South African Tax Acts & Legislation

South African tax compliance is governed by legislation enacted by Parliament, regulations and notices, together with SARS interpretation notes, guides and public notices. This page is an introductory reference list and does not replace the legislation itself or professional advice.

Key tax Acts administered by SARS

  • Income Tax Act 58 of 1962: establishes the framework for normal tax, taxable income, deductions, allowances and other income-tax provisions.
  • Value-Added Tax Act 89 of 1991: governs VAT registration, taxable supplies, input tax, output tax and VAT returns.
  • Tax Administration Act 28 of 2011: sets out the administrative framework for tax registration, returns, assessments, payment, audits, information requests and dispute procedures.
  • Employment Tax Incentive Act 26 of 2013: provides the legislative framework for the employment tax incentive, where eligibility requirements are met.
  • Skills Development Levies Act 9 of 1999: provides for the skills development levy.
  • Unemployment Insurance Contributions Act 4 of 2002: governs UIF contributions.
  • Customs and Excise Act 91 of 1964: governs customs and excise duties and related controls.
  • Carbon Tax Act 15 of 2019: provides for carbon tax.

Recent amendment legislation

SARS lists the following 2026 amendment Acts, published in Government Gazettes on 1 April 2026:

The promulgation date is not necessarily the commencement date for every provision. Some provisions may have a separately specified effective date or may commence on a date fixed by proclamation. Always check the relevant Act, schedules and commencement notices before applying an amendment.

Official legislation and SARS references

Disclaimer: This page is an introductory guide only. The official Act, regulations, Gazette notices and SARS publications take precedence. Please obtain advice on how legislation applies to your particular circumstances.

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