- with Senior Company Executives, HR and Finance and Tax Executives
- with readers working within the Accounting & Consultancy and Metals & Mining industries
The 2026 National Budget provides an important moment to assess emerging trends, policy shifts and the impact on the South African landscape. Below is our special edition of the 2026 National Budget ENSight, featuring some of our tax experts.
With the 2026 Budget Speech approaching, the VAT debate is likely to shift from rate hikes to clearer policy and practical fixes, including long awaited clarity on the VAT treatment of gold bullion.
VAT dominated headlines in 2025, but after a year of taking centre stage, the spotlight appears to be shifting.
- SARS modernisation and increased
collections
by Charles de Wet and Cameron Steele
The South African Revenue Service is entering a new era. Two major projects, relating to the recovery of over ZAR500 billion in tax debt and the automation of the tax system as a whole, will work in tandem to improve compliance
- Silent theft: How illicit trade steals more than
revenue
by Charles de Wet and Cameron Steele
South Africa faces a sharp rise in illicit alcohol and tobacco trade, with illegal production and smuggling undermining revenue, harming public trust and threatening the country's global standing
The upcoming Budget Speech is expected to address several key priorities: government spending, tax policies, debt sustainability and financing for critical areas including energy, water and municipal services.
- From Grey List to Green Light: What the 2026
budget review could say about Crypto Assets
by Megan Stuart-Steer and Cameron Nathanial
South Africa's crypto regulatory landscape is rapidly shifting, with recent tax and exchange control changes setting the stage for key announcements expected in the 2026 Budget Review
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
