Customs

Guide for Tax Rates/Duties/Levies (Issue 18): Released

On 28 May 2026, the South African Revenue Service (SARS) announced the publication of the “Guide for Tax Rates/Duties/Levies (Issue 18)”. The tax rates for years of assessment before 2018 have been deleted. Should you require these tax rates, then you might want to consult Issues 15 to 17.

Preface

This guide provides a current and historical view of the rates of various taxes, duties and levies collected by SARS. While care has been taken to ensure that the rates published are correct at the date of publication, it is advisable to verify the applicable rates by consulting the legislation governing each rate, should there be any doubt. The rates recorded “to date” are as at the date of publication of this guide. 

This guide is not an “official publication” as defined in Section 1 of the Tax Administration Act 28, 2011 (the TA Act). Accordingly, it does not create a practice generally prevailing under Section 5 of that Act. It does not consider the technical and legal details that are often associated with taxation and should therefore not be used as a legal reference. 

In this guide, references to sections are to sections of the Income Tax Act 58, 1962 (the Act) and paragraphs are to paragraphs of Schedules to the Act unless indicated otherwise. 

This guide has been updated to include the provisions of the Taxation Laws Amendment Act 44, 2026, the Tax Administration Laws Amendment Act 45, 2026 and the Rates and Monetary Amounts and Amendment of Revenue Laws Act 43, 2026, all promulgated on 01 April 2026. 

Tax rates for years of assessment before 2018 have been deleted; refer to issues 15 to 17 of this guide for these rates. 

  • For more information, assistance and guidance, you may:
    • Visit the SARS website at www.sars.gov.za; 
    • Contact the SARS National Service Centre:
    • If calling locally, on 0800 00 7277; or 
    • If calling from abroad, on +27 11 602 2093 (only between 9 am and 4:30 pm South African time). 
  • Have a virtual consultation with a SARS consultant by making an appointment via the SARS website;
  • Visit your nearest SARS service centre, after making an appointment via the SARS website; or
  • Contact your own tax advisor or practitioner. 

Comments on this Guide may be emailed to policycomments@sars.gov.za.

The “Guide for Tax Rates/Duties/Levies (Issue 18)” is accessible at:

https://www.sars.gov.za/latest-news/legal-counsel-publications-find-a-guide-general-9/

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