South Africa: Income 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.

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

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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

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Webber Wentzel

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

The South African regulatory environment governing cross-border financial transactions has recently undergone a dramatic and unexpected overhaul.

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

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The Sovereign Group

Draft Amendments To Section 8E Of The Income Tax Act

South Africa Tax

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ENS

Tax Focus - July Issue | 2025

South Africa Tax

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SNG Grant Thornton

Costs Involved In The Conveyancing Process

South Africa Real Estate

FW

Fairbridges Wertheim Becker

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.

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

South Africa Commercial

BI

Barnard Inc.

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

South Africa Tax

Ai

Andersen in South Africa

King V: Governance Updates For South African Organisations

South Africa Commercial

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ENS

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

South Africa Tax

WW

Webber Wentzel

Empowerment And Education In A G20 Moment: Practical Priorities For Employers

South Africa Employment

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ENS

Implemented Or Ignored? The Paradox Of International IP Conventions In Angola And Zambia

South Africa IP

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Inventa

The Statutory Provisions And Real-World Application Of Asset-For-Share Transactions Under Section 42 Of The Income Tax Act.

While some high-profile share swaps in the retail and lifestyle sector have left a bitter aftertaste, it is important to remember that not all corporate restructures are cautionary tales.

South Africa Tax

BI

Barnard Inc.

Section 47 Of The Income Tax Act: Tax-Efficient Shareholder Distributions On Liquidation

When a company faces liquidation, winding-up or deregistration the instinct might be to brace for tax consequences, but section 47 of the Income Tax Act 58 of 1962...

South Africa Commercial

BI

Barnard Inc.

Africa Tax In Brief

BENIN: Application of 1% stamp duty on specified cash payments clarified...

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ENS

Public Benefit Activities Vs Non-Profit Organisations: A South African Guide To Tax-Exempt Status

Public Benefit Organisations (PBOs) and Non-Profit Organisations (NPOs) are often used interchangeably and is a common source of confusion, especially when dealing with their respective tax obligations and regulatory frameworks in South Africa.

South Africa Commercial

BI

Barnard Inc.

Tax Dispute Resolution: Failure To Discharge Onus Of Proof

South Africa Tax

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SNG Grant Thornton

South Africa Tax

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ENS

Tax Focus - May/June Edition | 2025

South Africa Tax

SG

SNG Grant Thornton

Africa Tax In Brief

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ENS

ENS Tax In Brief - Issue 146

South Africa Tax

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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

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ENS

South Africa National Treasury Warns Against Wealth Tax Proposals

South Africa Tax

TS

The Sovereign Group

ENS Tax In Brief

South Africa Tax

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ENS

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

South Africa Tax

SG

SNG Grant Thornton

Supreme Court Of Appeal Clarifies Tax Debt Treatment During Business Rescue

On 12 May 2025, the Supreme Court of Appeal ("SCA") delivered a notable judgment clarifying the treatment of tax liabilities and Value Added Tax ("VAT") refunds in the context of business rescue proceedings.

South Africa Tax

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ENS

South Africa National Treasury Warns Against Wealth Tax Proposals

While South Africa's government of national unity attempts to finalise the 2025 budget, a fierce debate has erupted over how best to raise revenue after it become clear...

South Africa Tax

TS

The Sovereign Group

ENS Tax In Brief

Below, please find issue 144 of ENS' Tax in brief, a snapshot of the latest tax developments in South Africa.

South Africa Tax

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ENS

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

Customs and Trade Podcast with Khanyisa Cingo & Sipho Mhaga

South Africa Tax

SG

SNG Grant Thornton

Trade And Taxes 4th Episode (Video)

South Africa Tax

SG

SNG Grant Thornton

ENS Tax In Brief

Below, please find issue 142 of ENS' Tax in brief, a snapshot of the latest tax developments in South Africa.

South Africa Tax

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ENS

Fiscal Framework: VAT And Unadjusted Tax Brackets In SA

On 2 April 2025 the majority of the South African National Assembly voted in favour of the adoption of the fiscal framework of the National Assembly's standing committees on finance.

South Africa Tax

Ai

Andersen in South Africa

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

South Africa's ports and rail infrastructure have long played a pivotal role in regional trade, establishing the country as a key gateway into Africa. However, challenges such as inefficiencies, management issues and underinvestment have impacted their performance, highlighting the need for renewed focus and investment to remain competitive with emerging markets.

South Africa Tax

Ai

Andersen in South Africa

ENS Tax In Brief - Issue 141

Below, please find issue 141 of ENS' Tax in brief, a snapshot of the latest tax developments in South Africa.

South Africa Tax

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ENS

Budget 2025 Snapshot: Quick Look At Key Points

South Africa Tax

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Andersen in South Africa

It's Not All VAT - 2025 Budget Speech Predictions

South Africa Tax

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ENS

ENS Tax In Brief

South Africa Tax

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ENS

Deducting Raising Fees: SARS And Tax Court Have Their Say

South Africa Tax

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Fasken

Supreme Court Of Appeal Boost For Mining Tax Deductions

South Africa Tax

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ENS

Africa Tax In Brief

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ENS

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

South Africa Tax

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Fasken

ENS Tax In Brief

South Africa Tax

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ENS

ENS Tax In Brief - Issue 138

South Africa Tax

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ENS

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

South Africa Tax

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ENS

ENS Tax In Brief - Issue 137

South Africa Tax

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ENS

ENS Tax In Brief - Issue 136

South Africa Tax

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ENS

Employees v Independent Contractors: A Tax Perspective

South Africa Employment

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ENS

ENS Tax In Brief - Issue 135

South Africa Tax

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ENS

ENS Tax In Brief - Issue 134

South Africa Tax

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ENS

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Latest Videos

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

SG

SNG Grant Thornton

Trade And Taxes 4th Episode (Video)

SG

SNG Grant Thornton

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