E-2,1.6E-2,1.6E-2,-2E-3]
["   —Non-profit institutions",40.5,1.9E-2,42.7,1.9E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,0]
["  — Households",386.8,0.18099999999999999,419.5,0.185,0.183,0.17499999999999999,0.17299999999999999,2.1999999999999999E-2]
["Payments for capital assets",86,0.04,107.1,4.7E-2,0.05,5.0999999999999997E-2,5.5E-2,0.1]
["Payments for financial assets",46.5,2.1999999999999999E-2,3.5,2E-3,1E-3,1E-3,1E-3,"—"]
["Subtotal",2141.1,1,2268.9,1,1,1,1,4.3999999999999997E-2]
["TOTAL CONSOLIDATED EXPENDITURE",2141.1,"—",2268.9,"—","—","—","—",4.5999999999999999E-2]
["Source: National Treasury, Budget Review 2024, 21 February 2024, Table 5.4, p75, Table 7, pp263-264"]
[]
["a Main budget and spending by provinces, public entities and social security funds financed from own revenue."]

{"sheet":"Consolidated budget vs GDP ","index":60,"n_rows":20,"n_cols":8,"rows_kept":20,"cut":false,"hidden":false,"merged":[[20,0,20,6],[1,0,1,7],[4,1,4,3],[4,5,4,7],[5,2,5,6],[19,0,19,7]]}
[]
["Consolidated budget vs GDP, 2020/21-2026/27"]
[]
[null,"2020/21","2021/22","2022/23","2023/24","2024/25","2025/26","2026/27"]
[null,"—Outcome—",null,null,"—Estimate—","—Medium term expenditure—"]
[null,null,"—Rbn—"]
["Budget revenue",1409.9,1751.7,1896.4,1921.4,2036.6,2176.4,2323.6]
["Proportion of GDP",0.251,0.27800000000000002,0.28199999999999997,0.27300000000000002,0.27300000000000002,0.27500000000000002,0.27600000000000002]
["Expenditure",1965.1,2043.9,2141.1,2268.9,2369,2471.4,2597.8000000000002]
["   Current payments",1120.3,1210.5,1297.4000000000001,1401,1465.6,1551.6,1623]
["   — debt service costs",232.6,268.10000000000002,308.5,356.1,382.2,414.7,440.2]
["   Transfers and subsidies",691.4,683.5,711.2,757.2,777.9,784.6,815.8]
["   Payments for capital assets",62.3,73.3,86,107.1,117.8,125.6,142.69999999999999]
["   Payments for financial assets",91,76.599999999999994,46.5,3.5,2.6,2,1.8]
["   Contingency reserve","—","—","—","—",5,7.6,14.5]
["Proportion of GDP",0.35,0.32400000000000001,0.31900000000000001,0.32200000000000001,0.318,0.312,0.308]
["Budget balance",-555.20000000000005,-292.2,-244.7,-347.4,-332.4,-295,274.2]
["Proportion of GDP",-9.9000000000000005E-2,-4.5999999999999999E-2,-3.5999999999999997E-2,-4.9000000000000002E-2,-4.4999999999999998E-2,-3.6999999999999998E-2,-3.3000000000000002E-2]
["Gross domestic product",5615.9,6312,6721.8,7049,7452.2,7913.8,8422.2999999999993]
["Source: National Treasury, Budget Review 2024, 21 February 2024, Table 3.7, p50; Table 7, pp263-264"]

{"sheet":"Revenue allocations by sphere  ","index":61,"n_rows":19,"n_cols":8,"rows_kept":19,"cut":false,"hidden":false,"merged":[[16,0,16,7],[18,0,18,7],[1,0,1,7],[4,1,4,3],[4,5,4,7],[5,1,5,6],[11,1,11,7]]}
[]
["Revenue allocations by sphere of government, 2020/21-2026/27"]
[]
[null,"2020/21","2021/22","2022/23","2023/24","2024/25","2025/26","2026/27"]
[null,"—Outcome—",null,null,"Estimate","—Medium term estimate—"]
["Sphere of government","—Rbn—"]
["National ",790.5,822.8,855.9,823.9,848.5,853.7,890.5]
["Provincial ",628.79999999999995,660.8,694.1,706.4,729.5,760.9,790.8]
["Local ",137.1,135.6,150.69999999999999,157.80000000000001,170.3,177.7,183.8]
["Provisional allocations not assigned to votes","—","—","—","—",0.6,41.1,53.5]
["Non-interest expenditure",1556.4,1619.2,1700.7,1688.1,1748.8,1833.3,1918.5]
["Sphere of government ","—%—"]
["National ",0.50800000000000001,0.50800000000000001,0.503,0.48799999999999999,0.48499999999999999,0.47599999999999998,0.47699999999999998]
["Provincial ",0.40400000000000003,0.40799999999999997,0.40799999999999997,0.41799999999999998,0.41699999999999998,0.42499999999999999,0.42399999999999999]
["Local ",8.7999999999999995E-2,8.4000000000000005E-2,8.8999999999999996E-2,9.2999999999999999E-2,9.7000000000000003E-2,9.9000000000000005E-2,9.9000000000000005E-2]
["Totala",1,1,1,1,1,1,1]
["Source: National Treasury, Budget Review 2024, 21 February 2024, Table 1.2, p24; Table W1.2, p9"]
[]
["a  Figures should add up vertically but may not, owing to rounding. "]

{"sheet":"Interest & non-interest exp","index":62,"n_rows":23,"n_cols":7,"rows_kept":23,"cut":false,"hidden":false,"merged":[[5,1,5,2],[5,4,5,6],[20,0,20,6],[22,0,22,5],[2,0,2,6]]}
[]
[]
["Interest and non-interest expenditure, 2021/22-2026/27"]
[]
[null,"2021/22","2022/23","2023/24","2024/25","2025/26","2026/27"]
[null,null,null,"Revised estimate","—Medium term estimate—"]
["Revenue (Rbn)",1751.7,1896.4,1921.4,2036.6,2176.4,2323.6]
["Proportion of GDP",0.27800000000000002,0.28199999999999997,0.27300000000000002,0.27300000000000002,0.27500000000000002,0.27600000000000002]
["Expenditure (Rbn)",2043.9,2141.1,2268.9,2369,2471.4,2597.8000000000002]
["Proportion of GDP",0.32400000000000001,0.31900000000000001,0.32200000000000001,0.318,0.312,0.308]
["Non-interest expenditure (Rbn)",1767.9,1825.3,1904.9,1978.1,2048.1,2149.3000000000002]
["Proportion of GDP",0.28000000000000003,0.27200000000000002,0.27,0.26500000000000001,0.25900000000000001,0.255]
["Interest payments (Rbn)",268.10000000000002,308.5,356.1,382.2,414.7,440.2]
["Proportion of GDPa",4.2000000000000003E-2,4.5999999999999999E-2,5.0999999999999997E-2,5.0999999999999997E-2,5.1999999999999998E-2,5.1999999999999998E-2]
["Budget balance (Rbn)",-292.2,-244.7,-347.4,-332.4,-295,-274.2]
["Proportion of GDP",-4.5999999999999999E-2,-3.5999999999999997E-2,-4.9000000000000002E-2,-4.4999999999999998E-2,-3.6999999999999998E-2,-3.3000000000000002E-2]
["Proportion of total expenditure"]
["Interest",0.13100000000000001,0.14399999999999999,0.157,0.16200000000000001,0.16800000000000001,0.17]
["Non-interesta ",{"$f":"B20-B18","v":0.86899999999999999},0.85599999999999998,0.84299999999999997,0.83799999999999997,0.83199999999999996,{"$f":"F20-G18","v":0.83}]
["Total",1,1,1,1,1,1]
["Source: National Treasury, Budget Review 2024, 21 February 2024, Table 3.7-3.8, p50, "]
[]
["a CRA calculations."]

{"sheet":"Macroeconomic performance","index":63,"n_rows":17,"n_cols":8,"rows_kept":17,"cut":false,"hidden":false,"merged":[[1,0,1,7],[4,0,5,0],[5,1,5,3],[5,5,5,7],[16,0,16,7]]}
[]
[" Macro-economic performance and projections, 2021-27"]
[]
[]
["Indicator",2021,2022,"2023","2024","2025","2026","2027"]
[null,"— Actual—",null,null,"Estimate","—Forecast—"]
["Final household consumption",6.2E-2,2.5000000000000001E-2,7.0000000000000001E-3,1.2E-2,1.7999999999999999E-2,1.7000000000000001E-2,1.9E-2]
["Final government consumption",6.0000000000000001E-3,6.0000000000000001E-3,1.9E-2,1.4E-2,8.9999999999999993E-3,-4.0000000000000001E-3,-1E-3]
["Gross fixed capital formation",-4.0000000000000001E-3,4.8000000000000001E-2,3.9E-2,-2.5000000000000001E-2,4.7E-2,4.2000000000000003E-2,3.7999999999999999E-2]
["Gross domestic expenditure",4.9000000000000002E-2,0.04,8.0000000000000002E-3,5.0000000000000001E-3,0.02,1.7000000000000001E-2,1.9E-2]
["Exports of goods and services",9.7000000000000003E-2,6.8000000000000005E-2,3.6999999999999998E-2,-1.6E-2,3.1E-2,3.1E-2,3.1E-2]
["Imports of goods and services",9.6000000000000002E-2,0.15,3.9E-2,-3.2000000000000001E-2,4.1000000000000002E-2,2.8000000000000001E-2,0.03]
["Real GDP growth",0.05,1.9E-2,7.0000000000000001E-3,1.0999999999999999E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.9E-2]
["GDP at current prices (Rbn)",6220.2,6655.5,7024,7396.7,7897.6,8404.1,8593.6]
["Headline inflation (CPI)",4.5999999999999999E-2,6.9000000000000006E-2,5.8999999999999997E-2,4.5999999999999999E-2,4.3999999999999997E-2,4.4999999999999998E-2,4.4999999999999998E-2]
["Current account balance\n   (as a proportion of GDP)",3.6999999999999998E-2,-5.0000000000000001E-3,-1.6E-2,-1.7999999999999999E-2,-2.1000000000000001E-2,-2.1999999999999999E-2,-2.5000000000000001E-2]
["Source: National Treasury, Medium Term Budget Policy Statement (MTBPS) 2024, 30 October 2024, p12"]

{"sheet":"Public sector infrastructure","index":64,"n_rows":34,"n_cols":9,"rows_kept":34,"cut":false,"hidden":false,"merged":[[33,0,33,8],[28,0,28,8],[29,0,29,8],[30,0,30,8],[31,0,31,8],[32,0,32,8],[1,0,1,8],[4,4,4,6],[5,1,5,7],[16,0,16,8],[26,0,26,8]]}
[]
["Public sector infrastructure expenditure, 2021/22-2026/27"]
[]
["Allocation","2021/22","2022/23","2023/24","2024/25","2025/26","2026/27","Total \n2024/25-\n2026/27","%\nof\ntotalf"]
["Type","—Outcome—",null,"Revised estimate","—Medium term estimate—"]
[]
["Energy",35.5,38.700000000000003,54.8,58.5,70.5,74.8,203.8,0.21593557957194323]
["Water and sanitation",30.6,35.4,43.8,53.2,57.6,50.1,160.9,0.17048103411739776]
["Transport and logistics",65.900000000000006,86.4,97.4,106.4,115.1,118.4,340,0.36024581479126938]
["Other economic services",21.8,18.899999999999999,23.5,20.3,21.4,21.7,63.4,6.7175248993430817E-2]
["Health",16.399999999999999,11.9,14.5,13.4,13.6,13.9,40.799999999999997,4.3229497774952316E-2]
["Education",14.5,21.1,20.8,20.100000000000001,17.8,18.399999999999999,56.4,5.9758423394787034E-2]
["Human settlementsa",13.4,14.3,13.8,14.2,14.7,14.9,43.7,4.6302182665819036E-2]
["Other social services",2.2000000000000002,3.3,3.2,2.6,2.2000000000000002,2.2999999999999998,7,7.4168255986437805E-3]
["Administration servicesb",12,9,9,8.9,9.4,9.5,27.8,2.9455393091756731E-2]
["Total",212.3,238.8,280.7,297.5,322.2,324.10000000000002,943.8,1]
["Entity"]
["National departments",12.5,13.2,16.5,14.3,13,13.8,41.1,4.3547361729179918E-2]
["Provincial departments",57.7,60.1,63.9,63.4,60,60.4,183.7,0.19463869463869463]
["Local government",62.1,64.7,68.400000000000006,67.900000000000006,71.3,74.5,213.8,0.22653104471286292]
["Public entitiesc",20.2,26.8,29.8,32.700000000000003,37.4,41.3,111.4,0.11803348166984531]
["Public-private partnershipsd",6.5,6,6.3,6.3,6.4,6.4,19.100000000000001,2.0237338419156602E-2]
["State-owned companiese",53.4,68,95.7,112.9,134.19999999999999,127.7,374.7,0.39701207883026063]
["Total",212.3,238.8,280.7,297.5,322.2,324.10000000000002,943.8,1]
["Proportion of GDPf",{"$f":"B24/B26","v":3.3634347275031687E-2},3.5526198339730433E-2,3.9821251241310821E-2,3.992109712568101E-2,4.0713690009856196E-2,3.848117497595669E-2,3.9674966264928557E-2,"—"]
["GDP (Rbn)",6312,6721.8,7049,7452.2,7913.8,8422.2999999999993,23788.3,"—"]
["Source: National Treasury, Budget Review 2024, 21 February 2024. Table D1, p188"]
[]
["a Human settlements includes public housing and bulk infrastructure amounting to R43.7 billion for 2024/25-2026/27."]
["b Administration services include infrastructure spending by the Department of International Relations, the Department of Home Affairs, the Department of Public Works, Statistics South Africa and their entities."]
["c Public entities are financed by capital transfers from the fiscus."]
["d Public-private partnerships include project development funds, capital contributions and unitary payments."]
["e State-owned companies are financed from a combination of own revenue, borrowings, and private funding."]
["f CRA calculations."]

{"sheet":"BUDGETS 1994-2025","index":65,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Four-way budget 1994-2026 ","index":66,"n_rows":12,"n_cols":8,"rows_kept":12,"cut":false,"hidden":false,"merged":[[1,0,1,7],[11,0,11,7],[3,0,3,7]]}
[]
["BUDGETS, 1994/95-2026/27"]
[]
["Four-way budget breakdown, 1994/95-2026/27"]
[]
["Budget breakdown","1994/95","2021/22","2022/23","2023/24","2024/25","2025/26","2026/27"]
["General public services and state debt cost",0.25600000000000001,0.2,0.19700000000000001,0.20899999999999999,0.21,0.216,0.218]
["Defence and safety",0.184,0.10100000000000001,0.10199999999999999,9.9000000000000005E-2,0.1,0.1,9.9000000000000005E-2]
["Economic and environment",0.112,0.114,0.12,0.108,0.106,0.108,0.106]
["Social",0.44799999999999995,0.58499999999999996,0.58099999999999996,0.58399999999999996,0.58399999999999996,0.57599999999999996,0.57699999999999996]
["Total",1,1,1,1,1,1,1]
["Source: South Africa Survey 1995/96, p557; National Treasury, Budget Review 2024, 21 February 2024, Table 8, pp216-217; CRA calculations"]

{"sheet":"BG Four-way budget 1994-2026","index":67,"n_rows":7,"n_cols":4,"rows_kept":7,"cut":false,"hidden":false,"merged":[[1,0,1,3]]}
["BC"]
["Four-way budget breakdown, 1994/95 - 2024/25"]
[null,"1994/95","2024/25","2025/26"]
["General public services and state debt cost:",0.25600000000000001,0.21,0.216]
["Defence and safety",0.184,0.1,0.1]
["Economic and environment",0.112,0.106,0.108]
["Social",0.44799999999999995,0.58399999999999996,0.57599999999999996]

{"sheet":"Change in proportions 94-26 ","index":68,"n_rows":10,"n_cols":3,"rows_kept":10,"cut":false,"hidden":false,"merged":[[1,0,1,2],[3,1,3,2],[9,0,9,2],[3,0,4,0]]}
[]
["Change in proportions, 1994/95-2025/26"]
[]
["Budget breakdown","—Change—"]
[null," 1994/95 vs 2024/25 ","  2024/25 vs 2025/26"]
["General public services and state debt cost",-4.7E-2,6.0000000000000001E-3]
["Defence and safety",-8.5000000000000006E-2,0]
["Economic and environment",-4.0000000000000001E-3,2E-3]
["Social",0.13600000000000001,-8.0000000000000071E-3]
["Source: South Africa Survey 1995/96, p557; National Treasury, Budget Review 2024, 21 February 2024, Table 8, pp216-217; CRA calculations"]

{"sheet":"Expend. under new constitution","index":69,"n_rows":29,"n_cols":7,"rows_kept":29,"cut":false,"hidden":false,"merged":[[25,0,25,6],[27,0,27,6],[28,0,28,6],[1,0,1,6],[3,0,4,0],[4,1,4,2],[4,3,4,4],[4,5,4,6]]}
[]
[" Expenditure under the new Constitution, 1994/95 and 2024/25"]
[]
["Allocation","1994/95","2024/25","1994/95","2024/25","1994/95","2024/25a"]
[null,"—Rbn —",null,"—Proportion of total—",null,"—Proportion of GDP—"]
["General public services",38,496.1,0.25600000000000001,0.21,7.5999999999999998E-2,6.7000000000000004E-2]
["   State debt costs",24.9,382.2,0.16800000000000001,0.16200000000000001,0.05,5.0999999999999997E-2]
["Defence",12.9,53.1,8.6999999999999994E-2,2.1999999999999999E-2,2.5999999999999999E-2,7.0000000000000001E-3]
["Public order and safetyb",14.4,183.2,9.7000000000000003E-2,7.8E-2,2.9000000000000001E-2,2.5000000000000001E-2]
["   Police services",10.199999999999999,127.2,6.9000000000000006E-2,5.3999999999999999E-2,2.1000000000000001E-2,1.7000000000000001E-2]
["   Law courts",1.6,28.3,1.0999999999999999E-2,1.2E-2,3.0000000000000001E-3,4.0000000000000001E-3]
["   Prisons",2.6,27.8,1.7999999999999999E-2,1.2E-2,5.0000000000000001E-3,4.0000000000000001E-3]
["Economic affairs",16.600000000000001,235.6,0.112,0.1,3.3000000000000002E-2,3.2000000000000001E-2]
["Health",15.6,267.2,0.105,0.113,3.1E-2,3.5999999999999997E-2]
["Education",31.4,474.9,0.21199999999999999,0.20100000000000001,6.3E-2,6.4000000000000001E-2]
["Social protection",13.7,395.5,9.1999999999999998E-2,0.16700000000000001,2.8000000000000001E-2,5.2999999999999999E-2]
["Housing and community\n amenitiesb",5,228.7,3.4000000000000002E-2,9.7000000000000003E-2,0.01,3.1E-2]
["   Housing development",1.6,42.2,1.0999999999999999E-2,1.7999999999999999E-2,3.0000000000000001E-3,6.0000000000000001E-3]
["   Community development",2.2000000000000002,129.19999999999999,1.4999999999999999E-2,5.5E-2,4.0000000000000001E-3,1.7000000000000001E-2]
["    Water supply",1.2,57.3,8.0000000000000002E-3,2.4E-2,2E-3,8.0000000000000002E-3]
["Environmental protection","—",15.2,"—",6.0000000000000001E-3,"—",2E-3]
["Recreation and culture",0.7,14.5,5.0000000000000001E-3,6.0000000000000001E-3,1E-3,2E-3]
["Subtotalb",148.19999999999999,2364,1,1,0.29799999999999999,0.317]
["Contingency reserves","—",5,"—","—","—",1E-3]
["TOTAL CONSOLIDATED EXPENDITUREb",148.19999999999999,2369,"—",1,0.29799999999999999,0.318]
["Source: National Treasury, Budget Review 2024, 21 February 2024"]
[]
["a CRA calculations. The 2024/25 GDP estimates are from the 2024 Budget."]
["b Figures should add up vertically but may not, owing to rounding."]

{"sheet":"DEFICIT AND DEBT","index":70,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Nat. govern.finance % of GDP","index":71,"n_rows":65,"n_cols":5,"rows_kept":65,"cut":false,"hidden":false,"merged":[[5,1,5,4],[62,1,62,4],[1,1,1,4],[59,1,59,4],[61,1,61,4]]}
[]
[null,"DEFICIT AND DEBT"]
[]
[]
[]
[null,"National government finance as a proportion of GDP, 1977/78-2027/28"]
[]
[null,"Yeara","Revenue","Expenditure","Deficit/surplus"]
[null,"1977/78",0.17799999999999999,0.22600000000000001,-4.8000000000000001E-2]
[null,"1978/79",0.18,0.219,-3.9E-2]
[null,"1979/80",0.18099999999999999,0.20799999999999999,-2.7E-2]
[null,"1980/81",0.19,0.192,-1E-3]
[null,"1981/82",0.17899999999999999,0.19800000000000001,-1.9E-2]
[null,"1982/83",0.188,0.20699999999999999,-0.02]
[null,"1983/84",0.18,0.20899999999999999,-2.9000000000000001E-2]
[null,"1984/85",0.19,0.219,-2.9000000000000001E-2]
[null,"1985/86",0.21099999999999999,0.23200000000000001,-2.1000000000000001E-2]
[null,"1986/87",0.2,0.23899999999999999,-3.9E-2]
[null,"1987/88",0.19700000000000001,0.24099999999999999,-4.4999999999999998E-2]
[null,"1988/89",0.20799999999999999,0.24,-3.1E-2]
[null,"1989/90",0.222,0.23499999999999999,-1.2E-2]
[null,"1990/91",0.214,0.23,-1.7000000000000001E-2]
[null,"1991/92",0.20100000000000001,0.23400000000000001,-3.3000000000000002E-2]
[null,"1992/93",0.192,0.25700000000000001,-6.4000000000000001E-2]
[null,"1993/94",0.19400000000000001,0.24399999999999999,-4.9000000000000002E-2]
[null,"1994/95",0.19900000000000001,0.24,-4.1000000000000002E-2]
[null,"1995/96",0.19800000000000001,0.24299999999999999,-4.4999999999999998E-2]
[null,"1996/97",0.20300000000000001,0.246,-4.3999999999999997E-2]
[null,"1997/98",0.20599999999999999,0.23799999999999999,-3.2000000000000001E-2]
[null,"1998/99",0.21199999999999999,0.23699999999999999,-2.4E-2]
[null,"1999/2000",0.20799999999999999,0.22700000000000001,-1.9E-2]
[null,"2000/01",0.19800000000000001,0.215,-1.7000000000000001E-2]
[null,"2001/02",0.20599999999999999,0.218,-1.2E-2]
[null,"2002/03",0.19900000000000001,0.20799999999999999,-8.9999999999999993E-3]
[null,"2003/04",0.19600000000000001,0.216,-0.02]
[null,"2004/05",0.20499999999999999,0.218,-1.2999999999999999E-2]
[null,"2005/06",0.218,0.221,-3.0000000000000001E-3]
[null,"2006/07",0.22600000000000001,0.22,6.0000000000000001E-3]
[null,"2007/08",0.23300000000000001,0.22500000000000001,8.0000000000000002E-3]
[null,"2008/09",0.23,0.23699999999999999,-7.0000000000000001E-3]
[null,"2009/10",0.20599999999999999,0.251,-4.4999999999999998E-2]
[null,"2010/11",0.215,0.251,-3.5999999999999997E-2]
[null,"2011/12",0.219,0.26200000000000001,-4.3999999999999997E-2]
[null,"2012/13",0.217,0.26600000000000001,-4.9000000000000002E-2]
[null,"2013/14",0.223,0.26600000000000001,-4.2000000000000003E-2]
[null,"2014/15",0.22800000000000001,0.26900000000000002,-4.2000000000000003E-2]
[null,"2015/16",0.23799999999999999,0.27700000000000002,-3.9E-2]
[null,"2016/17",0.23499999999999999,0.27,-3.5000000000000003E-2]
[null,"2017/18",0.23300000000000001,0.27300000000000002,-4.1000000000000002E-2]
[null,"2018/19",0.23499999999999999,0.27700000000000002,-4.2000000000000003E-2]
[null,"2019/20",0.23499999999999999,0.29599999999999999,-6.0999999999999999E-2]
[null,"2020/21",0.22,0.318,-9.8000000000000004E-2]
[null,"2021/22",0.247,0.29799999999999999,-5.0999999999999997E-2]
[null,"2022/23",0.251,0.29699999999999999,-4.5999999999999999E-2]
[null,"2023/24",0.24299999999999999,0.28899999999999998,-4.5999999999999999E-2]
[null,"2024/25b",0.26900000000000002,0.318,-0.05]
[null,"2025/26b",0.27,0.313,-4.2999999999999997E-2]
[null,"2026/27b",0.27100000000000002,0.308,-3.5999999999999997E-2]
[null,"2027/28b",0.27200000000000002,0.30399999999999999,-3.2000000000000001E-2]
[null,"Source: South African Reserve Bank (SARB), time series data, accessed 15 December 2024; National Treasury, MTBPS 2024, 30 October 2024"]
[]
[null,"a Fiscal year ending 31 March. 1976/77-2023/24 data: SARB, 2024/25-2027/28: National Treasury, MTBPS 2024 data and forecasts.          "]
[null,"b Estimates."]
[]
[null,"Worst Year",null,"Best year"]

{"sheet":"LG Govern. finance % of GDP","index":72,"n_rows":56,"n_cols":3,"rows_kept":56,"cut":false,"hidden":false,"merged":[[1,0,1,6]]}
["LG"]
["National government finance as a proportion of GDP, 1975/76–2025/26"]
[null,"Revenue","Expenditure"]
[]
[]
["1977/78",0.17799999999999999,0.22600000000000001]
[null,0.18,0.219]
[null,0.18099999999999999,0.20799999999999999]
[null,0.19,0.192]
[null,0.17899999999999999,0.19800000000000001]
[null,0.188,0.20699999999999999]
[null,0.18,0.20899999999999999]
[null,0.19,0.219]
[null,0.21099999999999999,0.23200000000000001]
[null,0.2,0.23899999999999999]
[null,0.19700000000000001,0.24099999999999999]
[null,0.20799999999999999,0.24]
[null,0.222,0.23499999999999999]
["1990/91",0.214,0.23]
[null,0.20100000000000001,0.23400000000000001]
[null,0.192,0.25700000000000001]
[null,0.19400000000000001,0.24399999999999999]
[null,0.19900000000000001,0.24]
[null,0.19800000000000001,0.24299999999999999]
[null,0.20300000000000001,0.246]
[null,0.20599999999999999,0.23799999999999999]
[null,0.21199999999999999,0.23699999999999999]
["1999/2000",0.20799999999999999,0.22700000000000001]
[null,0.19800000000000001,0.215]
[null,0.20599999999999999,0.218]
[null,0.19900000000000001,0.20799999999999999]
[null,0.19600000000000001,0.216]
[null,0.20499999999999999,0.218]
[null,0.218,0.221]
[null,0.22600000000000001,0.22]
[null,0.23300000000000001,0.22500000000000001]
[null,0.23,0.23699999999999999]
["2009/10",0.20599999999999999,0.251]
[null,0.215,0.251]
[null,0.219,0.26200000000000001]
[null,0.217,0.26600000000000001]
[null,0.223,0.26600000000000001]
[null,0.22800000000000001,0.26900000000000002]
[null,0.23799999999999999,0.27700000000000002]
[null,0.23499999999999999,0.27]
[null,0.23300000000000001,0.27300000000000002]
[null,0.23499999999999999,0.27700000000000002]
["2019/20",0.23499999999999999,0.29599999999999999]
[null,0.22,0.318]
[null,0.247,0.29799999999999999]
[null,0.251,0.29699999999999999]
[null,0.24299999999999999,0.28899999999999998]
[null,0.26900000000000002,0.318]
[null,0.27,0.313]
[null,0.27100000000000002,0.308]
["2027/28",0.27200000000000002,0.30399999999999999]

{"sheet":"Deficit","index":73,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Budget deficit-surplus","index":74,"n_rows":60,"n_cols":7,"rows_kept":60,"cut":false,"hidden":false,"merged":[[57,2,57,3],[59,2,59,3],[3,1,3,4],[1,1,1,4]]}
[]
[null,"Deficit"]
[]
[null,"Budget deficit/surplus (actual and projected), 1977/78-2027/28"]
[]
[null,null,"Yeara","Deficit/surplus"]
[null,null,"1977/78",-4.8000000000000001E-2]
[null,null,"1978/79",-3.9E-2]
[null,null,"1979/80",-2.7E-2]
[null,null,"1980/81",-1E-3]
[null,null,"1981/82",-1.9E-2]
[null,null,"1982/83",-0.02]
[null,null,"1983/84",-2.9000000000000001E-2]
[null,null,"1984/85",-2.9000000000000001E-2]
[null,null,"1985/86",-2.1000000000000001E-2]
[null,null,"1986/87",-3.9E-2]
[null,null,"1987/88",-4.4999999999999998E-2]
[null,null,"1988/89",-3.1E-2]
[null,null,"1989/90",-1.2E-2]
[null,null,"1990/91",-1.7000000000000001E-2]
[null,null,"1991/92",-3.3000000000000002E-2]
[null,null,"1992/93",-6.4000000000000001E-2]
[null,null,"1993/94",-4.9000000000000002E-2]
[null,null,"1994/95",-4.1000000000000002E-2]
[null,null,"1995/96",-4.4999999999999998E-2]
[null,null,"1996/97",-4.3999999999999997E-2]
[null,null,"1997/98",-3.2000000000000001E-2]
[null,null,"1998/99",-2.4E-2]
[null,null,"1999/2000",-1.9E-2]
[null,null,"2000/01",-1.7000000000000001E-2]
[null,null,"2001/02",-1.2E-2]
[null,null,"2002/03",-8.9999999999999993E-3]
[null,null,"2003/04",-0.02]
[null,null,"2004/05",-1.2999999999999999E-2]
[null,null,"2005/06",-3.0000000000000001E-3]
[null,null,"2006/07",6.0000000000000001E-3]
[null,null,"2007/08",8.0000000000000002E-3,null,null,"Best year"]
[null,null,"2008/09",-7.0000000000000001E-3]
[null,null,"2009/10",-4.4999999999999998E-2]
[null,null,"2010/11",-3.5999999999999997E-2]
[null,null,"2011/12",-4.3999999999999997E-2]
[null,null,"2012/13",-4.9000000000000002E-2]
[null,null,"2013/14",-4.2000000000000003E-2]
[null,null,"2014/15",-4.2000000000000003E-2]
[null,null,"2015/16",-3.9E-2]
[null,null,"2016/17",-3.5000000000000003E-2]
[null,null,"2017/18",-4.1000000000000002E-2]
[null,null,"2018/19",-4.2000000000000003E-2]
[null,null,"2019/20",-6.0999999999999999E-2]
[null,null,"2020/21",-9.8000000000000004E-2,null,null,"Worst year"]
[null,null,"2021/22",-5.0999999999999997E-2]
[null,null,"2022/23",-4.5999999999999999E-2]
[null,null,"2023/24",-4.5999999999999999E-2]
[null,null,"2024/25",-0.05]
[null,null,"2025/26",-4.2999999999999997E-2]
[null,null,"2026/27",-3.5999999999999997E-2]
[null,null,"2027/28",-3.2000000000000001E-2]
[null,null,"Source: SARB, time series data, accessed 15 December 2024; National Treasury, MTBPS 2024, 30 October 2024"]
[]
[null,null,"a Fiscal year ending 31 March. 1975/76-2021/22: SARB data, 2021/22-2025/26: MTBPS 2022 data and forecasts.          "]

{"sheet":"LG. Budget deficit-surplus  ","index":75,"n_rows":55,"n_cols":3,"rows_kept":55,"cut":false,"hidden":false,"merged":[[1,1,1,6]]}
[null,"LG"]
[null,"Budget deficit/surplus (actual and projected), 1977/78–2027/28"]
[]
[null,null,"Deficit/surplus"]
["1977/78",null,-4.8000000000000001E-2]
["1978/79",null,-3.9E-2]
["1979/80",null,-2.7E-2]
["1980/81","1980/81",-1E-3]
["1981/82",null,-1.9E-2]
["1982/83",null,-0.02]
["1983/84",null,-2.9000000000000001E-2]
["1984/85",null,-2.9000000000000001E-2]
["1985/86",null,-2.1000000000000001E-2]
["1986/87",null,-3.9E-2]
["1987/88",null,-4.4999999999999998E-2]
["1988/89",null,-3.1E-2]
["1989/90",null,-1.2E-2]
["1990/91","1990/91",-1.7000000000000001E-2]
["1991/92",null,-3.3000000000000002E-2]
["1992/93",null,-6.4000000000000001E-2]
["1993/94",null,-4.9000000000000002E-2]
["1994/95",null,-4.1000000000000002E-2]
["1995/96",null,-4.4999999999999998E-2]
["1996/97",null,-4.3999999999999997E-2]
["1997/98",null,-3.2000000000000001E-2]
["1998/99",null,-2.4E-2]
["1999/2000","1999/2000",-1.9E-2]
["2000/01",null,-1.7000000000000001E-2]
["2001/02",null,-1.2E-2]
["2002/03",null,-8.9999999999999993E-3]
["2003/04",null,-0.02]
["2004/05",null,-1.2999999999999999E-2]
["2005/06",null,-3.0000000000000001E-3]
["2006/07",null,6.0000000000000001E-3]
["2007/08",null,8.0000000000000002E-3]
["2008/09",null,-7.0000000000000001E-3]
["2009/10","2009/10",-4.4999999999999998E-2]
["2010/11",null,-3.5999999999999997E-2]
["2011/12",null,-4.3999999999999997E-2]
["2012/13",null,-4.9000000000000002E-2]
["2013/14",null,-4.2000000000000003E-2]
["2014/15",null,-4.2000000000000003E-2]
["2015/16",null,-3.9E-2]
["2016/17",null,-3.5000000000000003E-2]
["2017/18",null,-4.1000000000000002E-2]
["2018/19",null,-4.2000000000000003E-2]
["2019/20","2019/20",-6.0999999999999999E-2]
["2020/21",null,-9.8000000000000004E-2]
["2021/22",null,-5.0999999999999997E-2]
["2022/23",null,-4.5999999999999999E-2]
["2023/24",null,-4.5999999999999999E-2]
["2024/25",null,-0.05]
["2025/26",null,-4.2999999999999997E-2]
["2026/27",null,-3.5999999999999997E-2]
["2027/28","2027/28",-3.2000000000000001E-2]

{"sheet":"Public debt","index":76,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Total debt of government ","index":77,"n_rows":64,"n_cols":7,"rows_kept":64,"cut":false,"hidden":false,"merged":[[57,0,57,3],[51,0,51,6],[1,0,1,6],[3,0,3,6],[6,2,6,3],[6,4,6,6],[52,0,52,6]]}
[]
["Public debt"]
[]
["Total debt of government, 1984/85-2026/27"]
[]
["Year ending\n31 March","Total \ndebta","Domestic \ndebt ","Foreign\n debt ","Domestic\ndebt","Foreign\ndebt","Total\ndebt"]
[null,"Rbn","—As a proportion \nof total debt—",null,"—As a proportion of GDP—"]
["1984/85",35,0.93700000000000006,6.3E-2,0.253,1.7000000000000001E-2,0.27]
["1985/86",39.5,0.94199999999999995,5.8000000000000003E-2,0.252,1.6E-2,0.26700000000000002]
["1986/87",46.8,0.94799999999999995,5.1999999999999998E-2,0.254,1.4E-2,0.26800000000000002]
["1987/88",57.5,0.95799999999999996,4.2000000000000003E-2,0.26900000000000002,1.2E-2,0.28100000000000003]
["1988/89",68.7,0.96799999999999997,3.2000000000000001E-2,0.26900000000000002,8.9999999999999993E-3,0.27800000000000002]
["1989/90",81.900000000000006,0.97399999999999998,2.5999999999999999E-2,0.27200000000000002,7.0000000000000001E-3,0.27900000000000003]
["1990/91",95.3,0.98099999999999998,1.9E-2,0.27800000000000002,5.0000000000000001E-3,0.28299999999999997]
["1991/92",114.1,0.97399999999999998,2.5999999999999999E-2,0.28799999999999998,8.0000000000000002E-3,0.29499999999999998]
["1992/93",145.69999999999999,0.98399999999999999,1.6E-2,0.33200000000000002,5.0000000000000001E-3,0.33800000000000002]
["1993/94",190,0.97299999999999998,2.7E-2,0.37,0.01,0.38100000000000001]
["1994/95",240.2,0.96299999999999997,3.6999999999999998E-2,0.41199999999999998,1.6E-2,0.42699999999999999]
["1995/96",279.5,0.96099999999999997,3.9E-2,0.41899999999999998,1.7000000000000001E-2,0.436]
["1996/97",308.2,0.96299999999999997,3.6999999999999998E-2,0.41199999999999998,1.6E-2,0.42799999999999999]
["1997/98",336.1,0.95699999999999996,4.2999999999999997E-2,0.40400000000000003,1.7999999999999999E-2,0.42199999999999999]
["1998/99",363.2,0.95499999999999996,4.4999999999999998E-2,0.40200000000000002,1.9E-2,0.42099999999999999]
["1999/2000",381.5,0.93200000000000005,6.8000000000000005E-2,0.373,2.7E-2,0.4]
["2000/01",399.6,0.92,0.08,0.33800000000000002,2.9000000000000001E-2,0.36699999999999999]
["2001/02",433.5,0.81100000000000005,0.189,0.29199999999999998,6.8000000000000005E-2,0.36]
["2002/03",427.1,0.82599999999999996,0.17399999999999999,0.252,5.2999999999999999E-2,0.30499999999999999]
["2003/04",454.96899999999999,0.85799999999999998,0.14199999999999999,0.25600000000000001,4.2000000000000003E-2,0.29799999999999999]
["2004/05",501.49599999999998,0.86199999999999999,0.13800000000000001,0.255,4.1000000000000002E-2,0.29699999999999999]
["2005/06",528.29999999999995,0.873,0.127,0.245,3.5000000000000003E-2,0.28000000000000003]
["2006/07",553.70000000000005,0.85099999999999998,0.14899999999999999,0.221,3.9E-2,0.25900000000000001]
["2007/08",577,0.83299999999999996,0.16700000000000001,0.2,0.04,0.24]
["2008/09",627,0.84499999999999997,0.155,0.19900000000000001,3.6999999999999998E-2,0.23599999999999999]
["2009/10",804.9,0.876,0.124,0.248,3.5000000000000003E-2,0.28299999999999997]
["2010/11",990.6,0.90100000000000002,9.9000000000000005E-2,0.28599999999999998,3.1E-2,0.317]
["2011/12",1187.8,0.90200000000000002,9.8000000000000004E-2,0.316,3.4000000000000002E-2,0.35]
["2012/13",1365.7,0.90900000000000003,9.0999999999999998E-2,0.34200000000000003,3.4000000000000002E-2,0.376]
["2013/14",1584.8,0.90900000000000003,9.0999999999999998E-2,0.36499999999999999,3.5999999999999997E-2,0.40200000000000002]
["2014/15",1798.9,0.90700000000000003,9.2999999999999999E-2,0.38900000000000001,0.04,0.42799999999999999]
["2015/16",2019,0.90100000000000002,9.9000000000000005E-2,0.40400000000000003,4.3999999999999997E-2,0.44900000000000001]
["2016/17",2232.9,0.90500000000000003,9.5000000000000001E-2,0.41799999999999998,4.3999999999999997E-2,0.46200000000000002]
["2017/18",2489.6999999999998,0.91300000000000003,8.6999999999999994E-2,0.442,4.2000000000000003E-2,0.48499999999999999]
["2018/19",2788.3,0.89600000000000002,0.104,0.46100000000000002,5.3999999999999999E-2,0.51500000000000001]
["2019/20",3261.3,0.88100000000000001,0.11899999999999999,0.503,6.8000000000000005E-2,0.57099999999999995]
["2020/21",3935.7,0.9,0.1,0.63100000000000001,7.0000000000000007E-2,0.70099999999999996]
["2021/22",4277.5,0.90400000000000003,9.6000000000000002E-2,0.61199999999999999,6.5000000000000002E-2,0.67800000000000005]
["2022/23",4765.3999999999996,0.88300000000000001,0.11700000000000001,0.626,8.3000000000000004E-2,0.70899999999999996]
["2023/24",5259.4,0.88800000000000001,0.112,0.65800000000000003,8.3000000000000004E-2,0.74099999999999999]
["2024/25",5622.5,0.89700000000000002,0.10299999999999999,0.67100000000000004,7.6999999999999999E-2,0.747]
["2025/26",6054.7,0.89900000000000002,0.10100000000000001,0.67900000000000005,7.6999999999999999E-2,0.755]
["2026/27",6424.4,0.89400000000000002,0.106,0.67300000000000004,0.08,0.753]
["2027/28",6817.5,0.88900000000000001,0.111,0.66700000000000004,8.3000000000000004E-2,0.75]
["Source: National Treasury, MTBS 2024, 30 October 2024, p26"]
["a Refers to gross total loan debt; net total loan debt excludes cash balances, while total net debt includes the Gold and Foreign Exchange Contingency Reserve Account. Figures refer to central government debt excluding extra-budgetary institutions (such as libraries, museums, parks boards, research councils, technikons, universities, the National Road Fund, and Legal Aid Board) and social security funds (such as the Unemployment Insurance Fund). Figures prior to 1994 exclude the converted debt of the former homelands and are, therefore, not comparable with the ones thereafter."]
[]
["Worst year",null,"Best year"]
[]
[]
["For Tamara only!"]
["Total debt","4114F"]
["Foreign debt ","4108Z","% of total"]
["Foreign debt ","4108X","% of GDP"]
["Domestic debt","4105Z","% of total"]
["Domestic debt","4105X","% of GDP"]
["Total gross loan debt","4116F","%"]

{"sheet":"LG Govt foreign debt % GDP ","index":78,"n_rows":44,"n_cols":2,"rows_kept":44,"cut":false,"hidden":false,"merged":[[1,0,1,7],[2,1,2,7]]}
["LG"]
[]
[null,"Government foreign debt as a proportion of GDP, 1987/88–2027/28"]
["1987/88",1.2E-2]
[null,8.9999999999999993E-3]
[null,7.0000000000000001E-3]
["1990/91",5.0000000000000001E-3]
[null,8.0000000000000002E-3]
[null,5.0000000000000001E-3]
[null,0.01]
[null,1.6E-2]
[null,1.7000000000000001E-2]
[null,1.6E-2]
[null,1.7999999999999999E-2]
[null,1.9E-2]
["1999/2000",2.7E-2]
[null,2.9000000000000001E-2]
[null,6.8000000000000005E-2]
[null,5.2999999999999999E-2]
[null,4.2000000000000003E-2]
[null,4.1000000000000002E-2]
[null,3.5000000000000003E-2]
[null,3.9E-2]
[null,0.04]
[null,3.6999999999999998E-2]
[null,3.5000000000000003E-2]
["2010/11",3.1E-2]
[null,3.4000000000000002E-2]
[null,3.4000000000000002E-2]
[null,3.5999999999999997E-2]
[null,0.04]
[null,4.3999999999999997E-2]
[null,4.3999999999999997E-2]
[null,4.2000000000000003E-2]
[null,5.3999999999999999E-2]
[null,6.8000000000000005E-2]
["2020/21",7.0000000000000007E-2]
[null,6.5000000000000002E-2]
[null,8.3000000000000004E-2]
[null,8.3000000000000004E-2]
[null,7.6999999999999999E-2]
[null,7.6999999999999999E-2]
[null,0.08]
["2027/28",8.3000000000000004E-2]

{"sheet":"BG Total govern. debt % of GDP","index":79,"n_rows":44,"n_cols":2,"rows_kept":44,"cut":false,"hidden":false,"merged":[[1,0,1,6],[2,0,2,6]]}
["BC"]
[]
["Total government debt as a proportion of GDP, 1987/88–2027/28"]
["1987/88",0.28100000000000003]
["1988/89",0.27800000000000002]
["1989/90",0.27900000000000003]
["1990/91",0.28299999999999997]
["1991/92",0.29499999999999998]
["1992/93",0.33800000000000002]
["1993/94",0.38100000000000001]
["1994/95",0.42699999999999999]
["1995/96",0.436]
["1996/97",0.42799999999999999]
["1997/98",0.42199999999999999]
["1998/99",0.42099999999999999]
["1999/2000",0.4]
["2000/01",0.36699999999999999]
["2001/02",0.36]
["2002/03",0.30499999999999999]
["2003/04",0.29799999999999999]
["2004/05",0.29699999999999999]
["2005/06",0.28000000000000003]
["2006/07",0.25900000000000001]
["2007/08",0.24]
["2008/09",0.23599999999999999]
["2009/10",0.28299999999999997]
["2010/11",0.317]
["2011/12",0.35]
["2012/13",0.376]
["2013/14",0.40200000000000002]
["2014/15",0.42799999999999999]
["2015/16",0.44900000000000001]
["2016/17",0.46200000000000002]
["2017/18",0.48499999999999999]
["2018/19",0.51400000000000001]
["2019/20",0.57099999999999995]
["2020/21",0.70099999999999996]
["2021/22",0.67800000000000005]
["2022/23",0.70899999999999996]
["2023/24",0.74099999999999999]
["2024/25",0.747]
["2025/26",0.755]
["2026/27",0.753]
["2027/28",0.75]

{"sheet":"State debt cost 1987-2027","index":80,"n_rows":54,"n_cols":6,"rows_kept":54,"cut":false,"hidden":false,"merged":[[48,0,48,5],[49,0,49,5],[50,0,50,5],[52,0,52,1],[1,0,1,5],[3,1,3,3],[3,4,4,4],[3,5,4,5],[46,0,46,5],[47,0,47,5]]}
[]
["State debt costa, 1987/88-2027/28"]
[]
[null,"—Interest payments—",null,null,"Yields on \n10-year\ngovernment bondsc","Budget deficit/\nsurplus as a \nproportion of GDP"]
["Fiscal\n year","Rbnb","Proportion of total expenditure","Proportion\nof GDP"]
["1987/88",7.5,0.126,4.2999999999999997E-2,0.155,-4.4999999999999998E-2]
["1988/89",8.4,0.11600000000000001,0.04,0.16700000000000001,-3.1E-2]
["1989/90",10.8,0.124,4.2999999999999997E-2,0.159,-1.2E-2]
["1990/91",12.3,0.14799999999999999,4.2999999999999997E-2,0.16,-1.7000000000000001E-2]
["1991/92",14.5,0.14899999999999999,4.4999999999999998E-2,0.16700000000000001,-3.3000000000000002E-2]
["1992/93",17.5,0.14799999999999999,0.05,0.14899999999999999,-6.4000000000000001E-2]
["1993/94",22.2,0.16900000000000001,5.6000000000000001E-2,0.123,-4.9000000000000002E-2]
["1994/95",24.6,0.17499999999999999,5.5E-2,0.16800000000000001,-4.1000000000000002E-2]
["1995/96",29.5,0.188,5.8999999999999997E-2,0.14599999999999999,-4.4999999999999998E-2]
["1996/97",33.200000000000003,0.17699999999999999,4.605354418088501E-2,0.16200000000000001,-4.3999999999999997E-2]
["1997/98",38.799999999999997,0.19,4.8762096267437473E-2,0.14099999999999999,-3.2000000000000001E-2]
["1998/99",42.7,0.20200000000000001,4.9518728980633198E-2,0.16400000000000001,-2.4E-2]
["1999/2000",44.3,0.19900000000000001,4.6504304010077678E-2,0.14000000000000001,-1.9E-2]
["2000/01",46.3,0.19,4.2570798087532183E-2,0.129,-1.7000000000000001E-2]
["2001/02",47.6,0.17399999999999999,3.9518472395184724E-2,0.11600000000000001,-1.2E-2]
["2002/03",46.8,0.15,3.3407095438646582E-2,0.104,-8.9999999999999993E-3]
["2003/04",43.3,0.13300000000000001,2.8397166841552988E-2,9.1999999999999998E-2,-0.02]
["2004/05",48.9,0.128,2.8912670726659966E-2,8.4000000000000005E-2,-1.2999999999999999E-2]
["2005/06",50.9,0.107,2.6998662581938074E-2,7.5999999999999998E-2,-3.0000000000000001E-3]
["2006/07",52.2,0.10100000000000001,2.4439680176067062E-2,7.8E-2,6.0000000000000001E-3]
["2007/08",52.9,8.8999999999999996E-2,2.1947419146368951E-2,8.3000000000000004E-2,8.0000000000000002E-3]
["2008/09",54.4,7.6999999999999999E-2,2.0462931271553939E-2,7.8E-2,-7.0000000000000001E-3]
["2009/10",57.1,6.9000000000000006E-2,2.0094489363281204E-2,0.09,-4.4999999999999998E-2]
["2010/11",66.2,7.4999999999999997E-2,2.120388072240707E-2,8.4000000000000005E-2,-3.5999999999999997E-2]
["2011/12",76.5,0.08,2.2546841761024689E-2,8.5000000000000006E-2,-4.3999999999999997E-2]
["2012/13",88.1,8.4000000000000005E-2,2.4251422537350898E-2,7.3999999999999996E-2,-4.9000000000000002E-2]
["2013/14",101.2,8.7999999999999995E-2,2.5646438737051278E-2,8.3000000000000004E-2,-4.2000000000000003E-2]
["2014/15",114.8,9.4E-2,2.7328134488653323E-2,7.8E-2,-4.2000000000000003E-2]
["2015/16",128.80000000000001,9.4E-2,2.8628151955816885E-2,9.2999999999999999E-2,-3.9E-2]
["2016/17",146.5,0.10199999999999999,3.0323039136645323E-2,0.09,-3.5000000000000003E-2]
["2017/18",162.6,0.106,3.1662448954403594E-2,9.5000000000000001E-2,-4.1000000000000002E-2]
["2018/19",181.8,0.111,3.3561912675098192E-2,9.6000000000000002E-2,-4.2000000000000003E-2]
["2019/20",204.8,0.113,3.5999999999999997E-2,9.1999999999999998E-2,-6.0999999999999999E-2]
["2020/21",232.6,0.11799999999999999,4.1000000000000002E-2,9.8000000000000004E-2,-9.8000000000000004E-2]
["2021/22",268.10000000000002,0.13100000000000001,4.2999999999999997E-2,0.1,-5.0999999999999997E-2]
["2022/23d",307.2,0.14199999999999999,4.5999999999999999E-2,0.114,-4.5999999999999999E-2]
["2023/24d",356.1,0.15765007968833009,0.05,0.115,-4.5999999999999999E-2]
["2024/25d",388.9,0.16237995824634655,5.1999999999999998E-2,0.1085,-0.05]
["2025/26d",419.1,0.1669521571126957,5.1999999999999998E-2,9.6000000000000002E-2,-4.2999999999999997E-2]
["2026/27",445.7,0.16982929431489102,5.1999999999999998E-2,9.4E-2,-3.5999999999999997E-2]
["2027/28",475.7,0.17191283292978207,5.1999999999999998E-2,9.1999999999999998E-2,-3.2000000000000001E-2]
["Source: SARB, time series data, accessed 16 December 2024; National Treasury, MTBPS 2024, Table 4.1, p31; Budget data and time series, accessed 16 December 2024, Socio-Economic Survey of South Africa 2024, p205"]
["a Interest payments on government debt. Consolidated government expenditure by function."]
["b National Treasury budget time series data."]
["c Calendar years 1987-2022. BER forecasts for 10-year government bond yield 2022-27, October 2024."]
["d Forecasts."]
[]
["ONLY FOR TAMARA"]
["Yields data: SARB timeseries (series 2003)  data "]

{"sheet":"LG State debt cost & yields","index":81,"n_rows":45,"n_cols":4,"rows_kept":45,"cut":false,"hidden":false,"merged":[[1,0,1,5]]}
["LG"]
["Interest payments as a proportion of total \ngovernment spending and yields on 10-year government bonds, 1987/88–2027/28"]
[]
[null,null,"Interest payments","Yields on 10-year\ngovernment bonds"]
[null,"1987/88",0.126,0.155]
[null,null,0.11600000000000001,0.16700000000000001]
[null,null,0.124,0.159]
[null,null,0.14799999999999999,0.16]
[null,null,0.14899999999999999,0.16700000000000001]
[null,null,0.14799999999999999,0.14899999999999999]
[null,null,0.16900000000000001,0.123]
[null,null,0.17499999999999999,0.16800000000000001]
[null,null,0.188,0.14599999999999999]
[null,null,0.17699999999999999,0.16200000000000001]
[null,null,0.19,0.14099999999999999]
[null,null,0.20200000000000001,0.16400000000000001]
[null,null,0.19900000000000001,0.14000000000000001]
[null,"2000/01",0.19,0.129]
[null,null,0.17399999999999999,0.11600000000000001]
[null,null,0.15,0.104]
[null,null,0.13300000000000001,9.1999999999999998E-2]
[null,null,0.128,8.4000000000000005E-2]
[null,null,0.107,7.5999999999999998E-2]
[null,null,0.10100000000000001,7.8E-2]
[null,null,8.8999999999999996E-2,8.3000000000000004E-2]
[null,null,7.6999999999999999E-2,7.8E-2]
[null,null,6.9000000000000006E-2,0.09]
[null,"2010/11",7.4999999999999997E-2,8.4000000000000005E-2]
[null,null,0.08,8.5000000000000006E-2]
[null,null,8.4000000000000005E-2,7.3999999999999996E-2]
[null,null,8.7999999999999995E-2,8.3000000000000004E-2]
[null,null,9.4E-2,7.8E-2]
[null,null,9.4E-2,9.2999999999999999E-2]
[null,null,0.10199999999999999,0.09]
[null,null,0.106,9.5000000000000001E-2]
[null,null,0.111,9.6000000000000002E-2]
[null,null,0.113,9.1999999999999998E-2]
[null,"2020/21",0.11799999999999999,9.8000000000000004E-2]
[null,null,0.13100000000000001,0.1]
[null,null,0.14199999999999999,0.114]
[null,null,0.15765007968833009,0.115]
[null,null,0.16237995824634655,0.1085]
[null,null,0.1669521571126957,9.6000000000000002E-2]
[null,null,0.16982929431489102,9.4E-2]
[null,"2027/28",0.17191283292978207,9.1999999999999998E-2]

{"sheet":"Ownership of gov.bonds ","index":82,"n_rows":21,"n_cols":7,"rows_kept":21,"cut":false,"hidden":false,"merged":[[1,0,1,6],[17,0,17,6],[18,0,18,6],[19,0,19,6],[20,0,20,6]]}
[]
["Ownership of domestic government bonds, 2011-23"]
[]
["Year","Foreign\ninvestors","Pension\n funds","Monetary\ninstitutionsa","Insurers","Other financial\ninstitutionsb","Otherc"]
[2011,0.28599999999999998,0.33300000000000002,0.16900000000000001,0.11600000000000001,7.4999999999999997E-2,2.1000000000000001E-2]
[2012,0.35899999999999999,0.29799999999999999,0.17,9.4E-2,5.8000000000000003E-2,2.1000000000000001E-2]
[2013,0.36399999999999999,0.29199999999999998,0.14599999999999999,8.5999999999999993E-2,8.2000000000000003E-2,0.03]
[2014,0.36099999999999999,0.317,0.14699999999999999,8.2000000000000003E-2,8.6999999999999994E-2,6.0000000000000001E-3]
[2015,0.32400000000000001,0.30599999999999999,0.17599999999999999,8.3000000000000004E-2,0.10299999999999999,8.0000000000000002E-3]
[2016,0.36,0.28299999999999997,0.17799999999999999,7.1999999999999995E-2,0.10299999999999999,4.0000000000000001E-3]
[2017,0.41399999999999998,0.26600000000000001,0.15,6.7000000000000004E-2,9.9000000000000005E-2,4.0000000000000001E-3]
[2018,0.377,0.25800000000000001,0.161,6.4000000000000001E-2,0.13600000000000001,4.0000000000000001E-3]
[2019,0.371,0.249,0.16700000000000001,6.0999999999999999E-2,0.14699999999999999,5.0000000000000001E-3]
[2020,0.29899999999999999,0.224,0.22,7.0000000000000007E-2,0.17599999999999999,1.0999999999999999E-2]
[2021,0.28199999999999997,0.23499999999999999,0.20100000000000001,6.6000000000000003E-2,0.20100000000000001,1.4999999999999999E-2]
[2022,0.25600000000000001,0.23100000000000001,0.215,6.2E-2,0.214,2.1999999999999999E-2]
[2023,0.253,0.22800000000000001,0.19900000000000001,7.1999999999999995E-2,0.22600000000000001,2.1999999999999999E-2]
["Source: National Treasury, Budget Review 2024, 21 February 2024, Figure 7.5, p105"]
["a South African registered banks, mutual banks and South African branches of foreign banks."]
["b Unit trusts, financial companies and holding companies."]
["c Public sector, private non‐financial corporates, households and nominee companies."]

{"sheet":"Credit ratings","index":83,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"SA credit rating ","index":84,"n_rows":31,"n_cols":4,"rows_kept":31,"cut":false,"hidden":false,"merged":[[1,1,1,4],[2,1,2,3],[5,1,5,3],[16,1,16,3],[30,1,30,3]]}
[]
[]
[null,"South Africa's credit ratinga"]
[]
[null,"Standard \nand Poor's","Moody's","Fitch"]
[null,"—Investment grade—"]
[null,"AAA","Aaa","AAA"]
[null,"AA+","Aa1","AA+"]
[null,"AA","Aa2","AA"]
[null,"AA-","Aa3","AA-"]
[null,"A+","A1","A+"]
[null,"A","A2","A"]
[null,"A-","A3","A-"]
[null,"BBB+","Baa1","BBB+"]
[null,"BBB","Baa2","BBB"]
[null,"BBB-","Baa3","BBB-"]
[null,"—Speculative grade—"]
[null,"BB+","Ba1","BB+"]
[null,"BB","Ba2","BB"]
[null,"BB-","Ba3","BB-"]
[null,"B+","B1","B+"]
[null,"B","B2","B"]
[null,"B-","B3","B-"]
[null,"CCC+","Caa1","CCC"]
[null,"CCC","Caa2","CC"]
[null,"CCC-","Ca3","C"]
[null,"CC","Ca","RD"]
[null,"C","C","D"]
[null,"D","WR","WD"]
[null,"NR",null,"PIF"]
[null,"a South Africa's rating, 15 December 2024"]

{"sheet":"Intern Budget balance, CPI","index":85,"n_rows":50,"n_cols":5,"rows_kept":50,"cut":false,"hidden":false,"merged":[[1,1,1,4],[47,1,47,4],[3,1,4,5],[48,1,48,3]]}
[]
[null,"International comparisons"]
[]
[null,"Budget balance and other key indicatorsa, selected countries, 2024"]
[]
[null,"Country","Budget balance","CPI","Current\ninterest rate"]
[null,"Argentina",-2.9000000000000001E-2,1.66,0.32]
[null,"Australia",8.9999999999999993E-3,2.8000000000000001E-2,4.3499999999999997E-2]
[null,"Belgium",-4.2000000000000003E-2,3.2000000000000001E-2,3.15E-2]
[null,"Brazil",-8.8999999999999996E-2,4.87E-2,0.1225]
[null,"Canada",-1.4E-2,0.02,3.2500000000000001E-2]
[null,"Chile",-2.5000000000000001E-2,4.2000000000000003E-2,5.2499999999999998E-2]
[null,"China",-5.8000000000000003E-2,2E-3,3.1E-2]
[null,"Colombia",-4.2000000000000003E-2,5.1999999999999998E-2,9.7500000000000003E-2]
[null,"Czech Republic",-3.6999999999999998E-2,2.8000000000000001E-2,0.04]
[null,"Denmark",3.1E-2,1.6E-2,2.5999999999999999E-2]
[null,"Egypt",-7.0999999999999994E-2,0.255,0.27250000000000002]
[null,"Euro area",-3.5999999999999997E-2,2.3E-2,3.15E-2]
[null,"France",-5.5E-2,1.2999999999999999E-2,3.15E-2]
[null,"Germany",-2.5000000000000001E-2,2.1999999999999999E-2,3.15E-2]
[null,"Greece",-1.6E-2,2.4E-2,3.15E-2]
[null,"Hong Kong",-0.05,1.4E-2,0.05]
[null,"India",-5.6300000000000003E-2,5.4800000000000001E-2,6.5000000000000002E-2]
[null,"Indonesia",-1.6500000000000001E-2,1.55E-2,0.06]
[null,"Israel",-6.9000000000000006E-2,3.5000000000000003E-2,4.4999999999999998E-2]
[null,"Italy",-7.1999999999999995E-2,1.4E-2,3.15E-2]
[null,"Japan",-5.5E-2,2.3E-2,2.5000000000000001E-3]
[null,"Malaysia",-0.05,1.9E-2,0.03]
[null,"Mexico",-0.05,4.5499999999999999E-2,0.10249999999999999]
[null,"Netherlands",-8.9999999999999993E-3,0.04,3.15E-2]
[null,"Norway",0.16300000000000001,2.4E-2,4.4999999999999998E-2]
[null,"Pakistan",-7.6999999999999999E-2,4.9000000000000002E-2,0.15]
[null,"Philippines",-6.2E-2,2.5000000000000001E-2,0.06]
[null,"Poland",-5.0999999999999997E-2,4.7E-2,5.7500000000000002E-2]
[null,"Russia",-1.9E-2,8.8999999999999996E-2,0.21]
[null,"Saudi Arabia",-0.02,0.02,5.2499999999999998E-2]
[null,"Singapore",-1.6E-2,1.4E-2,3.1800000000000002E-2]
[null,"South Africa",-4.9000000000000002E-2,2.9000000000000001E-2,7.7499999999999999E-2]
[null,"South Korea",-2.5999999999999999E-2,1.4999999999999999E-2,0.03]
[null,"Spain",-3.5999999999999997E-2,2.4E-2,3.15E-2]
[null,"Sweden",-6.0000000000000001E-3,1.6E-2,2.75E-2]
[null,"Switzerland",5.0000000000000001E-3,7.0000000000000001E-3,5.0000000000000001E-3]
[null,"Taiwan",-5.0000000000000001E-3,2.0799999999999999E-2,0.02]
[null,"Thailand",-2.8000000000000001E-2,9.4999999999999998E-3,2.2499999999999999E-2]
[null,"Turkey",-5.3999999999999999E-2,0.47089999999999999,0.5]
[null,"United Kingdom",-4.3999999999999997E-2,2.3E-2,4.7500000000000001E-2]
[null,"United States",-6.2E-2,2.7E-2,4.7500000000000001E-2]
[null,"Source: Trading Economics, tradingeconomics.com, accessed 15 December 2024"]
[null,"a The latest as at 15 December 2024."]
[null,"N/A ꟷ Not available."]

{"sheet":"Intern Govern. debt % of GDP","index":86,"n_rows":46,"n_cols":9,"rows_kept":46,"cut":false,"hidden":false,"merged":[[1,0,1,8],[47,0,47,5],[4,1,4,4],[4,5,4,8],[43,0,43,8],[44,0,44,8],[42,0,42,8]]}
[]
["General government net debta and gross debtb as a proportion of GDP, \nselected countries, 2022-25"]
[]
[null,2022,"2023c","2024c","2025c",2022,"2023c","2024c","2025c"]
["Country","—Net debt as a proportion of GDP—",null,null,null,"—Gross debt as a proportion of GDP—"]
["Australia",0.315,0.29499999999999998,0.29499999999999998,0.30499999999999999,0.503,0.49,0.49299999999999999,0.496]
["Botswana",0.115,0.16200000000000001,0.214,0.215,0.18099999999999999,0.20100000000000001,0.22600000000000001,0.221]
["Brazil",0.56100000000000005,0.60899999999999999,0.61,0.66400000000000003,0.83899999999999997,0.84699999999999998,0.876,0.92]
["Chile",0.20399999999999999,0.23200000000000001,0.24199999999999999,0.25,0.378,0.39400000000000002,0.41,0.41599999999999998]
["China","—","—","—",null,0.77400000000000002,0.84399999999999997,0.90100000000000002,0.93799999999999994]
["Denmark",0.05,1.7000000000000001E-2,-1E-3,-8.9999999999999993E-3,0.29699999999999999,0.29699999999999999,0.28199999999999997,0.27300000000000002]
["Egypt",0.83899999999999997,0.91200000000000003,0.86199999999999999,0.79900000000000004,0.88500000000000001,0.95899999999999996,0.90900000000000003,0.84499999999999997]
["France",1.01,1.0169999999999999,1.0409999999999999,1.071,1.111,1.099,1.123,1.153]
["Germany",0.46200000000000002,0.45100000000000001,0.45600000000000002,0.45700000000000002,0.64800000000000002,0.627,0.627,0.621]
["Ghana","—","—","—","—",0.92700000000000005,0.82899999999999996,0.82499999999999996,0.79500000000000004]
["Greece","—","—","—","—",1.796,1.6890000000000001,1.59,1.5289999999999999]
["Hong Kong","—","—","—","—",4.2999999999999997E-2,6.3E-2,0.09,0.113]
["India","—","—","—","—",0.81699999999999995,0.83,0.83099999999999996,0.82599999999999996]
["Indonesia",0.373,0.36899999999999999,0.38,0.38400000000000001,0.40100000000000002,0.39600000000000002,0.40500000000000003,0.40699999999999997]
["Ireland",0.36099999999999999,0.35499999999999998,0.34599999999999997,0.33300000000000002,0.43099999999999999,0.433,0.42399999999999999,0.40699999999999997]
["Israel",0.58599999999999997,0.59699999999999998,0.65200000000000002,0.66600000000000004,0.60199999999999998,0.61399999999999999,0.68,0.69299999999999995]
["Italy",1.2689999999999999,1.2410000000000001,1.266,1.2869999999999999,1.381,1.3460000000000001,1.369,1.387]
["Japan",1.498,1.542,1.5580000000000001,1.5389999999999999,2.5630000000000002,2.4969999999999999,2.512,2.4870000000000001]
["Kazakhstan",-1.2E-2,2E-3,0.02,3.4000000000000002E-2,0.23499999999999999,0.22800000000000001,0.248,0.27600000000000002]
["Lithuania",0.34,0.34499999999999997,0.34599999999999997,0.34499999999999997,0.38,0.38300000000000001,0.38100000000000001,0.379]
["Mexico",0.48399999999999999,0.47899999999999998,0.52500000000000002,0.52700000000000002,0.54200000000000004,0.53100000000000003,0.57699999999999996,0.57899999999999996]
["Mozambique","—","—","—","—",1.0029999999999999,0.93899999999999995,0.96,0.96499999999999997]
["Netherlands",0.39600000000000002,0.36899999999999999,0.36299999999999999,0.36899999999999999,0.48399999999999999,0.45,0.443,0.45100000000000001]
["Nigeria",0.39400000000000002,0.46100000000000002,0.50700000000000001,0.497,0.39700000000000002,0.46400000000000002,0.51300000000000001,0.5]
["Pakistan",0.68799999999999994,0.71199999999999997,0.63500000000000001,0.65600000000000003,0.76200000000000001,0.77300000000000002,0.69199999999999995,0.71399999999999997]
["Philippines","—","—","—","—",0.57399999999999995,0.56499999999999995,0.57599999999999996,0.58199999999999996]
["Poland",0.372,0.38600000000000001,0.437,0.47399999999999998,0.49199999999999999,0.496,0.55500000000000005,0.6]
["Russia","—","—","—","—",0.185,0.19500000000000001,0.19900000000000001,0.20399999999999999]
["Saudi Arabia",0.128,0.153,0.17699999999999999,0.20300000000000001,0.23899999999999999,0.26200000000000001,0.28299999999999997,0.30599999999999999]
["South Africa",0.66200000000000003,0.69,0.72199999999999998,0.752,0.70799999999999996,0.73399999999999999,0.75,0.77400000000000002]
["Spain",0.90400000000000003,0.874,0.85299999999999998,0.84199999999999997,1.0940000000000001,1.05,1.0229999999999999,1.0069999999999999]
["Switzerland",0.16700000000000001,0.129,0.114,0.104,0.372,0.33300000000000002,0.31900000000000001,0.308]
["Thailand","—","—","—","—",0.60499999999999998,0.624,0.65,0.66100000000000003]
["Turkey",0.23499999999999999,0.222,0.20300000000000001,0.218,0.308,0.29299999999999998,0.252,0.26]
["Uganda","—","—","—","—",0.5,0.51,0.51400000000000001,0.503]
["United Kingdom",0.89800000000000002,0.91500000000000004,0.91600000000000004,0.92400000000000004,0.996,1,1.018,1.038]
["United States",0.93200000000000005,0.95699999999999996,0.98799999999999999,1.0169999999999999,1.1859999999999999,1.1870000000000001,1.21,1.2410000000000001]
["Source: International Monetary Fund, www.imf.com, World Economic Outlook database, October 2024, accessed 14 December 2024"]
["a   Net debt is calculated as gross debt minus financial assets corresponding to debt instruments. These financial assets are: monetary gold and SDRs (Special Drawing Rights — reserve assets in the International Monetary Fund designed to supplement reserves of gold and convertible currencies used to maintain stability in the foreign exchange market), currency and deposits, debt securities, loans, insurance, pension and standardised guarantee schemes, and other accounts receivable."]
["b   Gross debt consists of all liabilities that require payment or payments of interest and/or principal by the debtor to the creditor at a date or dates in the future. This includes debt liabilities in the form of SDRs, currency and deposits, debt securities, loans, insurance, pensions and standardised guarantee schemes, and other accounts payable. Thus, all liabilities in the IMF's Government Finance Statistics Manual 2001 system are debt, except for equity and investment fund shares and financial derivatives and employee stock options. Debt can be valued at current market, nominal, or face values."]
["c   Estimates."]

{"sheet":"PROVINCIAL FINANCE","index":87,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Revenue sources","index":88,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"PC Total provin. revenue 23-24 ","index":89,"n_rows":8,"n_cols":2,"rows_kept":8,"cut":false,"hidden":false,"merged":[[0,0,0,2],[1,0,1,2],[2,0,2,2],[4,0,4,1],[7,0,7,2]]}
[]
[]
[]
["PC"]
["Total provincial revenue, 2023/24"]
["Transfers from national government",0.96]
["Provincial own revenue collected",0.04]
["Source: National Treasury, Provincial budgets: 2023/24 Financial year"]

{"sheet":"Total transfer to provinces ","index":90,"n_rows":17,"n_cols":7,"rows_kept":17,"cut":false,"hidden":false,"merged":[[1,0,1,6],[3,1,3,2],[3,3,3,4],[3,5,3,6],[16,0,16,6]]}
[]
[" Total transfers to provinces, 2024/25"]
[]
[null,"—Equitable share—",null,"—Conditional grants—",null,"—Total transfers—"]
["Province","Rbn","Proportion","Rbn","Proportion","Rbn","Proportion"]
["Eastern Cape",78.099999999999994,{"$f":"B6/total1","v":0.13005828476269773},14.8,{"$f":"D6/total2","v":0.11472868217054265},92.9,{"$f":"F6/total3","v":0.12734749828649761}]
["Free State",33.1,5.5120732722731061E-2,9.5,7.3643410852713184E-2,42.6,5.8396161754626461E-2]
["Gauteng",128,0.21315570358034971,27.9,0.21627906976744185,155.9,0.21370801919122687]
["KwaZulu-Natal",121.1,0.20166527893422148,25.4,0.19689922480620153,146.5,0.20082248115147361]
["Limpopo",69.599999999999994,0.11590341382181514,11.8,9.1472868217054262E-2,81.400000000000006,0.11158327621658672]
["Mpumalanga",49.5,8.2431307243963359E-2,10,7.7519379844961239E-2,59.6,8.1699794379712129E-2]
["North West",42.8,7.1273938384679422E-2,9.3000000000000007,7.2093023255813959E-2,52.1,7.141877998629198E-2]
["Northern Cape",16.100000000000001,2.6810990840965863E-2,5.2,4.0310077519379844E-2,21.4,2.9335161069225495E-2]
["Western Cape",62.1,0.10341382181515404,14.9,0.11550387596899225,76.900000000000006,0.10541466758053462]
["Unallocated","—","—",0.1,7.7519379844961239E-4,0.1,1.3708019191226869E-4]
["Total",600.5,1,129,1,729.5,1]
["Source: National Treasury, Website annexure to the Budget Review 2024, Table W1.5"]

{"sheet":"Own revenue","index":91,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Provincial own revenue 23-24","index":92,"n_rows":20,"n_cols":5,"rows_kept":20,"cut":false,"hidden":false,"merged":[[17,0,17,4],[18,0,18,4],[19,0,19,4],[1,0,1,4],[3,0,3,4],[5,0,6,0],[5,3,6,3],[5,4,6,4],[5,1,6,1],[5,2,6,2]]}
[]
["Own revenue collection"]
[]
["Provincial own revenuea, 2023/24"]
[]
["Province","2023/24\nRbn","Total\nprovincial revenue\n2023/24\nRbn","Proportion of provincial revenue\n2023/24","Own revenue per head of provincial population\n2023/24b\nR"]
[]
["Eastern Cape",1.93,91.41,{"$f":"B8/C8","v":2.1113663712941693E-2},268.74389489746011]
["Free State",1.3,42.4,{"$f":"B9/C9","v":3.066037735849057E-2},426.64673707724904]
["Gauteng",8.59,159.15,5.3974238140119382E-2,539.00796293004487]
["KwaZulu-Natal",4.49,149.27000000000001,3.0079721310377169E-2,364.37650783190577]
["Limpopo",2.2000000000000002,80.69,2.7264840748543812E-2,343.08766111268181]
["Mpumalanga",3.04,60.45,5.0289495450785773E-2,601.4603190169687]
["North West",1.44,51.24,2.8103044496487116E-2,347.08323333725605]
["Northern Cape",0.54,21,2.5714285714285717E-2,391.56760341677483]
["Western Cape",3.06,77.23,3.9621908584746859E-2,404.46259931124109]
["Total",26.59,{"$f":"SUM(C8:C16)","v":732.84000000000015},3.6283499808962387E-2,421.7728750311656]
["Source: National Treasury, Provincial budgets: 2023/24 Financial year, accessed 18 November 2024; Stats SA, Mid-year population estimates 2024, Statistical release P0302, 30 July 2024, pvii"]
["a Main sources of provincial own revenue are: casino taxes, horse racing taxes, liquor licences, and motor vehicle licences. Most provincial revenue — almost 97% — comes from central government."]
["b CRA calculations."]

{"sheet":"Provincial expenditure","index":93,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Summary by province 23-24","index":94,"n_rows":19,"n_cols":5,"rows_kept":19,"cut":false,"hidden":false,"merged":[[18,1,18,4],[1,1,1,4],[3,1,3,4],[6,3,7,3],[6,2,7,2],[6,4,7,4]]}
[]
[null,"Breakdown of provincial expenditure"]
[]
[null,"Summary of expenditure outcomes by province, 2023/24 "]
[]
[null,null,"Total \nexpenditure—","—Capital expenditure—"]
[null,null,"Rbn","Rbn","Proportion of \ntotal expenditure "]
[null,"Province"]
[null,"Eastern Cape",92.1,3.5,{"$f":"D9/C9","v":3.8002171552660155E-2}]
[null,"Free State",42.8,2.2999999999999998,{"$f":"D10/C10","v":5.3738317757009345E-2}]
[null,"Gauteng",160.1,5.8,3.622735790131168E-2]
[null,"KwaZulu-Natal",151.4,7.1,4.6895640686922056E-2]
[null,"Limpopo",80.8,3.3,4.0841584158415843E-2]
[null,"Mpumalanga",59.5,4.9000000000000004,8.2352941176470601E-2]
[null,"North West",52.1,2.7,5.1823416506717852E-2]
[null,"Northern Cape",21.7,1.4,6.4516129032258063E-2]
[null,"Western Cape",81.099999999999994,5.9,7.2749691738594344E-2]
[null,"Total",741.6,36.9,4.9757281553398057E-2]
[null,"Source: National Treasury, Provincial budgets: 2023/24 Financial year, accessed 18 November 2024"]

{"sheet":"Prov.expenditure by type 23-24","index":95,"n_rows":18,"n_cols":5,"rows_kept":18,"cut":false,"hidden":false,"merged":[[1,0,1,4],[15,0,15,4],[16,0,16,4],[17,0,17,4],[4,1,4,4]]}
[]
["Provincial expenditure by type, 2023/24"]
[]
["Province","Compensation\nof\nemployeesa","Goods\nand\nservicesb","Transfers and\nsubsidies","Payments for\ncapital assets"]
[null,"—Rbn—"]
["Eastern Cape",59.8,18.100000000000001,10.7,3.5]
["Free State",27.4,8,5.2,2.2999999999999998]
["Gauteng",92.4,36.299999999999997,25.6,5.8]
["KwaZulu-Natal",95.2,35.200000000000003,13.9,7.1]
["Limpopo",52.1,14.6,10.9,3.3]
["Mpumalanga",35.6,12.7,6.3,4.9000000000000004]
["North West",32,10.9,6.4,2.7]
["Northern Cape",12.1,6,2.1,1.4]
["Western Cape",43.8,18.899999999999999,12.4,5.9]
["Total",{"$f":"SUM(B6:B14)","v":450.40000000000009},{"$f":"SUM(C6:C14)","v":160.69999999999999},{"$f":"SUM(D6:D14)","v":93.5},36.9]
["Source: National Treasury, Provincial budgets: 2023/24 Financial year, accessed 18 November 2024"]
["a All payments to government employees, both salaries and wages, and social contributions. "]
["b All government payments in exchange for  goods and services, but excluding capital assets and goods used  by government for construction of and improvements to capital assets."]

{"sheet":"Personnel expenditure 23-24","index":96,"n_rows":16,"n_cols":5,"rows_kept":16,"cut":false,"hidden":false,"merged":[[17,0,17,4],[1,0,1,4],[14,0,14,4],[15,0,15,4]]}
[]
["Provincial personnel expenditure, 2023/24"]
[]
["Province","Personnel expenditure \n2023/24\nRbn","Total \nexpenditure\nRbn","Personnel expenditure as a proportion of total\nprovincial expenditurea","Personnel \nexpenditure per head of provincial populationa R"]
["Eastern Cape",59.8,92.1,{"$f":"B5/C5","v":0.64929424538545055},8329.1017707859828]
["Free State",27.4,42.8,{"$f":"B6/C6","v":0.64018691588785048},9005.842545293277]
["Gauteng",92.4,160.1,0.57713928794503444,5802.6151305713647]
["KwaZulu-Natal",95.2,151.4,0.62879788639365919,7733.4505185146863]
["Limpopo",52.1,80.8,0.64480198019801982,8135.1185161201847]
["Mpumalanga",35.6,59.5,0.59831932773109242,7043.3431494631313]
["North West",32,52.1,0.61420345489443373,7689.1680341963029]
["Northern Cape",12.1,21.7,0.55760368663594473,8826.9775220092888]
["Western Cape",43.8,81.099999999999994,0.54007398273736129,5791.5138309795539]
["Total",{"$f":"SUM(B5:B13)","v":450.40000000000009},741.6,0.60733549083063654,7147.8634981081832]
["Source: National Treasury, Provincial budgets: 2023/24 Financial year, accessed 18 November 2024; Stats SA, Mid-year population estimates 2024, Statistical release P0302, 30 July 2024, pvii"]
["a CRA calculations."]

{"sheet":"Social services expenditure","index":97,"n_rows":16,"n_cols":6,"rows_kept":16,"cut":false,"hidden":false,"merged":[[15,0,15,5],[2,1,2,3],[4,1,4,4],[1,0,1,5]]}
[]
["Provincial social services expenditure, 2023/24"]
[]
["Province","Education","Health","Social \ndevelopment","Total","Proportion of total\nprovincial expenditure"]
[null,"—Rbn—"]
["Eastern Cape",41,29.1,2.8,{"$f":"SUM(B6:D6)","v":72.899999999999991},0.79153094462540707]
["Free State",18.399999999999999,13,1.2,{"$f":"SUM(B7:D7)","v":32.6},0.76168224299065423]
["Gauteng",63.1,61.3,5.0999999999999996,129.5,0.8088694565896315]
["KwaZulu-Natal",62.9,53.4,3.3,119.6,0.78996036988110963]
["Limpopo",38.6,24.6,2,65.2,0.80693069306930698]
["Mpumalanga",25.1,17.7,1.7,44.5,0.74789915966386555]
["North West",21.3,15.9,1.7,38.900000000000006,0.74664107485604614]
["Northern Cape",8.6,6.4,0.9,15.9,0.73271889400921664]
["Western Cape",30.3,29.6,2.5,62.400000000000006,0.7694204685573367]
["South Africa",{"$f":"SUM(B6:B14)","v":309.3},{"$f":"SUM(C6:C14)","v":251},21.199999999999996,581.5,0.78411542610571738]
["Source: National Treasury, Provincial budgets: 2023/24 Financial year, accessed 18 November 2024"]

{"sheet":"MUNICIPAL FINANCE","index":98,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Transfers to local government","index":99,"n_rows":17,"n_cols":8,"rows_kept":17,"cut":false,"hidden":false,"merged":[[15,0,15,7],[16,0,16,7],[1,0,1,7],[3,0,3,7],[5,0,5,7],[8,5,8,7],[8,1,8,3]]}
[]
["MUNICIPAL FINANCE"]
[]
["Sources of revenue"]
[]
["Transfers to local governmenta, 2020/21-2026/27"]
[]
[null,"2020/21","2021/22","2022/23","2023/24","2024/25","2025/26","2026/27"]
[null,"—Outcome—",null,null,"Estimate","—Medium term estimate—"]
["Direct transfers",137.1,135.6,150.69999999999999,160.6,170.3,177.7,183.8]
["—Equitable share and related",83.1,76.2,83.9,95.2,101.2,106.1,110.7]
["—General fuel levy sharing with metros",14,14.6,15.3,15.4,16.100000000000001,16.8,17.600000000000001]
["—Conditional grants",40,44.8,51.4,50,53,54.7,55.5]
["Indirect transfers",4.0999999999999996,7.6,7.2,8.3000000000000007,7.1,7.5,8]
["Total",141.19999999999999,143.30000000000001,157.9,168.9,177.4,185.2,191.8]
["Source: National Treasury, Website annexure to the Budget Review 2024, Table W1.23"]
["a Unlike provinces, nearly all of whose revenue comes from the national fiscus, municipalities are responsible for most of their own revenue from the income sources listed in the tables in this section."]

{"sheet":"Basic services allocations","index":100,"n_rows":13,"n_cols":6,"rows_kept":13,"cut":false,"hidden":false,"merged":[[12,1,12,5],[1,1,1,5],[3,2,3,4],[3,5,5,5],[5,2,5,4],[11,1,11,5]]}
[]
[null,"Amount per basic service allocated through the local government equitable share, 2024/25"]
[]
[null,null,"—Allocation per household below\naffordability thresholda—",null,null,"Total allocation\nper service \nRbn"]
[null,null,"Operations","Maintenance","Total "]
[null,"Service","—R per month—"]
[null,"Energy",122.4,13.6,136,18.3]
[null,"Water",176.6,19.600000000000001,196.2,26.3]
[null,"Sanitation",115,12.8,127.8,17.100000000000001]
[null,"Refuse removal",96.4,10.7,107.1,14.4]
[null,"Total basic services",510.4,56.7,567.1,76.099999999999994]
[null,"Source: National Treasury, Website annexure to the Budget Review 2024, Table W1.25"]
[null,"a The basic services component provides a subsidy of R567.12 per month in 2024/25 for the cost of providing basic services to households that fall below an affordability threshold. The subsidy includes funding for the provision of free basic water (six kilolitres per poor household per month), energy (50 kilowatt-hours per month) and sanitation and refuse. When the 2011 Census was conducted, the state old-age pension was worth R1 140 per month, which means that two old-age pensions were worth R2 280 per month. A monthly household income of R2 300 per month (in 2011) has therefore been used to define the formula's affordability threshold. Stats SA has calculated that 59% of all households in South Africa fall below this income threshold. However, the proportion in each municipality varies widely. In 2024 terms, this monthly income is equivalent to about R4 418 per month. This threshold is not an official poverty line or a required level to be used by municipalities in their own indigence policies. The number of households per municipality used to calculate allocations is updated annually. The basic services subsidy will fund:\n.\n• 11.2 million households in 2024/25.                                                                                               "]

{"sheet":"Consolidated performance 23-24","index":101,"n_rows":32,"n_cols":5,"rows_kept":32,"cut":false,"hidden":false,"merged":[[1,0,1,4],[3,1,3,4],[4,2,5,2],[31,0,31,4],[4,4,5,4]]}
[]
["Consolidated financial performance as at 30 June 2024"]
[]
[null,"—2023/24—"]
[null,"Actual","Proportion\nof total","Budget","Variance"]
["Revenue by source","Rbn",null,"Rbn"]
["Property rates",93.7,{"$f":"B7/B12","v":0.18201243201243203},92.7,1.0999999999999999E-2]
["Service charges ",243.9,{"$f":"B8/B12","v":0.4737762237762238},265.5,-8.1000000000000003E-2]
["Investment revenue",6.7,{"$f":"B9/B12","v":1.3014763014763016E-2},6,0.115]
["Transfers recognised — operational",104.6,{"$f":"B10/B12","v":0.2031857031857032},109.8,-4.8000000000000001E-2]
["Other own revenue",65.900000000000006,{"$f":"B11/B12","v":0.12801087801087804},64.5,2.1999999999999999E-2]
["Total revenue (excluding capital\n transfers and contributions)",514.79999999999995,1,538.5,-4.3999999999999997E-2]
["Expenditure by type"]
["Employee costs",138.5,{"$f":"B14/B21","v":0.27622656561627446},148.30000000000001,-6.6000000000000003E-2]
["Remunerations of councillors",4.8,{"$f":"B15/B21","v":9.5731950538492216E-3},5.2,-7.3999999999999996E-2]
["Depreciation and asset impairment",31.8,{"$f":"B16/B21","v":6.3422417231751099E-2},38.700000000000003,-0.17899999999999999]
["Finance charges",11.1,{"$f":"B17/B21","v":2.2138013562026326E-2},11.2,-1.0999999999999999E-2]
["Materials and bulk purchases",165.4,{"$f":"B18/B21","v":0.32987634623055445},175.5,-5.7000000000000002E-2]
["Transfers and grants",10.8,{"$f":"B19/B21","v":2.1539688871160752E-2},4.9000000000000004,1.1819999999999999]
["Other expenditure",139.1,{"$f":"B20/B21","v":0.2774232149980056},158.9,-0.124]
["Total expenditure",501.4,1,542.70000000000005,-7.5999999999999998E-2]
["Surplus/deficit",13.4,"—",-4.0999999999999996,-4.2480000000000002]
[" Transfers recognised — capital",35.299999999999997,"—",50.6,-0.30199999999999999]
[" Contributions recognised — capital",0.2,"—",0.2,-0.22500000000000001]
["Surplus/deficit after capital transfers\nand contributions",48.9,"—",46.7,4.5999999999999999E-2]
["Surplus/deficit for the year",50.5,"—",47.4,6.6000000000000003E-2]
["Capital expenditure and funds sources",60.7,"—",78.599999999999994,-0.22800000000000001]
["Transfers recognised — capital",37.1,{"$f":"B28/total7","v":0.61936560934891494},48.9,-0.24299999999999999]
["Borrowing",7.5,{"$f":"B29/total7","v":0.12520868113522537},9.6,-0.222]
["Internally generated funds",15.4,{"$f":"B30/total7","v":0.2570951585976628},19.8,-0.224]
["Total sources of capital funds",59.9,1,78.400000000000006,-0.23499999999999999]
["Source: National Treasury, Local government revenue and expenditure: Fourth quarter local government section 71 report  For the period: 1 July 2023-30 June 2024, September 2024"]

{"sheet":"Income and expenditure","index":102,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Revenue&expenditure All mun","index":103,"n_rows":19,"n_cols":8,"rows_kept":19,"cut":false,"hidden":false,"merged":[[17,0,17,7],[18,0,18,7],[1,0,1,7],[3,0,3,7],[5,1,5,3],[5,4,5,6],[5,7,7,7],[7,1,7,6]]}
[]
["Income and expenditure"]
[]
["Aggregate revenue and expenditure for all municipalities, 2023/24"]
[]
[null,"—Adjusted budget—",null,null,"—Actuala—",null,null,"Total actual\n as a proportion\nof budget"]
[null,"Operating","Capital","Total","Operating","Capital","Total"]
["Revenue","—Rbn—"]
["Metro",320.39999999999998,34.700000000000003,355.1,322.3,27.2,349.5,0.98399999999999999]
["Local",186.6,33.6,220.2,163.69999999999999,24.3,188,0.85399999999999998]
["District",31.5,10.1,41.6,28.8,8.4,37.200000000000003,0.89400000000000002]
["Total",538.5,78.400000000000006,616.9,514.79999999999995,59.9,574.79999999999995,0.93200000000000005]
["Expenditure"]
["Metro",319,34.700000000000003,353.7,313,27.2,340.2,0.96199999999999997]
["Local",192.6,33.799999999999997,226.4,162,25.1,187.1,0.82599999999999996]
["District",31.1,10.1,41.2,26.5,8.5,35,0.84799999999999998]
["Total",542.70000000000005,78.599999999999994,621.4,501.5,60.7,562.20000000000005,0.90500000000000003]
["Source:  National Treasury, Local government revenue and expenditure: Fourth quarter local government section 71 report  For the period: 1 July 2023-30 June 2024, September 2024"]
["a Municipal financial year is from 1 July 2023 to 30 June 2024."]

{"sheet":"Revenue&expenditure Metros","index":104,"n_rows":27,"n_cols":8,"rows_kept":27,"cut":false,"hidden":false,"merged":[[26,0,26,7],[1,0,1,7],[3,1,3,3],[3,4,3,6],[3,7,5,7],[5,1,5,6],[25,0,25,7]]}
[]
["Aggregate revenue and expenditure for metros, 2023/24"]
[]
[null,"—Adjusted budget—",null,null,"—Actuala—",null,null,"Total actual\nas a proportion\nof budget"]
[null,"Operating","Capital","Total","Operating","Capital","Total"]
["Revenue","—Rbn—"]
["Buffalo City (EC)",9.4,1.3,10.7,9,1,10,0.93500000000000005]
["Cape Town (WC)",60.5,11.4,71.900000000000006,60.8,9,69.900000000000006,0.97199999999999998]
["Ekurhuleni (GAU)",55.5,2.7,58.3,52.3,2,54.3,0.93200000000000005]
["eThekwini (KZN)",53,7.6,60.6,53.7,5.8,59.5,0.98099999999999998]
["Johannesburg (GAU)",71.2,6.9,78.099999999999994,81.099999999999994,4.9000000000000004,86,1.101]
["Mangaung (FS)",9.1999999999999993,1,10.199999999999999,9.4,0.6,9.9,0.97099999999999997]
["Nelson Mandela Bay (EC)",16.399999999999999,1.8,18.2,15.3,1.1000000000000001,16.399999999999999,0.9]
["Tshwane (GAU)",45.1,2,47.1,40.6,3,43.6,0.92600000000000005]
["Total",320.39999999999998,34.700000000000003,355.1,322.3,27.2,349.5,0.98399999999999999]
["Expenditure"]
["Buffalo City (EC)",9.4,1.3,10.7,10.1,1,11.1,1.038]
["Cape Town (WC)",60.9,11.4,72.3,56.3,9,65.400000000000006,0.90400000000000003]
["Ekurhuleni (GAU)",55.1,2.7,57.8,50.9,2,53,0.91500000000000004]
["eThekwini (KZN)",52.9,7.6,60.6,47.2,5.8,53,0.875]
["Johannesburg (GAU)",70.2,6.9,77.099999999999994,83.3,4.9000000000000004,88.2,1.145]
["Mangaung (FS)",8.6999999999999993,1,9.6,9.9,0.6,10.5,1.087]
["Nelson Mandela Bay (EC)",16.899999999999999,1.8,18.7,15.8,1.1000000000000001,16.899999999999999,0.90200000000000002]
["Tshwane (GAU)",45.1,2,47,39.4,2.9,42.3,0.89900000000000002]
["Total",319,34.700000000000003,353.7,313,27.2,340.2,0.96199999999999997]
["Source:  National Treasury, Local government revenue and expenditure: Fourth quarter local government section 71 report  For the period: 1 July 2023-30 June 2024, September 2024"]
["a Municipal financial year is from 1 July 2023 to 30 June 2024."]

{"sheet":"Municipal debtors","index":105,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"All municipal debtors","index":106,"n_rows":23,"n_cols":11,"rows_kept":23,"cut":false,"hidden":false,"merged":[[22,0,22,10],[1,0,1,10],[3,0,3,10],[5,1,5,2],[5,3,5,4],[5,5,5,6],[5,7,5,8],[5,9,5,10]]}
[]
["Municipal debtors"]
[]
["Debtors age analysis for all municipalities as at 30 June 2024"]
[]
[null,"—0-30 days—",null,"—31-60 days—",null,"—61-90 days—",null,"—Over 90 days—",null,"—Total amount—"]
["Debtor by income source","\nRbn","%","\nRbn","%","\nRbn","%","\nRbn","%","Rbn","%"]
["Water",6.6,0.06,2.8,2.5999999999999999E-2,3.4,3.1E-2,96,0.88300000000000001,108.8,0.32]
["Electricity",8.6,0.21099999999999999,1.9,4.7E-2,1.4,3.5999999999999997E-2,28.6,0.70599999999999996,40.5,0.11899999999999999]
["Property rates",6.7,0.10100000000000001,1.5,2.3E-2,2.2000000000000002,3.3000000000000002E-2,55.9,0.84299999999999997,66.3,0.19500000000000001]
["Sanitation",2.1,6.2E-2,0.9,2.7E-2,1.1000000000000001,3.3000000000000002E-2,29,0.878,33,9.7000000000000003E-2]
["Refuse removal",1.4,5.0999999999999997E-2,0.6,2.1999999999999999E-2,0.8,2.7E-2,25.4,0.9,28.3,8.3000000000000004E-2]
["Property rental debtors",0.2,4.5999999999999999E-2,0,1.4999999999999999E-2,0,1.7000000000000001E-2,3.5,0.92200000000000004,3.8,1.0999999999999999E-2]
["Interest on arrear debtor accounts",1.9,0.04,1.1000000000000001,2.3E-2,1.5,3.2000000000000001E-2,42.3,0.90400000000000003,46.7,0.13700000000000001]
["Other",-0.7,-5.6000000000000001E-2,0,5.0000000000000001E-3,-0.1,-1.2E-2,13.3,1.0640000000000001,12.5,3.6999999999999998E-2]
["Total",26.7,7.8E-2,8.9,2.5999999999999999E-2,10.199999999999999,0.03,294.10000000000002,0.86499999999999999,339.9,1]
["Debtor by customer group"]
["Government",2,0.109,0.7,3.7999999999999999E-2,0.7,3.6999999999999998E-2,15.2,0.81599999999999995,18.600000000000001,5.5E-2]
["Business",10.1,0.14899999999999999,2,2.9000000000000001E-2,2.4,3.5000000000000003E-2,53.3,0.78700000000000003,67.8,0.19900000000000001]
["Households",14,5.6000000000000001E-2,6.1,2.5000000000000001E-2,7.2,2.9000000000000001E-2,220.2,0.89,247.4,0.72799999999999998]
["Other",0.6,9.1999999999999998E-2,0.1,1.4999999999999999E-2,0,3.0000000000000001E-3,5.4,0.89,6.1,1.7999999999999999E-2]
["Total",26.7,7.8E-2,8.9,2.5999999999999999E-2,10.199999999999999,0.03,294.10000000000002,0.86499999999999999,339.9,1]
["Source: National Treasury, Local government revenue and expenditure: Fourth quarter local government section 71 report  For the period: 1 July 2023-30 June 2024, September 2024"]

{"sheet":"BC Total debtors by custome","index":107,"n_rows":8,"n_cols":2,"rows_kept":8,"cut":false,"hidden":false,"merged":[[1,0,1,6],[3,1,3,5]]}
["BC"]
["Total municipal debtors by customer group, 2023/24"]
[]
[null,"Total municipal debtors by customer group, 2023/24"]
["Government",5.5E-2]
["Business",0.19900000000000001]
["Households",0.72799999999999998]
["Other",1.7999999999999999E-2]

{"sheet":"Metro debtors","index":108,"n_rows":23,"n_cols":11,"rows_kept":23,"cut":false,"hidden":false,"merged":[[22,0,22,10],[20,0,20,10],[1,0,1,10],[3,1,3,2],[3,3,3,4],[3,5,3,6],[3,7,3,8],[3,9,3,10]]}
[]
["Metro debtors age analysis as at 30 June 2024"]
[]
[null,"—0–30 days—",null,"—31–60 days—",null,"—61–90 days—",null,"—Over 90 days—",null,"—Total amount—"]
["Metropolitan area","\nRbn","%","\nRbn","%","\nRbn","%","\nRbn","%","Rbn","%"]
["Buffalo City (EC)",0.6,0.08,0.3,3.5000000000000003E-2,0.2,3.1E-2,6.4,0.85399999999999998,7.5,4.4999999999999998E-2]
["Cape Town (WC)",2.8,0.27800000000000002,0.3,3.1E-2,0.2,2.4E-2,6.6,0.66700000000000004,9.9,5.8999999999999997E-2]
["Ekurhuleni (GAU)",3.3,0.123,1.2,4.3999999999999997E-2,0.9,3.4000000000000002E-2,21.5,0.79900000000000004,26.9,0.161]
["eThekwini (GAU)",3.2,9.9000000000000005E-2,1.3,3.9E-2,1.1000000000000001,3.4000000000000002E-2,26.5,0.82799999999999996,32,0.191]
["Johannesburg (GAU)",2.7,4.5999999999999999E-2,1.6,2.8000000000000001E-2,1.6,2.8000000000000001E-2,51.6,0.89800000000000002,57.4,0.34300000000000003]
["Mangaung (FS)",1,9.1999999999999998E-2,0.3,2.5000000000000001E-2,0.3,2.9000000000000001E-2,9.5,0.85399999999999998,11.2,6.7000000000000004E-2]
["Nelson Mandela Bay (EC)a","—","—","—","—","—","—","—","—","—","—"]
["Tshwane (GAU)",2.7,0.11899999999999999,0.1,4.0000000000000001E-3,0.5,2.1999999999999999E-2,19.399999999999999,0.85499999999999998,22.7,0.13500000000000001]
["Total",16.2,9.7000000000000003E-2,5,0.03,4.9000000000000004,2.9000000000000001E-2,141.6,0.84499999999999997,167.6,1]
["Debtor by customer group"]
["Government",1,0.16400000000000001,0.3,5.5E-2,0.2,3.4000000000000002E-2,4.5999999999999996,0.748,6.1,3.5999999999999997E-2]
["Business",6.4,0.192,0.9,2.8000000000000001E-2,1.1000000000000001,3.3000000000000002E-2,24.9,0.747,33.299999999999997,0.19900000000000001]
["Households",8.6,6.8000000000000005E-2,3.7,2.9000000000000001E-2,3.6,2.9000000000000001E-2,110.9,0.874,126.8,0.75600000000000001]
["Other",0.2,0.14899999999999999,0,1.4E-2,0,-3.9E-2,1.2,0.876,1.4,8.0000000000000002E-3]
["Total",16.2,9.7000000000000003E-2,5,0.03,4.9000000000000004,2.9000000000000001E-2,141.6,0.84499999999999997,167.6,1]
["Source: National Treasury, Local government revenue and expenditure: Fourth quarter local government section 71 report  For the period: 1 July 2023-30 June 2024, September 2024"]
[]
["a The Nelson Mandela Bay Metropolitan Municipality did not provide information on its debtors."]

{"sheet":"BC Metro debtors % of total","index":109,"n_rows":11,"n_cols":2,"rows_kept":11,"cut":false,"hidden":false,"merged":[[1,0,1,3],[3,1,3,5]]}
["HG"]
["Metro's debtors as a proportion of total municipal debtors, 2019/20"]
[]
[null,"Metro's debtors as a proportion of total municipal debtors, 2023/24"]
["Buffalo City (EC)",4.4999999999999998E-2]
["Cape Town (WC)",5.8999999999999997E-2]
["Ekurhuleni (GAU)",0.161]
["eThekwini (KZN)",0.191]
["Johannesburg (GAU)",0.34300000000000003]
["Mangaung (FS)",6.7000000000000004E-2]
["Tshwane (GAU)",0.13500000000000001]

{"sheet":"Macros","index":110,"n_rows":20,"n_cols":4,"rows_kept":20,"cut":false,"hidden":false,"merged":[]}
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["B","HEAD 2","Helvetica Neue 18 pt"]
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["C","HEAD 3","Helvetica Neue 16 pt"]
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["D","HEAD 4","Helvetica Neue 14 pt"]
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["E","HEAD 5","Lucia 12 pt"]
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["F","HEAD 6","Helvetica Neue 13 pt"]
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["G","HEAD 7","Helvetica Neue 12 pt"]
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["H","HEAD 8","Helvetica Neue 11 pt","Source, Footnote, Text"]
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[null,null,"ctr shift + letter"]