One important threshold affecting South African expatriates, the foreign employment income tax exemption, has not been amended in South Africa’s 2026 budget. Under section 10(1)(o)(ii) of the Income Tax Act, […]
Fincor
Cancellation of VAT registration (deregistration)
A vendor’s VAT registration may be cancelled by the Commissioner or on written request by the vendor if certain requirements are met. When a vendor ceases to be registered for […]
Registering as a Trust
All trusts must register with SARS for Income Tax, whether they are: Resident or non-resident. Active or passive. Regardless of transactions or income. How to Register for Income Tax You […]
CARF – Crypto Asset Reporting Framework – Business Requirement Framework
Similar to the recently published Global Minimum Tax – GloBE Information Return (GIR) business specification, SARS published a 79-page Crypto Asset Reporting Framework (CARF) on 12 February 2026. The CARF […]
Global Minimum Tax – GloBE Information Return (GIR) XML File Submission
SARS published an EXTERNAL BUSINESS REQUIREMENT SPECIFICATION (BRS) on 28 January 2026 in preparation for implementation. This BRS describes the requirements for a Domestic Constituent Entity (DCE) to submit a […]
Taxation of Foreigners Working in South Africa, Part 8—Capital Gains Tax, Tax on Foreign Entertainers and Sportspersons, and Provisional Tax
Source: SARS Guide “LAPD-IT-G21-Guide-on-the-Taxation-of-Foreigners-working-in-South-Africa” The purpose of this guide is to inform foreigners working in South Africa and their employers about their income tax commitments as well as to provide […]
Guide to Advance Tax Rulings, part 1
This is the first in a series of articles explaining the process of submitting a request to SARS for an advance tax ruling. A SARS guide, Issue 3, dated 11 […]
Taxation of Foreigners Working in South Africa, Part 7 – income, deductions, and allowances
Source: SARS Guide “LAPD-IT-G21-Guide-on-the-Taxation-of-Foreigners-working-in-South-Africa” The purpose of this guide is to inform foreigners working in South Africa and their employers about their income tax commitments as well as to provide […]
16 January 2026 – Taxation of Foreigners Working in South Africa, Part 6
Source: SARS Guide “LAPD-IT-G21-Guide-on-the-Taxation-of-Foreigners-working-in-South-Africa” The purpose of this guide is to inform foreigners working in South Africa and their employers about their income tax commitments as well as to provide […]
Urban Development Zone Allowance
This is the first article in a series discussing urban zone development allowances. This article lists the first of two requirements, the building requirement and urban development zone requirement, to […]