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.

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

The transition from the Johannesburg Interbank Average Rate (JIBAR) to the South African Rand Overnight Index Average (ZARONIA)...

South Africa Tax

SG

SNG Grant Thornton

Africa Tax In Brief

On 6 February 2026, the Africa Tax Administration Forum ("ATAF") published a Technical Note summarising changes to the Global Minimum Tax ("GMT"), referred to as a "Side-by-Side Package".

South Africa Tax

E

ENS

2026 South African Budget Speech: Tax Proposals

Following the 2026 Budget Speech delivered by Finance Minister Enoch Godongwana, several new tax proposals have been introduced, most of which will be released for public comment later this year.

South Africa Tax

F

Fasken

2026 Budget Speech: Highlights

Individual tax brackets have not been adjusted since 2023/2024 tax year. The 2026/27 budget speech proposes an inflation adjustment for the tax tables and medical aid tax credits which should be welcomed...

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

Africa Tax In Brief

E

ENS

Trusts In Focus – Succession Planning In South Africa

South Africa Tax

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ENS

SARS Debt Collection

South Africa Tax

SG

SNG Grant Thornton

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

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

Africa Tax In Brief

South Africa Tax

E

ENS

The Dealmakers' Moment: Six M&A Trends Shaping 2026

Worldwide Commercial

Ai

Andersen in South Africa

Cross-border Control Of South African Banks: Why Deals Succeed, Why They Stall And How To Get Them Over The Line

South Africa Finance

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ENS

Analysis: The Employment Laws Amendment Bill, 2025

South Africa Employment

FW

Fairbridges

AI Caricatures: What Are The Legal Concerns?

South Africa Technology

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ENS

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

The recent media statement from the National Treasury announcing the retraction of the proposal regarding the definition of a "hybrid equity instrument" from the 2025 draft Taxation Laws Amendment Bill is a significant development for South African businesses.

South Africa Tax

Ai

Andersen in South Africa

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

South Africans can start with one basic certainty: nothing in the South African Income Tax or Reserve Bank regulations prohibits South African nationals...

Worldwide Wealth Mgt

TS

The Sovereign Group

Draft Amendments To Section 8E Of The Income Tax Act

The 2025 Draft Taxation Laws Amendment Bill (and explanatory memorandum thereto) was published for comment on 16 August 2025. Among other proposals, there are proposed amendments...

South Africa Tax

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ENS

Tax Focus - July Issue | 2025

SARS has officially announced the dates for the 2025 tax filing season.

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.

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

South Africa Commercial

BI

Barnard Inc.

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

South Africa Tax

BI

Barnard Inc.

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

South Africa Commercial

BI

Barnard Inc.

Africa Tax In Brief

E

ENS

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

South Africa Commercial

BI

Barnard Inc.

Tax Dispute Resolution: Failure To Discharge Onus Of Proof

South Africa Tax

SG

SNG Grant Thornton

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...

E

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

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

South Africa Tax

E

ENS

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

E

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

E

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

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

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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

Budget 2025 Snapshot: Quick Look At Key Points

South Africa Tax

Ai

Andersen in South Africa

It's Not All VAT - 2025 Budget Speech Predictions

South Africa Tax

E

ENS

ENS Tax In Brief

South Africa Tax

E

ENS

Deducting Raising Fees: SARS And Tax Court Have Their Say

South Africa Tax

F

Fasken

Supreme Court Of Appeal Boost For Mining Tax Deductions

South Africa Tax

E

ENS

Africa Tax In Brief

E

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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