On 30 September 2026, the South African Revenue Service (SARS) announced the publication of its “Taxation in South Africa 2026” and “Tax Guide for Small Businesses (2025/2026)”.
Taxation in South Africa 2026
This is a general guide providing a high-level overview of the most significant tax legislation administered in South Africa by the Commissioner for SARS, namely:
- Carbon Tax Act;
- Customs and Excise Act;
- Employment Tax Incentive Act;
- Estate Duty Act;
- Income Tax Act;
- Securities Transfer Tax Act;
- Securities Transfer Tax Administration Act;
- Skills Development Levies Act;
- Tax Administration Act;
- Transfer Duty Act;
- Unemployment Insurance Contributions Act; and
- Value-Added Tax Act.
This guide is not an “official publication” as defined in Section 1 of the Tax Administration Act, 2011. Accordingly, it does not create a practice generally prevailing under Section 5 of that Act, 2011. It should, therefore, not be used as a legal reference.
It is also not a binding general ruling (BGR) under Section 89 of Chapter 7 of the Tax Administration Act, 2011. Should an advance tax ruling or a Value-Added Tax (VAT) ruling be required, visit the SARS website at www.sars.gov.za for details of the application process.