- The tax free portion on Individuals and Special Trusts is up from R17 500 to R20 000
- The tax free portion on death is up from R120 000 to R200 000
- The tax free portion of a small business for someone over the age of 65 is up from R750 000 to R900 000
![](https://hrtorque.co.za/wp-content/uploads/2021/05/hrt-title-img-150h.jpg)
Capital Gains Tax Recap – After the Budget Speech
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