Treasury norm: 95%
Share of the rates and service charges billed in the year that was actually collected.
Source: National Treasury, Municipal Money; calculated with the Circular 71 formula.
Money in · Free State
Mangaung
Where does the metro’s money come from?
61.5%
of what it billed residents and businesses was collected in 2024-25. Treasury’s norm is 95%.
Official: National Treasury, Municipal Money · Data as of 2024-25 financial year (audited) · Last updated
Compare all eight metros: Money in. An asterisk marks a figure our automated checks found inconsistent with another official figure; it is shown as reported, explained in a footnote and left out of rankings.
Where the money comes from
Metros do not get income tax or VAT. Those go to national government.
A metro’s own money comes from property rates (a tax on property value) and from selling services: electricity, water, sanitation and refuse removal. On top of that, national government sends grants, mostly for building infrastructure and for free basic services to poor households.
So a metro’s finances depend heavily on one thing: collecting what it bills.
Collecting what it bills
Official: National Treasury · Data as of 2024-25 financial year (audited) · Last updated
What these words mean
- Property rates
- A yearly tax on property, based on its municipal valuation. It is the metro’s main tax.
- Collection rate
- How much of what the metro billed residents and businesses in the year was actually paid.
- Grants
- Money national government sends to metros, mostly for building infrastructure and free basic services.
- Treasury norm
- A target National Treasury sets for every municipality in MFMA Circular 71, so metros can be compared on the same scale.
2025-26, unaudited: operating revenue
Official: National Treasury, Section 71 (unaudited) · Data as of 30 June 2026 (2025-26, 12 of 12 months, unaudited) · Next update expected November 2026 (Treasury’s next quarterly Section 71 release)
93%
of the revenue it budgeted for: Mangaung brought in R10.82bn of R11.63bn in the full year (preliminary) of 2025-26, as it reported to Treasury. Residents, businesses and government owed it R11.82bn at 30 June 2026.
Unaudited: what each metro reported to National Treasury for the full year (preliminary) of 2025-26, to 30 June 2026. The audited years stay the reference; these figures are not used in headlines. Source: Treasury’s summary of metros workbook (all files).
Money in, by source
Official: National Treasury, Municipal Money (audited) · Data as of 2024-25 financial year (audited) · Last updated
What these words mean
- Property rates
- A yearly tax on property, based on its municipal valuation. It is the metro’s main tax.
- Grants
- Money national government sends to metros, mostly for building infrastructure and free basic services.
- Fuel levy share
- Part of the national tax on petrol and diesel, which national government shares with the metros.
- Electricity sales
- Property rates
- Water sales
- Sanitation charges
- Refuse charges
- Operating grants
- Fuel levy share
- Everything else
2024-25 R11.03bn · R12 785 per resident
Electricity sales 33% · Property rates 16% · Water sales 16%
2023-24 R9.46bn · R11 050 per resident
Electricity sales 35% · Property rates 15% · Water sales 14%
2022-23 R8.39bn · R9 877 per resident
Electricity sales 36% · Property rates 18% · Water sales 14%
2021-22 R7.70bn · R9 138 per resident
Electricity sales 37% · Property rates 18% · Water sales 14%
2020-21 R6.92bn · R8 248 per resident
Electricity sales 38% · Property rates 17% · Water sales 14%
Operating revenue, not counting grants for building infrastructure. Per resident uses Stats SA’s mid-year population estimates. Source: National Treasury, Municipal Money, income and expenditure (audited actuals).
Money owed to the metro
Official: National Treasury, Municipal Money (unaudited monthly returns) · Data as of Mar 2026 (unaudited monthly returns) · Updates: Treasury adds months quarterly · Last updated
What these words mean
- Money owed to the metro
- Unpaid bills for rates, electricity, water, sanitation, refuse and other charges, from households, businesses and government.
- Older than 90 days
- Bills unpaid for more than three months. The older a debt, the less likely the metro is to collect it.
R11.33bn
owed to Mangaung by residents, businesses and government at the end of Mar 2026; 87% of it was more than 90 days old. The audited figure for June 2025 was R12.44bn.
Households R7.03bn · businesses R2.05bn · government R2.26bn · other R0. Source query · audited June 2025.
Money the metro owes suppliers
Official: National Treasury, Municipal Money (unaudited monthly returns) · Data as of Mar 2026 (unaudited monthly returns) · Updates: Treasury adds months quarterly
R1.66bn
owed by Mangaung to its suppliers at the end of Mar 2026; 60% of it was more than 90 days old.
Income tax and the metro’s own money
Official: SARS and National Treasury · Data as of tax year 2024 (provisional) · Updates: SARS and Treasury publish once a year · Last updated
Metros do not receive income tax or VAT. Income tax goes to national government. Part of national revenue flows back to municipalities as grants: the equitable share and grants for set purposes. A metro’s own money comes from property rates and charges for electricity, water, sanitation and refuse.
The figures below put three things side by side for Mangaung. They cover different periods: a tax year runs from 1 March to the end of February; a municipal year runs from 1 July to 30 June. The periods overlap but are not the same.
What these words mean
- Income tax assessed
- The personal income tax SARS worked out from the tax returns of people who live in the metro. It is paid to national government, not to the metro.
- Own revenue
- Money a metro raises itself: property rates and charges for electricity, water, sanitation and refuse removal.
- Transfers received
- Money national and provincial government gave the metro in the year: the equitable share for running costs and free basic services, and grants for set purposes such as infrastructure.
- Income tax assessed on residents (tax year 2024, provisional)
- Metro’s own revenue (2023-24)
- Transfers received (2023-24)
Mangaung
136 040 assessed taxpayers · average taxable income R324 008
Income tax: tax year 2024 (1 Mar 2023 to 29 Feb 2024); provisional: The latest tax year in each edition is incomplete: it holds only the assessments finished when SARS extracted the data, and the next edition revises it upwards. We use each tax year from the newest edition that has it. Metro figures: municipal year 2023-24 (1 Jul 2023 to 30 Jun 2024), audited. Own revenue is property rates plus charges for electricity, water, sanitation and refuse. Transfers received are operating and capital transfers from national and provincial government, as recognised in the audited statements. Per resident uses Stats SA’s mid-year population estimate for 2024.
Income tax assessed on Mangaung residents, every tax year published
| Tax year | Taxpayers | Taxable income | Tax assessed | Average taxable income |
|---|---|---|---|---|
| 2024 (provisional) | 136 040 | R44.08bn | R8.00bn | R324 008 |
| 2023 | 127 528 | R40.69bn | R7.55bn | R319 064 |
| 2022 | 115 296 | R36.28bn | R6.85bn | R314 660 |
| 2021 | 109 310 | R32.59bn | R6.10bn | R298 116 |
| 2020 | 102 202 | R31.25bn | R6.10bn | R305 757 |
| 2019 | 92 686 | R28.45bn | R5.50bn | R306 986 |
| 2018 | 98 688 | R28.17bn | R5.24bn | R285 486 |
| 2017 | 102 864 | R26.75bn | R4.75bn | R260 091 |
| 2016 | 101 826 | R24.82bn | R4.33bn | R243 759 |
Each tax year is from the newest edition that has it (link on the year). Tax year 2024 is 1 Mar 2023 to 29 Feb 2024, and so on.
Mangaung’s own revenue and transfers received, every municipal year
| Municipal year | Own revenue | Transfers received |
|---|---|---|
| 2024-25 | R7.96bn | R1.96bn |
| 2023-24 | R6.70bn | R1.84bn |
| 2022-23 | R6.29bn | R1.81bn |
| 2021-22 | R5.87bn | R1.79bn |
| 2020-21 | R5.30bn | R1.76bn |
Sources: SARS and National Treasury, Tax Statistics, Chapter 2 Personal Income Tax, tables A2.10.1 to A2.10.9 (assessed individual taxpayers, by the residential address declared on their tax returns); National Treasury, Municipal Money, income and expenditure (audited). Not published by ward.