SARS has launched Global Minimum Tax (GMT) registration on its eFiling platform, allowing multinational enterprises to comply with the Global Anti‑Base Erosion (GloBE) framework from 16 March 2026.
The South African Revenue Service (SARS) announced, on 16 March 2026, that registration for Global Minimum Tax is now open on the SARS eFiling system, as part of South Africa’s implementation of the Global Anti‑Base Erosion (GloBE) framework.
The introduction of GMT underscores South Africa’s commitment to international tax cooperation, the protection of the domestic tax base, and the fair and effective taxation of multinational enterprise (MNE) groups operating in the global economy.
From 16 March 2026, in-scope taxpayers can subscribe to and manage Global Minimum Tax obligations via SARS eFiling, in line with the existing governance and access controls that apply to legal entities on the system.
Ensuring readiness and system integrity
SARS administers tax obligations on eFiling through secure, role-based access to protect taxpayer information and transactions. For legal entities, tasks such as registration, subscription, and ongoing tax management must be carried out by authorised individuals acting on behalf of the entity, referred to as Registered Representatives (RR).
To ensure a smooth rollout, taxpayers are encouraged to verify that their entity access and authorisation arrangements on eFiling are current and accurately reflected ahead of the GMT go-live date. Failing to do so may delay subscription processes once GMT functionality becomes available.
Guidance and support
SARS will publish an updated external guide once the GMT system is live to assist taxpayers with registration and related processes. In the meantime, taxpayers can review the representative and governance requirements on the SARS website:
- Registered Representatives: https://www.sars.gov.za/client-segments/registered-representatives/
- Global Minimum Tax information hub: https://www.sars.gov.za/businesses-and-employers/large-business-and-international/global-minimum-tax/
Enquiries regarding Global Minimum Tax can be directed to LBqueries.Globe@sars.gov.za.
SARS urges all affected taxpayers to take proactive steps to prepare for GMT compliance from 16 March 2026.
