South Africa: Corporate Tax

Subscribe

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

This comprehensive briefing covers recent tax law changes, regulatory updates, and compliance requirements across multiple African jurisdictions including Benin, Botswana, Burkina Faso, Burundi, and many others. The updates span corporate tax reforms, VAT amendments, withholding tax changes, and new administrative procedures affecting businesses operating throughout the continent.

E

ENS

Cross-border Structuring Between Botswana And South Africa

Cross-border tax compliance between Botswana and South Africa is undergoing significant transformation as SARS deploys AI-driven enforcement tools, Botswana proposes a shift to residence-based taxation, and global minimum...

South Africa Tax

Ai

Andersen in South Africa

Tax Landscape Mining

South Africa's mining sector operates in a complex tax, regulatory and ESG environment requiring careful management of specialist income tax rules, mineral royalties, VAT, customs obligations...

South Africa Tax

SG

SNG Grant Thornton

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

E

ENS

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

South Africa Tax

E

ENS

Tax In Brief - July 2026

South Africa Tax

E

ENS

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

South Africa Tax

E

ENS

Tax Focus - June 2026 Issue

South Africa Tax

SG

SNG Grant Thornton

Higher Education Sector: Key Tax Considerations

South Africa Tax

SG

SNG Grant Thornton

Africa Tax In Brief

South Africa Tax

E

ENS

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

South Africa Commercial

Ai

Andersen in South Africa

Africa Tax In Brief

South Africa Tax

E

ENS

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

South Africa Government

E

ENS

A Runway To Nowhere

South Africa Environment

E

ENS

Crypto Crosses The Border: SARB Maps The Next Phase Of Crypto Regulation

South Africa Finance

E

ENS

East Africa And Tunisia Push Mobile Money Towards Interoperability

Worldwide Finance

AA

Adams & Adams

Tax Landscape Mining

South Africa Tax

SG

SNG Grant Thornton

Africa Tax In Brief

South Africa Tax

E

ENS

Africa Tax In Brief - 14 July 2026

E

ENS

When Tax Structuring Stops Being About Tax

The Constitutional Court's decision in Absa Bank Ltd v SARS marks a pivotal shift in how South African courts approach tax avoidance structures, moving beyond technical compliance to examine the true commercial substance of transactions. This judgment signals a broader regulatory trend where authorities increasingly look through carefully engineered corporate structures to ask what was really happening, challenging the long-held assumption that technical legal compliance provides immunity from scrutiny.

South Africa Commercial

Ai

Andersen in South Africa

From Wearables To Winning: The IP Behind Performance Data

Elite and professional sport has entered a new era, one driven by wearable technology, advanced analytics and AI‑enabled performance monitoring. Tools such as GPS tracking, heart‑rate analysis...

South Africa IP

E

ENS

Africa Tax In Brief

In order to simplify tax legislation, reduce compliance costs, broaden the tax base and promote tax justice, the General Tax Administration (AGT) has announced its intention to replace...

E

ENS

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

F

Fasken

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

South Africa Tax

E

ENS

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

South Africa Tax

Ai

Andersen in South Africa

ENS Tax In Brief

South Africa Tax

E

ENS

Africa Tax In Brief

South Africa Tax

E

ENS

Africa Tax In Brief

South Africa Tax

E

ENS

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

South Africa Tax

E

ENS

ENSafrica Tax In Brief - Issue 113

South Africa Tax

E

ENS

Africa Tax In Brief

E

ENS

Africa Tax In Brief

E

ENS

2023 SNG Grant Thornton Budget Analyis

South Africa Tax

SG

SNG Grant Thornton

ENSafrica Tax In Brief - Issue 113

This is an application for the setting aside and substitution of the determination by the Commissioner for the South Africa Revenue Service...

South Africa Tax

E

ENS

Africa Tax In Brief

On 29 September 2023, the African Tax Administration Forum ("ATAF") released its revised Suggested Approaches to Drafting Domestic Minimum Top-up Tax ("DMTT") Legislation in order to promote fair...

E

ENS

Africa Tax In Brief

The African Tax Administration Forum ("ATAF") published a proposed approach to a domestic minimum top-up tax ("DMTT") on its official website in August 2023.

E

ENS

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

SG

SNG Grant Thornton

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

South Africa Tax

E

ENS

Tax In Brief | Issue 72

Below, please find issue 72 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

South Africa Tax

E

ENS

Explaining The Call For Global Tax Reform

Since the G7 meeting on 5 June when the G7 finance ministers announced a global corporation tax of at least 15%, there has been much written and spoken about the new proposed global minimum tax rate.

E

ENS

Be Aware Of The Changes To The Utilization Of Assessed Losses

South African corporate taxpayers currently enjoy full utilization of assessed losses. In determining taxable income, the corporate taxpayers can set off their full extent...

South Africa Tax

E

ENS

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

SG

SNG Grant Thornton

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

South Africa Tax

WW

Webber Wentzel

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

South Africa Tax

E

ENS

Tax In Brief - Issue 68

South Africa Tax

E

ENS

A Global Minimum Tax? What Could It Mean ?

South Africa Tax

SI

SchoemanLaw Inc.

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

South Africa Tax

E

ENS

As Budget Looms, What Tax Hikes Can Be Expected?

South Africa Tax

E

ENS

2021/2022 Budget Proposals – Tax Overview

South Africa Tax

WA

Werksmans Attorneys

Podcast | Business Law Focus | Seeking Mining Tax Certainty

South Africa Tax

E

ENS

Africa Tax In Brief

South Africa Tax

E

ENS

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

South Africa Tax

E

ENS

Tabacks On Budget 2020

South Africa Tax

Tf

Tabacks

Africa Tax In Brief - February 18, 2020

South Africa Tax

E

ENS

International Tax: Proposed Amendments

South Africa Tax

Tf

Tabacks

2019 South African Budget Speech Summary/Tax Proposals

South Africa Tax

E

ENS

Africa Tax In Brief - February 2019

South Africa Tax

E

ENS

See more

Latest Videos

See more

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

E

ENS

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

JC

Juristconsult Chambers

Common Reporting Standard Juristconsult Webcast (Video Content)

JC

Juristconsult Chambers

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More