South Africa: Income 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.

This comprehensive legal update covers recent developments across South African law, from pharmaceutical naming regulations and copyright platform liability to VAT amendments affecting insurance and digital services. The collection explores emerging challenges in intellectual property protection, cryptocurrency regulation, and data brokerage compliance.

South Africa Tax

E

ENS

Trading Property For Shares: A Strategic Way To Move Assets Into A Company

Most property transactions follow a familiar script where a purchaser pays a purchase price, transfer duty may be triggered, and capital gains tax (CGT) is assessed at the point of disposal

South Africa Tax

FW

Fairbridges

How Should You Own Residential Property In South Africa? Trusts, Companies And Holding Structures Explained

In today’s residential property environment, how you own property is often as important as what you buy. Increasingly, South African investors and high-value homeowners are re-examining traditional ownership...

South Africa Real Estate

BI

Barnard Inc.

Constitutional Court Gives A New Reach To The GAAR In Absa Case

The Constitutional Court’s judgment in Absa Bank Ltd and Another v C:SARS is one of the most important tax judgments delivered in South Africa in recent years.

South Africa Tax

E

ENS

Benchmark Transition And Tax: Official Vs. Negotiated CAS April

South Africa Tax

SG

SNG Grant Thornton

Tax In Brief | Issue 164 | 24 MARCH 2026

South Africa Tax

E

ENS

JIBAR Reform: A Final Call To Action For Financial Institutions And Corporations

South Africa Tax

SG

SNG Grant Thornton

Africa Tax In Brief

South Africa Tax

E

ENS

2026 South African Budget Speech: Tax Proposals

South Africa Tax

F

Fasken

2026 Budget Speech: Highlights

South Africa Tax

SG

SNG Grant Thornton

2026 Budget Analysis And Commentary

South Africa Tax

SG

SNG Grant Thornton

Revenue Projections To Meet R35 Billion Additional Target – 2026

South Africa Tax

SG

SNG Grant Thornton

All Things Budget 2026

South Africa Tax

SG

SNG Grant Thornton

Can Taxpayers Lose By Challenging SARS? - The Hidden Risks In Transfer Pricing Disputes

South Africa Tax

WW

Webber Wentzel

Tough Transition? How The Bond Market Should Prepare For JIBAR Cessation

South Africa Finance

E

ENS

Constitutional Court Confirms Limits On Labour Appeals And Awards Costs In Dispute Arising From Terminated Municipal Services Agreement

South Africa Employment

FW

Fairbridges

Constitutional Court Gives A New Reach To The GAAR In Absa Case

South Africa Tax

E

ENS

AI Draft Policy Withdrawal, An Uncomfortable Moment But A Useful One

Worldwide Technology

AA

Adams & Adams

Kyk Gou Wat Doen 'N Blazer! From TikTok To Trademarks: Can A Viral Trend Give You Trade Mark Rights Overnight?

South Africa IP

AA

Adams & Adams

Africa Tax In Brief

According to the OECD's Revenue Statistics in Africa 2025 report released in December 2025, tax revenues as a percentage of GDP have increased in 24 countries...

E

ENS

Trusts In Focus – Succession Planning In South Africa

Trusts remain a cornerstone of South African succession planning for high-net-worth individuals and families. Properly structured and administered, trusts...

South Africa Tax

E

ENS

SARS Debt Collection

The South African government is walking a fiscal tightrope, attempting to fund critical investments in education...

South Africa Tax

SG

SNG Grant Thornton

SARB Introduces New Exchange Control Tax Compliance Requirements For Dividend Remittances To Non-residents

On 22 October 2025, the South African Reserve Bank Financial Surveillance Department (SARB) issued Exchange Control Circular No 15/2025 (Excon Circular 15/2025) detailing amendments to section B.3...

South Africa Tax

WW

Webber Wentzel

SARB Exchange Control Tightening: Mandatory SARS Compliance For Non-Resident Income Remittance

South Africa Tax

Ai

Andersen in South Africa

Tax Focus: August/September 2025

South Africa Tax

SG

SNG Grant Thornton

National Treasury Retracts Proposal On Hybrid Equity Instruments: What This Means For Businesses

South Africa Tax

Ai

Andersen in South Africa

When Is The Right Time To Go Offshore With Your Money?

Worldwide Wealth Mgt

TS

The Sovereign Group

Draft Amendments To Section 8E Of The Income Tax Act

South Africa Tax

E

ENS

Tax Focus - July Issue | 2025

South Africa Tax

SG

SNG Grant Thornton

Costs Involved In The Conveyancing Process

South Africa Real Estate

FW

Fairbridges

Tax Law Tightens For SA Trusts With Offshore Beneficiaries

South Africa Tax

Beach Weather | Legal Marketing

Section 45 Of The Income Tax Act: The Tax-Free Shuffle Within Corporate Groups

South Africa Commercial

BI

Barnard Inc.

Tax-Deferred Growth Through Corporate Rollovers

South Africa Commercial

BI

Barnard Inc.

Costs Involved In The Conveyancing Process

Buying or selling a property in South Africa is not just about signing a contract, it is a legal and financial journey that involves a range of professionals...

South Africa Real Estate

FW

Fairbridges

Tax Law Tightens For SA Trusts With Offshore Beneficiaries

South Africa's recent amendment to section 25B of the Income Tax Act introduces a material change in the taxation of income distributed by resident trusts to non-resident beneficiaries.

South Africa Tax

Beach Weather | Legal Marketing

Section 45 Of The Income Tax Act: The Tax-Free Shuffle Within Corporate Groups

Section 45 of the Income Tax Act 58 of 1962 (the "ITA") provides a valuable tax deferral mechanism for corporate groups wishing to reorganise their internal structures without incurring immediate tax consequences.

South Africa Commercial

BI

Barnard Inc.

Tax-Deferred Growth Through Corporate Rollovers

This article forms part of a series of articles exploring the corporate reorganisation rules under the South African Income Tax Act 58 of 1962 (the "ITA"). Each entry in this series will discuss...

South Africa Commercial

BI

Barnard Inc.

The Legal And Operational Framework For Unbundling Transactions In Accordance With Section 46 Of The Income Tax Act

South Africa Commercial

BI

Barnard Inc.

Tax Dispute Resolution: Failure To Discharge Onus Of Proof

The most tax disputes are decided by courts on the basis of whether taxpayer has discharged the onus of proving that something is exempt or otherwise not taxable or that an amount is tax deductible.

South Africa Tax

SG

SNG Grant Thornton

Below, please find issue 147 of ENS' tax in brief, a snapshot of the latest tax developments in South Africa.

South Africa Tax

E

ENS

Tax Focus - May/June Edition | 2025

As is the case for many African nations, South Africa's economic growth is largely driven by industries such as mining, making it imperative for the government to foster the development of this essential sector.

South Africa Tax

SG

SNG Grant Thornton

Africa Tax In Brief

On 29 April 2025, the African Tax Administration Forum ("ATAF") announced that it has commenced a review of its ATAF Income Model Convention (2019), aimed at strengthening the ability of African countries to negotiate tax...

E

ENS

ENS Tax In Brief - Issue 146

South Africa Tax

E

ENS

Tax Dispute Resolution: Request Reasons Of Assessment

South Africa Tax

SG

SNG Grant Thornton

Supreme Court Of Appeal Clarifies Tax Debt Treatment During Business Rescue

South Africa Tax

E

ENS

South Africa National Treasury Warns Against Wealth Tax Proposals

South Africa Tax

TS

The Sovereign Group

ENS Tax In Brief

South Africa Tax

E

ENS

Customs And Trade Podcast With Khanyisa Cingo & Sipho Mhaga (Video)

South Africa Tax

SG

SNG Grant Thornton

Trade And Taxes 4th Episode (Video)

South Africa Tax

SG

SNG Grant Thornton

Overview Of The South African Global Minimum Tax Legislation

South Africa Tax

SG

SNG Grant Thornton

#SABudget2025: Tax Bill Introduced: VAT Increase And Additional Zero-Ratings History

South Africa Tax

E

ENS

ENS Tax In Brief

South Africa Tax

E

ENS

SARS Clarifies Tax Implications When Depreciable Assets Become Trading Stock: Interpretation Note 137

South Africa Tax

E

ENS

ENS Tax In Brief

South Africa Tax

E

ENS

Fiscal Framework: VAT And Unadjusted Tax Brackets In SA

South Africa Tax

Ai

Andersen in South Africa

South Africa's Trade Infrastructure: A Wake-Up Call

South Africa Tax

Ai

Andersen in South Africa

ENS Tax In Brief - Issue 141

South Africa Tax

E

ENS

See more

Latest Videos

See more

Customs And Trade Podcast With Khanyisa Cingo & Sipho Mhaga (Video)

SG

SNG Grant Thornton

Trade And Taxes 4th Episode (Video)

SG

SNG Grant Thornton

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