Stabilization Levy


  • Stabilization Levy Act 13 of 2002


  • Employees and self employed persons

Due Date

  • The Tax is due at the end of the year or by March 31st of the following year
  • Self employed persons are required to make pre-payments every quarter

Tax Rate

  • From Dec 02 - 4%
  • From Jan-Dec 03 - 3.5%
  • From Jan-Jun 04 - 3%

Tax Charges

  • The gross employment income of the individual for the year of assessment (including allowances, benefits etc) and on the net profit of self employed individuals


  • Return are to be filed at the end of the year or before the 31st or the following year


  • One percent (1%) interest per month is charged on tax liability


Civil Penalties

Criminal Offences