South Africa: Corporate Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Africa Tax In Brief - 14 July 2026

This comprehensive update covers significant tax and regulatory developments across 30 African jurisdictions during mid-2026, including Angola's new oil block incentives and unified Personal Income Tax Code, Botswana's major tax rate increases and transfer pricing regulations, Kenya's Finance Act 2026 with mortgage interest relief expansion, Nigeria's implementation of the unified Taxpayer Identification system and presumptive tax regime, and Rwanda's new transfer pricing rules framework. The bulletin exami

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ENS

Structured Self-insurance: A Win For SARS, But Questions Remain

The Western Cape High Court's recent ruling in C:SARS v Meiring Citrus overturned a Tax Court decision and disallowed a ZAR9.6 million income tax deduction claimed by a citrus farmer for what was marketed as an insurance premium. The judgment raises critical questions about the distinction between genuine insurance and investment arrangements, the burden of proof in prescription cases, and the application of accounting standards to tax deductions. Taxpayers with similar structured self-insurance products sh

South Africa Tax

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ENS

Tax In Brief - July 2026

ENS presents issue 171 of its tax brief, covering recent South African tax developments including significant Supreme Court and Tax Court judgments on import duties, dividend stripping arrangements, and insurance contract deductions. The brief also details new SARS filing requirements, updated guides for the 2026 filing season, and important changes to customs procedures and VAT treatment of ambulance services.

South Africa Tax

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ENS

Tax Court Applies The GAAR To Dividend Stripping: Companies AF (Pty) Ltd And Others v C:SARS

The Tax Court in Cape Town has ruled on a dividend stripping arrangement used in the sale of a self-storage business, applying South Africa's general anti-avoidance rules to a structure where shareholders attempted to convert taxable capital gains into exempt intercompany dividends. Following the Constitutional Court's recent decision in Absa Bank Ltd v SARS, the Court examined whether a pre-acquisition dividend funded by the purchaser's subscription served any purpose beyond tax avoidance, and whether the

South Africa Tax

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ENS

Tax Focus - June 2026 Issue

South Africa Tax

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SNG Grant Thornton

Higher Education Sector: Key Tax Considerations

South Africa Tax

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SNG Grant Thornton

Africa Tax In Brief

South Africa Tax

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ENS

The Robot Did The Work. Now Who Pays The Tax?

South Africa Commercial

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Andersen in South Africa

Africa Tax In Brief

South Africa Tax

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ENS

No Profit, No Loss? When Service Providers May Benefit From Invalid Government Contracts

South Africa Government

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ENS

A Runway To Nowhere

South Africa Environment

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ENS

When Tax Structuring Stops Being About Tax

South Africa Commercial

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Andersen in South Africa

From Wearables To Winning: The IP Behind Performance Data

South Africa IP

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ENS

Africa Tax In Brief

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ENS

Payments First: Why The SARB Is Prioritising Digital Infrastructure Over A Retail CBDC

South Africa Finance

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ENS

Intellectual Property Rights: Why Litigation Remains The Effective Enforcement Tool

South Africa IP

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Barnard Inc.

Why PEP-owned Businesses Need An Exit Plan

South Africa Commercial

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Andersen in South Africa

Draft Capital Flow Management Regulations: The Main Themes Likely To Shape Public Submissions

South Africa Finance

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ENS

The Important Role Of Assurance In Unlocking The Full Business Potential Of AI

South Africa Commercial

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SNG Grant Thornton

The Global Minimum Tax Act – A Present And Pressing Reality For Multinationals Operating In South Africa

On 20 December 2024 the President assented to the Global Minimum Tax Act (the Act) which applies from 1 January 2024, and enables South Africa to impose a top-up tax...

South Africa Tax

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Fasken

Suspension Of Power Cuts, GNU And Improved Inflation Outcomes - Are Things Looking Up In South Africa?

South Africa's Minister of Finance, Enoch Godongwana will present the 2025 budget speech on Wednesday, 19 February 2025. Since the last budget, the South African...

South Africa Tax

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ENS

What The Global Minimum Tax Act, 2024, Means For Business In South Africa

In a significant development for multinational enterprises (MNEs) operating in South Africa, the Global Minimum Tax Act, 2024, was recently enacted.

South Africa Tax

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Andersen in South Africa

ENS Tax In Brief

Below, please find issue 126 of ENS' tax in brief, a snapshot of the latest tax developments in South Africa.

South Africa Tax

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ENS

Africa Tax In Brief

South Africa Tax

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ENS

Africa Tax In Brief

South Africa Tax

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ENS

Building Trust In South Africa And Its Economy - 2024 Budget Speech Predictions

South Africa Tax

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ENS

ENSafrica Tax In Brief - Issue 113

South Africa Tax

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ENS

Africa Tax In Brief

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ENS

Africa Tax In Brief

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ENS

2023 SNG Grant Thornton Budget Analyis

South Africa Tax

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SNG Grant Thornton

Economic Recovery: What Is The Real Cost Of The 1% Reduction In The Corporate Income Tax Rate?

South Africa Tax

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ENS

Limitation On Utilization Of Assessed Loss (Section 20 Of The Income Tax Act)

South Africa Tax

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SNG Grant Thornton

Pillar Two: OECD Releases Model Rules For Domestic Implementation Of Global Minimum Tax

South Africa Tax

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SNG Grant Thornton

2023 SNG Grant Thornton Budget Analyis

Azwinndini Magadani a Partner in the Tax business at SNGGT published the article named 2023 Budget analysis on 23 February 2023.

South Africa Tax

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SNG Grant Thornton

Economic Recovery: What Is The Real Cost Of The 1% Reduction In The Corporate Income Tax Rate?

On 24 February 2021, the then Minister of Finance, Tito Mboweni, announced that the corporate income tax rate would be reduced to 27%.

South Africa Tax

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ENS

Limitation On Utilization Of Assessed Loss (Section 20 Of The Income Tax Act)

The provisions of section 20 of the Act provides that taxpayers can set off their balance of assessed losses carried forward from the preceding tax year against their income in determining taxable income.

South Africa Tax

SG

SNG Grant Thornton

Pillar Two: OECD Releases Model Rules For Domestic Implementation Of Global Minimum Tax

In December last year, the Organisation for Economic Co-operation and Development (OECD) released the Pillar Two Model Rules as approved by the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS).

South Africa Tax

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SNG Grant Thornton

Tax Focus - Jan/Feb Issue 2022

South Africa Tax

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SNG Grant Thornton

ATAF's Response

On 1 July 2021, the OECD announced that 130 out of 139 countries in the Inclusive Framework have agreed to join a new two-pillar plan to reform international taxation rules,this includes all of the G20.

South Africa Tax

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SNG Grant Thornton

A New Global Taxation Regime Is In The Pipeline – Start Preparing Now

The recent agreement by 130 of the 139 countries participating in the OECD/G20 Inclusive Framework (IF) to implement the two-pillar package will result in a fundamental shift in the ...

South Africa Tax

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Webber Wentzel

Business Law Focus | The New Regime For Global Corporate Taxes (Video)

Business Law Focus | The New Regime For Global Corporate Taxes

South Africa Tax

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ENS

Tax In Brief - Issue 68

On 28 July 2021, National Treasury and the South African Revenue Service ("SARS") published the 2021 draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill ("2021 draft Rates Bill")

South Africa Tax

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ENS

A Global Minimum Tax? What Could It Mean ?

South Africa Tax

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SchoemanLaw Inc.

South African Budget Speech 2021: Growth Over Tax Increase, But More Could Have Been Done

South Africa Tax

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ENS

As Budget Looms, What Tax Hikes Can Be Expected?

South Africa Tax

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ENS

2021/2022 Budget Proposals – Tax Overview

South Africa Tax

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Werksmans Attorneys

Podcast | Business Law Focus | Seeking Mining Tax Certainty

South Africa Tax

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ENS

Africa Tax In Brief

South Africa Tax

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ENS

2020 South African Budget Speech Summary | Tax Proposals | 26 February 2020

South Africa Tax

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ENS

Tabacks On Budget 2020

South Africa Tax

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Tabacks

Africa Tax In Brief - February 18, 2020

South Africa Tax

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ENS

International Tax: Proposed Amendments

South Africa Tax

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Tabacks

2019 South African Budget Speech Summary/Tax Proposals

South Africa Tax

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ENS

Africa Tax In Brief - February 2019

South Africa Tax

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ENS

Corporate Reorganisations: The Dividend Stripping Pitfall

South Africa Tax

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ENS

Collateral Arrangements Under The STT Act – Emerging Pitfalls

South Africa Tax

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ENS

Reducing The Cost Of Transfer Pricing Compliance For MNEs

South Africa Tax

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ENS

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Latest Videos

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Business Law Focus | The New Regime For Global Corporate Taxes (Video)

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ENS

Juristconsult NEW Webcast: "IS MAURITIUS READY FOR BEPS?" (Video Content)

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Juristconsult Chambers

Common Reporting Standard Juristconsult Webcast (Video Content)

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Juristconsult Chambers

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