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.

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 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.

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

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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

After The Water Is Gone: Critical Decision On Post-termination Clauses

South Africa Commercial

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ENS

Clawed Back: What The Sundowns vs Mosimane Case Means For IP Contracts

South Africa IP

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ENS

Generative AI And IP In South Africa: Navigating Legal Complexities And Opportunities

South Africa IP

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ENS

Sun International And Peermont: Behind The Failed Transaction

South Africa Anti-trust

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ENS

Draft Amendments To Section 8E Of The Income Tax Act

South Africa Tax

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ENS

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

South Africa Tax

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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...

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ENS

ENS Tax In Brief - Issue 146

Below, please find issue 146 of ENS' tax in brief, a snapshot of the latest tax developments in South Africa.

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

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

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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

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ENS

Overview Of The South African Global Minimum Tax Legislation

Each South African entity belonging to MNE group, is required to submit the GloBE information return (GIR) in terms of the GloBE Minimum Tax Administration Act, 2024 (GMTA Act).

South Africa Tax

SG

SNG Grant Thornton

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

The Rates and Monetary Amounts and Amendment of Revenue Laws Bill, 2025, was introduced in the National Assembly by the Minister of Finance on Thursday evening, 24 April 2025.

South Africa Tax

E

ENS

ENS Tax In Brief

Below, please find issue 143 of ENS' Tax in brief, a snapshot of the latest tax developments in South Africa.

South Africa Tax

E

ENS

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

On 26 March 2025, the South African Revenue Service ("SARS") issued Interpretation Note 137, providing guidance on the tax implications...

South Africa Tax

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ENS

ENS Tax In Brief

South Africa Tax

E

ENS

ENS Tax In Brief

Below, please find issue 140 of ENS' Tax in brief, a snapshot of the latest tax developments in South Africa.

South Africa Tax

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ENS

It's Not All VAT - 2025 Budget Speech Predictions

In an outcome that could not have been predicted, for the first time in 30 years of democracy, South Africa's budget speech was not presented by South Africa's Minister of Finance, Enoch Godongwana on 19 February 2025...

South Africa Tax

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ENS

Deducting Raising Fees: SARS And Tax Court Have Their Say

Whether finance charges are deductible for income tax purposes is an important consideration when calculating the cost of credit. Historically, SARS has denied borrowers a deduction for the various costs associated...

South Africa Tax

F

Fasken

Supreme Court Of Appeal Boost For Mining Tax Deductions

The Supreme Court of Appeal ("SCA") has delivered a significant judgment in Sishen Iron Ore Company (Pty) Ltd v C: SARS (2025)...

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

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 138

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

Africa Tax In Brief

South Africa Tax

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ENS

Understanding South Africa's New 'Two-Pot' Pensions System

South Africa Employment

TS

The Sovereign Group

ENS Tax In Brief - Issue 133

South Africa Tax

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ENS

ENS Tax In Brief

South Africa Tax

E

ENS

The Limits Of New Grounds Of Appeal

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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