PRESUMPTIVE TAX

Presumptive Tax is a simplified system based on presumed income that allows the operators to pay
predetermined amounts at predetermined intervals.

Presumptive Tax Type Category Amount Due per Quarter Due Dates
th
8 -14 Passengers $150per vehicle 20  day following the
end of each quarter,
15 - 24 Passengers $175per vehicle that is 20th April,
Commuter Omnibus 20thJuly, 20th October
25 - 36 Passengers $300per vehicle
and 20th January
37 passengers and above $450per vehicle
Taxi Cabs All $100per vehicle
Class 4 vehicles $500per vehicle
Driving Schools
Class 1 and 2 vehicles $600per vehicle
More than 10 tonnes but less than 20
$1,000per vehicle
tonnes.
20 tonnes and above $2,500per vehicle
Goods Vehicles
10 tonnes or less but with a combination
of truck and trailers of more than $2,500per vehicle
15tonnes but less than 20 tonnes
1 - 5 passengers $250per vessel 10th day following the
end of each quarter,
6 - 15 passengers $500per vessel that is 10th April,
10thJuly, 10th October
Commercial Water 16 - 25 passengers $1,000per vessel
and 10th January
Borne Vessel 26 - 49 passengers $1,500per vessel
50 passengers and above $2,000per vessel
Fishing Rig $350 
OTHERS
Hair dressing salons 1500
Cross-border traders 10% of VDP
Restaurant or bottle store operator 300
Cottage industry operators 300
Informal traders 10% of rent
Small scale miners 2% of the value of minerals or stones sold. 
This means that for the last quarter of 2017 (October to December 2017), Presumptive Taxes should have been paid
on 10 January 2018 and 20 January 2018 depending on the category of the operators. For the current first quarter of
2018, Presumptive Taxes will only be due in April 2018.