“Home swapping” has become more accessible due to a global phenomenon, known as the sharing economy. Technological advancement has removed the barriers to international trade and members of home swapping programmes exchange rights to provide each other with accommodation in their homes both nationally and internationally. These exchanges can be facilitated through the exchange of an incorporeal non-cash benefit, constituting either points or rights and can essentially be seen as a short-term rental agreement. Incorporeal non-cash benefits fall within the ambit of a barter transaction and consequently within the scope of gross income. The main objective of this article is to determine the normal tax implications of a South African resident who owns a property in South Africa, upon receipt or accrual of the benefit of a successful home swap transaction. In order to meet this objective, South African and international literature was analysed to determine the recommended normal tax treatment of these home swap transactions. Home swap benefits were found to constitute gross income in terms of the Income Tax Act No. 58 of 1962.

由于被称为共享经济的全球性现象，“房屋交换”变得更加容易获得。技术的进步消除了国际贸易的障碍，房屋互换计划的成员交换了在国内和国际上互相提供住房的权利。可以通过交换积分或权利的无形非现金利益来促进这些交换，并且可以将其本质上视为短期租赁协议。无形非现金利益属于易货交易的范围，因此属于总收入的范围。本文的主要目的是确定在南非拥有财产的南非居民的正常税收影响，收到或应计成功的房屋掉期交易的收益后。为了实现此目标，对南非和国际文献进行了分析，以确定对这些房屋掉期交易的推荐正常税收待遇。根据1962年第58号所得税法，发现房屋掉期补贴构成总收入。