South Africa: 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.

Input Tax Deduction On Cashback Rewards

A recent Tax Court judgment has clarified the VAT treatment of cashback rewards programmes and allowed input tax deductions to be claimed.

South Africa Tax

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ENS

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

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ENS

Benchmark Transition And Tax: Official Vs. Negotiated CAS April

South Africa's transition from JIBAR to ZARONIA introduces Credit Adjustment Spreads (CAS) to preserve loan economics, but what happens when parties negotiate their own spread instead of using the official rate? The draft finance bill empowers SARB to set mandatory CAS values, yet leaves critical tax questions unanswered for those who deviate from the prescribed methodology.

South Africa Tax

SG

SNG Grant Thornton

South Africa Budget 2026 – Key Takeaways For International Wealth Structuring

South Africa's 2026 Budget, delivered by Finance Minister Enoch Godongwana on 25 February, signals a period of relative fiscal stability after several years of pressure on public finances...

South Africa Tax

TS

The Sovereign Group

Tax In Brief | Issue 164 | 24 MARCH 2026

South Africa Tax

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ENS

Extending Boundaries: Adjustments To South African Exchange Control Limits And Powers

South Africa Tax

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ENS

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

South Africa Tax

SG

SNG Grant Thornton

VAT On Bullion Gold: Zero-rating To Be Repealed

South Africa Tax

E

ENS

South African GloBE Minimum Tax Compliance

South Africa Tax

SG

SNG Grant Thornton

Africa Tax In Brief

South Africa Tax

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ENS

2026 South African Budget Speech: Tax Proposals

South Africa Tax

F

Fasken

2026 South African Budget Speech | Special ENSight Roundup

South Africa Tax

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ENS

2026 Budget Speech: Highlights

South Africa Tax

SG

SNG Grant Thornton

2026 Budget Analysis And Commentary

South Africa Tax

SG

SNG Grant Thornton

Casting The Net Wider: FIC Issues New Guidance On Credit Providers And The Crypto Travel Rule

South Africa Technology

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ENS

AI In Africa: Regulations Are Catching Up And The Courts Are Already There

South Africa Technology

AA

Adams & Adams

Health Data Under The Microscope: New POPIA Regulations

South Africa Employment

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Fasken

From Grey To Black And White: South Africa’s Crypto Asset Regulatory Shift

South Africa Technology

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ENS

Supreme Court Of Appeal Confirms The Exclusive Jurisdiction Of The Labour Court To Determine Disputes Concerning The Interpretation And Application Of The Mine Health And Safety Act, 29 Of 1996

South Africa Litigation

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ENS

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Tax Treaties

Remote Work And PE: What The OECD's New Framework Clarifies, And What It Leaves Unresolved

The 2025 Update to the OECD Model Tax Convention Commentaries provides guidance on when a home or remote location can give rise to a fixed place of business PE under Article 5(1).

South Africa Tax

WW

Webber Wentzel

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...

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ENS

Understanding The Complexities Of Offshore Investments For South Africans

In an increasingly globalised economy, many South Africans are exploring offshore investments as a way to diversify their portfolios and mitigate local economic risks

South Africa Government

TS

The Sovereign Group

Africa Tax In Brief

South Africa Tax

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ENS

Africa Tax In Brief

South Africa Tax

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ENS

Africa Tax In Brief

E

ENS

Africa Tax In Brief

South Africa Tax

E

ENS

New Remote Working Visa Proposed

South Africa Immigration

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ENS

Africa Tax In Brief

South Africa Tax

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ENS

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Inheritance Tax

No Inheritance Tax In South Africa, But…

In South Africa, we are privileged not to have to pay inheritance tax on the benefits received from a deceased estate. In many countries such as the United Kingdom citizens must pay an inheritance tax...

South Africa Tax

BI

Barnard Inc.

Budget 2018: Wealth Perspective

The most significant proposals in the 2018 Budget Review will probably affect all taxpayers in South Africa, not only those with accumulated wealth.

South Africa Tax

Pv

Pieter van der Zwan & Associates

The Davis Tax Committee Issues Its Second Report On Estate Duty

The Davis Tax Committee ("DTC") released its much-anticipated second (and final) interim report (the "Report") on estate duty on 24 August 2016.

South Africa Tax

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ENS

Davis Tax Committee Releases Long-Awaited Report On Estate Duty

South Africa Tax

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ENS

Taxation Of Estates To Also Be Revisited?

South Africa Tax

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ENS

Taxation Of Trusts Revisited

South Africa Tax

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ENS

The Valuation Of A Usufruct For Tax Purposes

South Africa Tax

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ENS

Nowhere To Hide

South Africa Tax

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ENS

Renunciation Of An Inheritance – SARS Clarifies Tax Consequences

South Africa Family

SI

Schoemanlaw Inc

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Income Tax

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's transition from JIBAR to ZARONIA introduces Credit Adjustment Spreads (CAS) to preserve loan economics, but what happens when parties negotiate their own spread instead of using the official rate? The draft finance bill empowers SARB to set mandatory CAS values, yet leaves critical tax questions unanswered for those who deviate from the prescribed methodology.

South Africa Tax

SG

SNG Grant Thornton

Tax In Brief | Issue 164 | 24 MARCH 2026

Issue 164 of ENS' tax in brief, a snapshot of the latest tax developments in South Africa.

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

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Transfer Pricing

Tax In Brief | Issue 164 | 24 MARCH 2026

Issue 164 of ENS' tax in brief, a snapshot of the latest tax developments in South Africa.

South Africa Tax

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ENS

Extending Boundaries: Adjustments To South African Exchange Control Limits And Powers

The Financial Surveillance Department of the South African Reserve Bank (“FinSurv”) recently published a suite of draft exchange control circulars for comment, giving effect to the Minister of Finance’s 2026 Budget Speech announcements...

South Africa Tax

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ENS

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

When taxpayers dispute an assessment, the expectation is straightforward: either the taxpayer wins and the assessment is reduced, or the South African Revenue Services (SARS) wins and the assessment remains unchanged.

South Africa Tax

WW

Webber Wentzel

Trusts In Focus – Succession Planning In South Africa

South Africa Tax

E

ENS

Tax Focus: August/September 2025

South Africa Tax

SG

SNG Grant Thornton

Women Powering Progress Khanyisa Cingo-Ngandu

South Africa Tax

SG

SNG Grant Thornton

Trade Implications Of ITAC's 15% NEV Battery Tariff Proposal

South Africa Tax

Ai

Andersen in South Africa

Africa Tax In Brief

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ENS

ENS Tax In Brief - Issue 146

South Africa Tax

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

Tax Audit Pitfalls To Avoid In Ghana (Episode 2) (Video)

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ENS

Tiger Brands Recalls R650 Million Worth Of Canned Products. Liquor Industry Given R7.5bn In Tax Postponement - But Does It Mean Anything?

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ENS

South Africa – Tax Update (Video)

B

Bowmans

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