{"id":94881,"date":"2026-01-04T15:29:59","date_gmt":"2026-01-04T15:29:59","guid":{"rendered":"https:\/\/www.africa-press.net\/south-africa\/all-news\/major-tax-changes-coming-to-south-africa"},"modified":"2026-01-04T16:56:23","modified_gmt":"2026-01-04T16:56:23","slug":"major-tax-changes-coming-to-south-africa","status":"publish","type":"post","link":"https:\/\/www.africa-press.net\/south-africa\/all-news\/major-tax-changes-coming-to-south-africa","title":{"rendered":"Major tax changes coming to South Africa"},"content":{"rendered":"

Africa-Press – South-Africa. <\/strong><\/span>In 2026, South African taxpayers can expect some major changes, including tighter audits, possible new taxes and ongoing scrutiny of cross-border and high-net-worth individuals.<\/p>\n

This is according to Tax Consulting SA senior tax consultants Rehnu Vallabh and Hlengiwe Mkhize, who told Daily Investor that taxpayers can expect key developments in the coming year.<\/p>\n

\u201cSARS introduced some noteworthy tax features in 2025, which focused on strengthening tax compliance, improving user experience on eFiling, and enhancing SARS\u2019s audit capabilities,\u201d Vallabh and Mkhize said.<\/p>\n

The Express Access feature, introduced in 2025, enabled taxpayers to view and address their current and historical tax compliance, update their banking and contact details, and initiate auto-assessments.<\/p>\n

Another user-friendly feature that SARS has adopted for the eFiling system is the Expanded Auto-Assessment Eligibility option, which has also been extended to certain provisional taxpayers.<\/p>\n

Vallabh and Mkhize explained that this feature was aimed more towards taxpayers who made two-pot retirement fund withdrawals.<\/p>\n

\u201cThe completion of the RAV01 form on the eFiling platform enabled SARS to track the taxpayer\u2019s exit and re-entry into the South African tax system, which may have resulted in further audits,\u201d they said.<\/p>\n

They added that the 2025 tax year also brought changes relating to taxpayers\u2019 residency status, whereby taxpayers were presented with resident and non-resident wizard questionnaires (section 9H Change of Residence).<\/p>\n

To advance SARS\u2019 rigorous audit efforts, the taxman also introduced a requirement that taxpayers who previously ceased their South African tax residency declare a Reinstatement Date of RSA Tax Residency.<\/p>\n

Looking ahead to 2026, Vallabh and Mkhize said taxpayers can expect several key developments to shape South Africa\u2019s tax landscape.<\/p>\n

\u201cNational Treasury recently released the draft National Online Gambling Tax Discussion Paper for public comment, whereby the draft addresses the growth of online gambling in South Africa,\u201d they said.<\/p>\n

\u201cThis is currently being driven by widespread internet access, mobile betting apps, and the Covid-19 shift toward digital forms of gambling.\u201d<\/p>\n

The National Treasury believes that this growth brings social harms, including problem gambling and other negative externalities, which may create costs for society and justify regulation and taxation.<\/p>\n

2026 tax changes<\/b><\/p>\n

Vallabh and Mkhize highlighted four potential tax changes South Africans can expect to see in the coming year.<\/p>\n

The first is a new national tax on online and interactive gambling, specifically a 20% tax on gross gambling revenue from online betting and interactive gambling.<\/p>\n

\u201cThis 20% national tax would be in addition to existing provincial gambling levies\/taxes, which typically apply today under provincial gambling regulation,\u201d they said.<\/p>\n

\u201cTreasury estimates the tax could raise roughly R10 billion in additional revenue for the national government \u2013 reflecting the significant scale of online gambling activity.\u201d<\/p>\n

Vallabh and Mkhize noted that the National Treasury has also proposed raising the value-added tax (VAT) rate from 15% to 15.5%, effective 1 May 2025, and to 16%, effective 1 April 2026.<\/p>\n

However, those proposed increases were withdrawn, which means that the VAT rate may remain at 15% in 2026.<\/p>\n

\u201cBut given fiscal pressures, a future increase has not been ruled out,\u201d they warned. \u201cConservative tax planning for clients should take a potential VAT hike into account.\u201d<\/p>\n

SARS has also announced further enhancements to modernise its systems, including data analytics, artificial intelligence, and modernised systems, Vallabh and Mkhize said.<\/p>\n

These enhancements are aimed at improving detection, collection of outstanding taxes and more rigorous audits and compliance enforcement in 2026.<\/p>\n

This will affect high-net-worth individuals, trusts, and complex structures in particular, they explained.<\/p>\n

Finally, they highlighted that the broader global minimum tax regime (Pillar Two) is reshaping how multinationals are taxed worldwide, which influences cross-border structuring, profit allocation, and repatriation strategies.<\/p>\n

\u201cAs South Africa adopts these rules, South-African-resident clients involved in international structures will need to reassess,\u201d they said.<\/p>\n

More countries are strengthening tax enforcement and transparency through, for example, information exchanges and stricter compliance.<\/p>\n

This means that cross-border clients \u2013 such as expatriates, clients with foreign pensions or assets abroad \u2013 will likely face increasing scrutiny, Vallabh and Mkhize cautioned.<\/p>\n

\u201cIn 2026, taxpayers can expect SARS to continue strengthening its enforcement, verification and compliance activities, supported by increasingly sophisticated technology,\u201d they said.<\/p>\n

\u201cTaxpayers may also see further enhancements to eFiling and mobile platforms, aimed at improving accuracy, reducing errors, and ensuring seamless access to compliance functions.\u201d<\/p>\n

In line with SARS\u2019 broader compliance philosophy, greater emphasis will be placed on proactive verification of third-party data, such as retirement fund withdrawals, investment income, and international transactions.<\/p>\n

There will also be more focus on ongoing monitoring of taxpayers who have ceased or reinstated South African tax residency, Vallabh and Mkhize added.<\/p>\n

\u201cOverall, 2026 is expected to bring a more digitally driven, data-intensive SARS environment, where timely, transparent and accurate tax reporting will be increasingly essential,\u201d they said.<\/p>\n

For More News And Analysis About South-Africa<\/span> Follow Africa-Press<\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Africa-Press – South-Africa. In 2026, South African taxpayers can expect some major changes, including tighter audits, possible new taxes and ongoing scrutiny of cross-border and high-net-worth individuals. This is according to Tax Consulting SA senior tax consultants Rehnu Vallabh and Hlengiwe Mkhize, who told Daily Investor that taxpayers can expect key developments in the coming […]<\/p>\n","protected":false},"author":84,"featured_media":94880,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2,5],"tags":[275],"class_list":["post-94881","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all-news","category-economy","tag-south-africa-2"],"yoast_head":"\nMajor tax changes coming to South Africa - South Africa<\/title>\n<meta name=\"description\" content=\"In 2026, South African taxpayers can expect some major changes, including tighter audits, possible new taxes and ongoing ...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.africa-press.net\/south-africa\/all-news\/major-tax-changes-coming-to-south-africa\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Major tax changes coming to South Africa\" \/>\n<meta property=\"og:description\" content=\"In 2026, South African taxpayers can expect some major changes, including tighter audits, possible new taxes and ongoing ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.africa-press.net\/south-africa\/all-news\/major-tax-changes-coming-to-south-africa\" \/>\n<meta property=\"og:site_name\" content=\"South Africa\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AfricaPressTunisiaa\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-04T15:29:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-04T16:56:23+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/static.africa-press.net\/south-africa\/sites\/31\/2026\/01\/sm_1767533121.878765.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"710\" \/>\n\t<meta property=\"og:image:height\" content=\"405\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"cfeditoren\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"cfeditoren\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.africa-press.net\/south-africa\/all-news\/major-tax-changes-coming-to-south-africa#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.africa-press.net\/south-africa\/all-news\/major-tax-changes-coming-to-south-africa\"},\"author\":{\"name\":\"cfeditoren\",\"@id\":\"https:\/\/www.africa-press.net\/south-africa\/#\/schema\/person\/068c7ab4e9634ae78ec5d54ec46598bb\"},\"headline\":\"Major tax changes coming to South Africa\",\"datePublished\":\"2026-01-04T15:29:59+00:00\",\"dateModified\":\"2026-01-04T16:56:23+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.africa-press.net\/south-africa\/all-news\/major-tax-changes-coming-to-south-africa\"},\"wordCount\":784,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.africa-press.net\/south-africa\/all-news\/major-tax-changes-coming-to-south-africa#primaryimage\"},\"thumbnailUrl\":\"https:\/\/static.africa-press.net\/south-africa\/sites\/31\/2026\/01\/sm_1767533121.878765.jpg\",\"keywords\":[\"South-Africa\"],\"articleSection\":[\"all news\",\"economy\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.africa-press.net\/south-africa\/all-news\/major-tax-changes-coming-to-south-africa#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.africa-press.net\/south-africa\/all-news\/major-tax-changes-coming-to-south-africa\",\"url\":\"https:\/\/www.africa-press.net\/south-africa\/all-news\/major-tax-changes-coming-to-south-africa\",\"name\":\"Major tax changes coming to South Africa - 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