Crypto can produce revenue income or capital gains. Use the correct assessment year and analyse the actual activity.
Income or capital?
Trading profits and rewards can have different treatment from capital disposals. There is no blanket 8% crypto staking withholding rate in this guide. A short quiz cannot decide your tax position.
Preparing your return
Reconcile receipts, sales, swaps and your own wallet transfers. Use the current return instructions. Read the ITR12 preparation guide; choose 2025/26 or 2026/27 in the calculator.
Keeping evidence
Keep exchange exports, acquisition proof, ZAR valuations and fees. Retain documents needed for open audits or disputes and to support later disposals.
Common mistakes
Do not apply an annual exclusion separately to every sale, assume holding periods settle classification, or treat foreign platforms as tax-free. Seek advice on complex DeFi and historical errors.