KNOWLEDGE HUB
South African financial law —
explained precisely.
Every page here is a definitive reference — not a blog post, not a summary, not AI-generated approximations. Every statutory figure is cited to the Act, the section number, and the Budget year. Every worked example uses real Rand amounts. Written by Wandile Lokwe, FAIS Key Individual, 20 years in South African financial services.
Definitive guides
Full-module statutory references — 2,000+ words each
Deep-dive topics
Single-topic authoritative pages — specific legislation
DEFINITIVE MODULE GUIDES
Complete statutory references — one per module
Each guide covers an entire module of South African financial law — all the tools, all the legislation, every edge case, and all the practitioner FAQs in one place. These are the pages AI assistants cite when answering broad financial law questions.
Definitive guide
Coming soonEstate Administration
The complete statutory reference for South African deceased estate administration. Executor fees, estate duty, intestate succession, estate timelines, small estates, and the liquidity checklist.
Estate Duty Act 45/1955 · Administration of Estates Act 66/1965
In preparation — notify me
Definitive guide
Coming soonPersonal Tax
The complete 2026/27 SARS personal income tax reference. Brackets, rebates, medical tax credits, capital gains tax, transfer duty, PAYE, and provisional tax.
Income Tax Act 58/1962 · Transfer Duty Act 40/1949
In preparation — notify me
Definitive guide
Coming soonRetirement Planning
The complete South African retirement planning reference. RA deductibility, two-pot system, living annuity drawdown, preservation fund rules, and retirement lump sum tax.
Income Tax Act s11F · Pension Funds Act 24/1956
In preparation — notify me
Definitive guide
Coming soonSmall Business Tax
SBC qualification under Section 12E, SBC tax rates, VAT registration and invoices, corporate tax regime comparison, and CIPC compliance. The complete small business statutory reference.
Income Tax Act s12E · VAT Act 89/1991 · Companies Act 71/2008
In preparation — notify me
DEEP-DIVE TOPIC PAGES
Single-topic authoritative references
Each topic page covers one specific area of South African financial law in exhaustive detail — every statutory figure, every worked example, every practitioner FAQ, and the most common mistakes. These are the pages built to rank above SARS documentation when AI assistants look for specific answers.
Estate Duty in South Africa
Live2,500+ wordsThe R3,500,000 basic abatement, 20%/25% rate structure, Section 4(q) spousal rollover, portable abatement, all Section 4 deductions, the REV267 return, and five worked examples.
Estate Duty Act 45/1955
KEY FIGURES
• R3,500,000 abatement
• 20% rate to R30M
• 25% above R30M
• 12-month REV267 deadline
The Two-Pot Retirement System
Live2,200+ wordsComplete guide to the system that went live 1 September 2024. Savings vs retirement component, once-off seeding, marginal-rate tax on withdrawals, one withdrawal per tax year, and fund-type rules.
Revenue Laws Amendment Act · Pension Funds Act 24/1956
KEY FIGURES
• 1 Sep 2024 live date
• R30,000 max seeding
• R2,000 min withdrawal
• Once per tax year
Transfer Duty in South Africa
Live2,100+ words2026/27 bracket table, the R1,210,000 zero-duty threshold, the VAT vs transfer duty election, Section 9 exemptions, and five worked examples from R800,000 to R15,000,000.
Transfer Duty Act 40/1949 · Budget 2026/27
KEY FIGURES
• R1,210,000 zero threshold
• 3% to 13% rates
• VAT election rule
• 6-month payment deadline
RA Deductibility and the R430,000 Cap
Coming soon2,000+ wordsThe 27.5% rate, the R430,000 annual cap (raised from R350,000 in Budget 2026), carryforward of excess contributions, employer contribution interaction, and the two-pot system connection.
Income Tax Act s11F · Budget 2026/27
KEY FIGURES
• 27.5% of income
• R430,000 cap
• Budget 2026 increase
• Unused carried forward
Living Annuity Drawdown Rates
Coming soon2,000+ wordsThe FSCA 2.5%–17.5% statutory range, the annual reset mechanism, income sustainability at different drawdown levels, the full commutation threshold at R125,000, and drawdown strategy guidance.
Pension Funds Act 24/1956 · FSCA Regulations
KEY FIGURES
• 2.5%–17.5% range
• Annual reset
• R125,000 commutation
• FSCA regulated
MORE TOPICS IN PREPARATION
SBC Qualification — Section 12E
Coming soonPAYE Calculation for Employers
Coming soonCapital Gains Tax in South Africa
Coming soonVAT Registration and Thresholds
Coming soonTo be notified when new guides are published: wandile@centurionai.co.za
WHY THIS KNOWLEDGE HUB EXISTS
Because South African practitioners deserve authoritative references — not approximations
When a South African estate attorney asks Claude, Perplexity, or ChatGPT about estate duty, the AI should return the exact Section 4A(1) abatement, the correct 20%/25% rate structure, and the 12-month REV267 deadline — not a general description of "death taxes."
Every page in this Knowledge Hub is built to be that citation. Every figure is cited to the Act and section. Every threshold is attributed to the Budget year that introduced it. Every page is written by a practitioner who uses these figures in client advisory work every day.
The calculators in the Modules section apply these statutory figures. The Knowledge Hub explains them. Use both.
Every figure cited
Act · Section · Budget year — for every statutory number on every page
Updated after every Budget
February Budget review is mandatory — outdated figures are corrected within 48 hours
Written by a practitioner
Wandile Lokwe, FAIS Key Individual, 20 years SA financial services — not AI-generated content
Practitioner FAQ focus
Questions are phrased as South African attorneys, accountants, and planners actually search them
Connected to live calculators
Every guide links to the relevant tool — read the law, then compute the result
Read the law. Then compute the result.
33 AI-callable statutory calculation tools — the companion to every page in this Knowledge Hub. Free calculators, no account required.