Articles
South African tax articles, deadlines and worked examples, written by a registered tax practitioner and verified against current SARS rules. For the core how-to explainers, see the tax guides.
Are tips taxable in South Africa?
Tips are income you must declare, even though the restaurant deducts no PAYE on them. Here is why, with a worked example of the tax a waitron can owe on assessment.
6 August 2026
Is a Section 14 transfer of a retirement fund taxed in South Africa?
A Section 14 transfer moves your retirement savings between funds tax-free on a nil directive. Cashing out instead triggers withdrawal tax. Here is the difference.
6 August 2026
Returning resident tax in South Africa: what changes when you come back
When you resume South African tax residency you re-notify SARS on the RAV01 and your worldwide income is taxed again. Here is what returning residents need to know.
6 August 2026
Are professional body membership fees tax deductible in South Africa?
If you are a salaried employee, section 23(m) blocks the deduction for your professional body fees. Commission and business earners can claim them. Here is the line.
6 August 2026
Are study fees tax deductible in South Africa?
Your own course fees are a private expense and not deductible if you are an employee. They only qualify when they maintain the skills of a trade you already run.
6 August 2026
Tax on Selling Krugerrands and Gold Coins in South Africa
Selling Krugerrands at a profit usually triggers capital gains tax, not income tax, if you held them as an investment. Gold coins are not personal-use assets.
5 August 2026
Tax on a Preservation Fund Withdrawal in South Africa
Moving savings into a preservation fund is tax-free, but cashing out before retirement is taxed on the SARS withdrawal table, where only R27,500 is tax-free.
5 August 2026
Do I Pay Tax on My Internship Stipend in South Africa?
An internship stipend is taxable income like a salary, but for the 2026 tax year an under-65 pays no tax until income passes R95,750. Most interns owe nothing.
5 August 2026
Tax on an Ex Gratia or Golden Handshake Payment in South Africa
A golden handshake on a voluntary or performance-related exit is taxed in full at your marginal rate, with no R550,000 tax-free severance treatment.
5 August 2026
Rental Income Tax on a Jointly Owned Property in South Africa
Co-owners each declare rental income and expenses in proportion to their ownership share, but spouses married in community of property split the profit 50:50.
5 August 2026
Capital Gains Tax on Inherited Property in South Africa
No tax to inherit a property, but capital gains tax when you sell. Your base cost is the value on the date of death, so you are taxed only on later growth.
5 August 2026
How is backpay taxed in South Africa
Arrear salary paid in one lump can be spread back over the years it relates to under section 7A, so it is not all bunched into one year's higher brackets.
4 August 2026
SARS took money from my salary, the AA88 explained
Why your employer or bank is legally forced to pay SARS out of your money under an AA88, what a section 179 third party appointment is, and how to stop it.
4 August 2026
SARS suspension of payment, pay now argue later
Disputing an assessment does not pause the bill. How the section 164 suspension of payment request works, what SARS weighs, and what happens if it is refused.
4 August 2026
Is home loan interest tax deductible in South Africa
Bond interest on the home you live in is not deductible, not even with a home office. It only becomes deductible when it finances income-producing property.
4 August 2026
Are school fees tax deductible in South Africa
Ordinary school fees are a private expense and never deductible. The only doors are a disability-related claim under section 6B and an employer bursary.
4 August 2026
Tax When You Change Jobs Mid-Year in South Africa
Each employer withholds PAYE as if it is your only job for the year. Change jobs mid-year and the assessment reconciles the two, often as a refund. Here is why.
3 August 2026
Tax on Your Leave Payout When You Resign in South Africa
When you resign, your leave payout is taxed as normal income at your marginal rate. The R550,000 tax-free severance amount is only for retrenchment, not resignation.
3 August 2026
Share Trader vs Investor: How SARS Taxes Your Shares
An investor pays capital gains tax on share profits, max 18% effective. A trader pays income tax up to 45%. Section 9C deems listed shares held 3 years capital.
3 August 2026
Does SARS Know About My Offshore Account?
In most cases yes. Under the Common Reporting Standard your foreign bank reports your account and SARS receives it automatically each year. Here is how.
3 August 2026
SARS Approval of International Transfer (AIT): When You Need It
You can send up to R1 million abroad a year without SARS approval. Above that you need an Approval of International Transfer. Here is how the AIT process works.
3 August 2026
Travel Allowance vs Company Car: Which Is Better for Your Tax?
Travel allowance or company car in South Africa? Compare how each is taxed, who owns the car and running costs, and which suits low or high business mileage.
31 July 2026
Transfer Duty When Buying Property in South Africa
Transfer duty is the tax the buyer pays SARS when acquiring property. See the 2026 rates, who is liable, a worked example and the six-month deadline.
31 July 2026
Withdrawing Your Retirement Annuity After Emigration: The SA Tax Rules
You can cash out a South African retirement annuity once you have been a tax non-resident for three uninterrupted years. Here is how it is taxed.
31 July 2026
SARS Verification vs Audit: What Is the Difference?
The difference between a SARS verification and a SARS audit: scope, timelines, documents, and the understatement penalties that can follow an audit.
31 July 2026
Request for Remission of SARS Admin Penalties (RFR1)
How the RFR1 request for remission of a SARS administrative penalty works: file the outstanding return first, explain the circumstances, and how SARS decides.
31 July 2026
Repairs vs Improvements on a Rental Property (South Africa)
How SARS treats repairs versus improvements on a let property: repairs are deductible against rental income, improvements are capital and only add to CGT base cost.
31 July 2026
How to Check if You Owe SARS Money
How to check whether you owe SARS: read your ITA34 notice of assessment and your Statement of Account on eFiling, tell a debit balance from a credit, and act.
31 July 2026
Estate Duty in South Africa Explained
How estate duty works in South Africa: the R3.5 million abatement, the 20% and 25% rates, who pays it, and a worked example on an R8 million estate.
31 July 2026
What To Do If Your SARS eFiling Profile Is Hijacked
If your SARS eFiling profile is hijacked, report it to SARS, re-secure your login, restore your banking details and escalate to the Tax Ombud if needed.
29 July 2026
Is a Life Insurance Payout Taxed in South Africa?
A life insurance payout to an individual is generally not taxed as income in South Africa. Here is when that holds and when a fund lump is taxed instead.
29 July 2026
How to Submit Outstanding Tax Returns in South Africa
Catch up on unfiled ITR12 returns, learn the five-year eFiling block, stop the monthly SARS admin penalty and request remission of what was charged.
29 July 2026
Why Do I Owe SARS Money After Filing?
An ITA34 showing an amount payable usually means PAYE under-withheld during the year: two employers, a fringe benefit, or interest with no PAYE against it.
28 July 2026
The Wear and Tear Allowance in South Africa, Explained
Section 11(e) lets you write off equipment you use for work over its useful life. Here is how to pick a method, apply the R7,000 shortcut, and claim it.
28 July 2026
Tax for Uber and Bolt Drivers in South Africa
How an e-hailing owner-driver declares platform fare income, deducts fuel and vehicle wear and tear, and pays SARS through two provisional tax payments a year.
28 July 2026
How Much Can You Earn Before You Pay Income Tax in South Africa?
For the 2026 year of assessment you pay no income tax on the first R95,750 if you are under 65. Here is why the tax-free threshold rises with age.
28 July 2026
Capital Gains Tax on a Second Property in South Africa
A second property gets no R2,000,000 primary residence exclusion. Work the CGT from base cost, the R40,000 annual exclusion and the 40% inclusion rate.
28 July 2026
Reimbursive Travel Allowance in South Africa: How It Differs From a Fixed Allowance
A reimbursive travel allowance pays you per business kilometre. Paid at or below the SARS rate with no other allowance, it carries no tax. Here is how the codes work.
15 July 2026
Low-Interest Employee Loan Fringe Benefit in South Africa
A loan from your employer below the SARS official rate creates a taxable fringe benefit on the interest you did not pay. The official rate is the repo rate plus 1%.
15 July 2026
Employer-Provided Housing: the Fringe Benefit Tax in South Africa
Free or cheap accommodation from your employer is taxed on a set formula, not on the market rent. It starts from your pay, subtracts R99,000, and applies a factor.
15 July 2026
Are Bursaries Taxable in South Africa? The Section 10(1)(q) Exemption
A bona fide bursary can be tax free, but a bursary an employer gives to your child is only exempt up to R20,000 or R60,000, and only if you earn R600,000 or less.
15 July 2026
How a Subsistence Allowance Is Taxed in South Africa
How SARS taxes a subsistence allowance for overnight business travel: the 2026 deemed daily amounts, when the excess is taxable, and a worked example.
14 July 2026
The Solar Tax Rebate for Individuals in South Africa
The section 6C solar tax credit gave individuals 25% of new PV panel cost, capped at R15,000, for the 2024 year of assessment only. It has not been extended.
14 July 2026
Ring-Fencing of Assessed Losses in South Africa (Section 20A)
Section 20A ring-fences a side-business loss so it cannot reduce your salary. It bites at or above the top bracket, for suspect trades or a 3-of-5-year loss.
14 July 2026
How a Long-Service Award Is Taxed in South Africa
A non-cash long-service award in South Africa gets up to R5,000 off its taxable fringe-benefit value, while a cash long-service award is taxed in full as pay.
14 July 2026
How Trust Income Is Taxed in South Africa
How trust income is taxed in South Africa: the section 25B conduit rule, when a trust pays the flat 45%, and when section 7 taxes the donor instead.
14 July 2026
How to Cease Tax Residency in South Africa and the Exit Charge
How to end SA tax residency: notify SARS on the RAV01 and cease declaration, then the section 9H exit charge deems disposal of worldwide assets at market value.
14 July 2026
Do students pay tax in South Africa on a part-time or holiday job?
A student earning under the R95,750 threshold owes no income tax, but PAYE is often over-withheld on holiday work. Filing an ITR12 gets that money refunded.
13 July 2026
Relocation allowance tax in South Africa: exempt or taxable
Employer-paid relocation costs are exempt under section 10(1)(nB) only with proof of actual spend. The one-month-salary tax-free allowance ended 1 March 2016.
13 July 2026
Do minors pay tax in South Africa? How children are taxed
A minor is a taxpayer in their own right, with an adult's threshold and rebate, but income from a parent's donation is taxed to the parent, not the child.
13 July 2026
Employee share scheme tax in South Africa: how section 8C works
Section 8C taxes the gain when your restricted employee shares or options vest as ordinary income at your marginal rate; CGT applies only to later growth.
13 July 2026
Deceased estate tax return in South Africa
After a death, the executor files the deceased's final return to the date of death, then the estate itself is taxed as a separate taxpayer on later income.
13 July 2026
Cellphone and Internet Allowance Tax in South Africa
A cash cellphone or data allowance is taxed as remuneration at your marginal rate, while an employer phone used mainly for work carries no fringe benefit value.
13 July 2026
Is maintenance taxable in South Africa?
Maintenance paid after divorce or separation is tax-neutral in South Africa: exempt for the recipient and not deductible for the payer. Here is how it works.
9 July 2026
How is a foreign pension taxed in South Africa?
A foreign pension for past work done abroad is largely exempt in South Africa under s10(1)(gC)(ii). Here is how the exemption and apportionment work.
9 July 2026
How is a restraint of trade payment taxed in South Africa?
A restraint of trade payment to a natural person is fully taxable as ordinary income at your marginal rate, with PAYE withheld. Here is why, with a worked sum.
9 July 2026
The provisional tax underestimation penalty, explained
How the paragraph 20 provisional tax underestimation penalty works in South Africa, the 90% and 80% tests, the basic amount, and a full worked example.
9 July 2026
Do pensioners need to submit a tax return in South Africa?
Whether a pensioner must file a South African tax return depends on income and its sources, not age. See the rules, the rebates and a worked example.
9 July 2026
Do you pay tax when you sell your car in South Africa?
Selling your private car in South Africa normally triggers no tax, because it is a personal-use asset. Here is when that changes and how CGT works.
9 July 2026
How Are Unit Trusts Taxed in South Africa
Unit trusts trigger three separate taxes: income tax on interest, dividends tax on dividends, and capital gains tax when you sell or switch funds.
8 July 2026
Do You Pay Tax on Money Transferred From Overseas to South Africa?
A gift, inheritance or your own savings sent from abroad is not income to a South African recipient. Foreign income you earn is taxable. A worked 2026 example shows both.
8 July 2026
How Forex Trading Profits Are Taxed in South Africa
SARS taxes active forex trading profit as revenue at your marginal rate, not as a capital gain. A worked 2026 example shows the tax and why the difference matters.
8 July 2026
Tax on Foreign Rental Income in South Africa
A South African resident pays SA tax on overseas rental income after deductible expenses, with a section 6quat rebate for foreign tax already paid.
8 July 2026
How Are ETF Investments Taxed in South Africa
ETFs are taxed like other funds, with one catch: REIT distributions inside an equity ETF are taxed as income at your marginal rate, not at 20%.
8 July 2026
How Content Creators and Influencers Are Taxed in South Africa
SARS taxes a South African creator on brand deals, ad revenue and gifted products at fair value. You are a provisional taxpayer, and a worked 2026 example shows the tax.
8 July 2026
Tax Avoidance vs Tax Evasion in South Africa
The legal line explained: legitimate tax planning is allowed, impermissible avoidance is reversed under the GAAR, and evasion is a criminal offence.
8 July 2026
Tax on a Pension Payout After Divorce in South Africa
When a divorce order awards you a share of an ex-spouse's pension, you are taxed in your own hands on the withdrawal table. A worked 2026 example shows the tax.
8 July 2026
Is UIF Taxable in South Africa
UIF works two ways for tax: your 1% contribution is not deductible, and UIF benefits you receive are exempt from income tax.
8 July 2026
How a Double Taxation Agreement Works for South African Individuals
A DTA splits taxing rights between two countries and prevents double tax. See the residence tie-breakers, credit relief and a worked 2026 South African example.
8 July 2026
The Disability Route to the Medical Tax Credit in South Africa
When you or a dependant has a SARS-confirmed disability, the section 6B credit is 33.3% with no 7.5% floor. A worked 2026 example shows how much more you can claim.
8 July 2026
Capital Gains Tax on Selling Your House in South Africa
You pay CGT only on the gain above the primary residence exclusion, not on the sale price. Here is how the exclusion, base cost and inclusion rate work.
8 July 2026
What Is an IT3(b) Tax Certificate
An IT3(b) is the certificate your bank or investment house issues showing the interest and dividends you earned, and where each figure goes on your SARS return.
5 July 2026
Tax Season 2026 South Africa: Key Dates
The 2026 filing season dates for South African individuals: auto-assessment 1-12 July, filing opens 13 July, and the October and January deadlines.
5 July 2026
How to Arrange a Payment Plan With SARS
How to arrange a SARS payment plan (deferral of payment) on eFiling when you cannot pay an assessed amount in full, and how instalments and interest work.
5 July 2026
Claiming Out-of-Pocket Medical Expenses in South Africa
How the section 6B additional medical expenses tax credit works for out-of-pocket costs, the 7.5% floor, and a worked example for a person under 65.
5 July 2026
How to Submit Supporting Documents to SARS on eFiling
Got a SARS verification letter? Here is how to upload supporting documents on eFiling, and the 21-business-day window SARS has before a due refund is paid.
5 July 2026
Documents You Need to File Your Tax Return in South Africa
A pre-filing checklist of documents to gather before you file your SARS tax return: IRP5, IT3 certificates, medical scheme and retirement annuity certificates.
5 July 2026
Tax on Foreign Dividends and Interest in South Africa
A South African resident pays up to 20% effective tax on most foreign dividends, and foreign interest is taxed in full at your marginal rate with no local exemption.
2 July 2026
How is a Retrenchment Package Taxed in South Africa?
A severance benefit on retrenchment is taxed on the SARS lump sum table with R550,000 tax free. Leave pay and notice pay are taxed as normal income.
2 July 2026
Tax-Free Savings Account South Africa: Limits and the Penalty
A South African tax-free savings account lets you contribute R36,000 a year and R500,000 over your lifetime. Go over and SARS taxes the excess at 40%.
2 July 2026
SARS Penalties and Interest Explained
SARS charges three different things when you slip up: a fixed admin penalty, an understatement penalty on the shortfall, and interest. Here is how each works.
2 July 2026
Company Car Tax in South Africa: the Fringe Benefit Explained
A company car is taxed as a fringe benefit at 3.5% of the vehicle's determined value a month, not as a travel allowance. Here is how the value and PAYE work.
2 July 2026
How is a Retirement Lump Sum Taxed in South Africa?
A retirement lump sum is taxed on the SARS retirement table, where the first R550,000 is tax free. See the rates, a worked example and how it differs.
25 June 2026
How Is Interest Income Taxed in South Africa
How interest income is taxed in South Africa: the annual local-interest exemption under s10(1)(i), and how interest above it is taxed at your marginal rate.
25 June 2026
Section 18A: the tax deduction for donations to approved organisations
Section 18A lets you deduct donations to approved PBOs from taxable income, capped at 10% with carry-forward. A clear, worked South African guide.
25 June 2026
The physical presence test for South African tax residency
How the physical presence day-count test makes you a South African tax resident if you are not ordinarily resident, what residency means, and why it matters.
25 June 2026
Dividends tax in South Africa: the 20% on local dividends
South African dividends tax is 20%, withheld at source on local dividends so you receive the net amount. See the rate, key exemptions and a worked example.
25 June 2026
Donations Tax in South Africa: Rates and Exemptions
Donations tax is the 20% (or 25%) the donor pays on gifts above the R150,000 yearly exemption. Here is how it works, with a worked rand example.
25 June 2026
How to get a tax clearance certificate (TCS) in South Africa
A tax clearance is now a Tax Compliance Status PIN you generate on SARS eFiling. Here is what the PIN is, the four things SARS checks, and how to request one.
18 June 2026
The SARS Voluntary Disclosure Programme (VDP) explained
The VDP lets you come clean on undeclared income before SARS catches it, waiving the understatement penalty and criminal prosecution. You still pay the tax and interest.
18 June 2026
Working remotely for a foreign company: how you are taxed in South Africa
If you live in South Africa and work here for an overseas employer, your income is taxed by SARS even with no PAYE. You register for provisional tax and pay it yourself.
18 June 2026
How much tax do you pay on a R30,000 per month salary?
A full breakdown of the PAYE on a R30,000 monthly salary for the 2026 tax year: about R4,783 a month, leaving roughly R25,217, with the bracket-by-bracket reasoning shown.
18 June 2026
How far back can SARS audit you?
A SARS assessment normally becomes final after three years, a self-assessment after five, and you must keep records for five years. Fraud or non-disclosure removes the time limit.
18 June 2026
Are lottery winnings taxed in South Africa?
Casual lottery and gambling winnings are a capital receipt, so they carry no income tax and are excluded from capital gains tax. The exception is the professional gambler.
18 June 2026
What is a tax directive in South Africa?
A tax directive tells a fund or employer how much PAYE to withhold on a specific payment. When you need one, the main types, and a worked example.
17 June 2026
How is a two-pot savings withdrawal taxed in South Africa?
A two-pot savings-pot withdrawal is added to your income and taxed at your marginal rate via a SARS directive. A worked R30,000 example shows the real cost.
17 June 2026
Crypto tax in South Africa: revenue or capital?
How SARS taxes crypto in South Africa: when a gain is income at your marginal rate versus a capital gain under CGT, with a worked 2026 example.
17 June 2026
How commission income is taxed in South Africa
Commission is taxed at normal rates, but if it is more than half your pay, section 23(m) lets you deduct expenses a salaried employee cannot.
17 June 2026
Tax on Airbnb income in South Africa
Airbnb income is taxable in South Africa: net letting profit is taxed at your marginal rate. What you can deduct, how to apportion, with a worked example.
17 June 2026
SARS Request for Correction: how to fix a return you already filed
How to submit a Request for Correction on eFiling to fix a mistake on a filed return, and when the button is greyed out so you must lodge a dispute instead.
17 June 2026
Married in community of property: how your tax is split
Married in community of property: SARS splits interest, rental income and capital gains 50/50 between spouses. What splits, what does not, a worked example.
17 June 2026
Is inheritance taxed in South Africa?
A beneficiary pays no income tax on an inheritance because it is a capital receipt. The tax sits in the estate as estate duty and CGT on the deemed disposal at death.
17 June 2026
Independent contractor vs employee: how tax differs in South Africa
Why your tax depends on whether SARS sees you as an independent contractor or an employee, the statutory and dominant-impression tests, and what each means for deductions.
17 June 2026
How to object to a SARS assessment
The SARS dispute process step by step: request for reasons within 30 business days, objection within 80, appeal within 30, and the pay-now-argue-later rule.
17 June 2026
How to change your banking details with SARS
How to update your bank account on eFiling or the RAV01, why validation fails on a name mismatch, and when SARS makes you book a branch or virtual appointment.
17 June 2026
Can salaried employees claim a home office in South Africa?
Salaried employees can claim a home office, but section 23(m) limits which costs qualify. The rules, the floor-area split, and a worked example.
17 June 2026
How long does a SARS refund take, and why is mine delayed?
When the 72-hour refund clock starts, why verification and banking-detail checks add up to 21 business days, and how to fix a stuck SARS refund.
15 June 2026
Am I a provisional taxpayer in South Africa?
Who counts as a provisional taxpayer, what the IRP6 is, and the two payment dates in August and February that come with the status.
15 June 2026
What is an ITA34? Reading your SARS assessment
How to read your ITA34 notice of assessment line by line, what the net amount and due date mean, and how it differs from the statement of account.
15 June 2026
Is my pension taxed in South Africa?
How ongoing pension and annuity income is taxed on the normal SARS table, with the age-based rebates and thresholds, and a worked example for a 70-year-old.
15 June 2026
How is a 13th cheque taxed in South Africa?
A 13th cheque is taxed at your marginal rate like any pay, with a worked R20,000 example, plus why a guaranteed 13th cheque can over-withhold PAYE in December.
15 June 2026
SARS auto-assessment 2026, explained
What a SARS auto-assessment is, exactly what to check before you accept or reject it, and how to sanity-check the number against the 2026 tax table.
15 June 2026
What happens if you miss the tax deadline in South Africa
The admin penalties and interest SARS charges for a late tax return, how the monthly penalty stacks up, and how to get back compliant.
15 June 2026
Is overtime taxed more in South Africa?
No, overtime is not taxed at a higher rate. A worked R20,000 overtime example shows how only the slice in the next bracket is taxed more, not your whole pay.
15 June 2026
How to register for SARS eFiling
A step-by-step walk-through of registering for SARS eFiling for the first time, what you need, and the verification issues that trip people up.
15 June 2026
How to get a tax number in South Africa
How to get a SARS income tax reference number for the first time, the channels that issue one, and how SARS auto-registration through eFiling works.
15 June 2026
How to calculate provisional tax in South Africa
Estimate your taxable income, work the tax on the SARS table, subtract credits, then split it across the two IRP6 payments, with a worked R600,000 example.
15 June 2026
How is a second job taxed in South Africa?
Why two employers each under-withhold PAYE so you owe SARS on assessment, with a worked R300,000 example and how to ask an employer to deduct more.
15 June 2026
How PAYE is calculated in South Africa
A plain-language walk-through of how your monthly PAYE is worked out: annualisation, the tax tables, rebates and medical credits.
1 June 2026
Income tax brackets & rebates, explained
What marginal tax brackets really mean, how rebates create the tax threshold, and why a raise never leaves you worse off.
20 May 2026