Revision to in-year spending plans and the division of revenue.
Economic impact and response to pandemic, and
To take action to stabilize public debt.
No new tax measures were presented in the Budget. However, moderate future tax increases were proposed.
The Draft Disaster Management Tax Relief Bill and the Draft Disaster Management Tax Relief Administration Bill were published and tabled for consideration.
The South African Revenue Service (SARS) has released updated interest rate tables on 22 January 2026. Interest rates charged in terms of the legislation administered by SARS are split into three main categories, namely: interest charged on
The South African Revenue Service (SARS) has released updated guidance on turnover tax for micro businesses, aimed at helping small enterprises navigate the simplified tax regime. The new resources include the Tax Guide for Micro Businesses (Issue
The South African Revenue Service (SARS) has released an informal guidance document on 19 December 2025, outlining the registration and notification procedures for the Global Minimum Tax (GMT). As part of South Africa’s implementation of the
The South African Revenue Service (SARS) will roll out registration and notification functionality for the Global Minimum Tax (GMT) through its eFiling platform on 16 March 2026. This announcement was made on 19 December 2025. The move forms
South Africa’s National Treasury and the Revenue Service (SARS), on 11 December 2025, published a draft notice outlining requirements for unlisted companies to qualify as real estate investment trusts (REITs). The rules follow the 2024 Taxation
The South African Revenue Service (SARS) has reminded trustees and provisional taxpayers that the deadline for submitting both ITR12T trust returns and provisional tax returns is 19 January 2026. This announcement was made on 15 December
