FAQ: What should taxpayers do ahead of the launch date?
Taxpayers are encouraged to review their SARS eFiling profiles, ensure that entity access and authorisation details are correctly configured, and familiarise themselves with available guidance before 16 March 2026. Entities should nominate and authorise a person to be a Registered Representative to transact on eFiling on their behalf. Guidance on how to do this is […]
FAQ: How will GMT be administered on SARS systems?
GMT will be administered as a dedicated tax category on SARS eFiling, subject to existing entity governance and access controls.
FAQ: Who is required to register for GMT?
Domestic Constituent Entities that fall within the scope of the Global Minimum Tax framework are required to subscribe to GMT on SARS eFiling.
FAQ: When does GMT functionality become available on SARS eFiling?
The Global Minimum Tax functionality on SARS eFiling will be available from 16 March 2026.
FAQ: If the GIR is filed in a jurisdiction with a Qualifying Competent Authority Agreement with South Africa, must the Domestic Constituent Entity still register with SARS?
The DCE is still required to register in South African in order to notify SARS of the identity of the designated filing entity located in the other jurisdiction that will file on its behalf, so as to enable SARS to ensure the GIR is exchanged with South Africa
FAQ: Does SARS require a formal election to appoint a Designated Local Entity (DLE)?
The DCE will notify SARS by submitting the DLE information during the e-Filing registration/notification process; no separate pre‑go‑live election letter is required.
FAQ: Is it necessary to register all DCEs in South Africa, or is it acceptable to nominate a single entity to register on behalf of the other DCEs?
Each DCE will need to register individually for purposes of its the GloBE top-up tax liability under the GMTA to obtain its respective and unique GMT tax reference number.
FAQ: Are there any actions that the DCE is required to take before 16 March 2026?
No formal submissions are required before go‑live; SARS will issue guidance as the date approaches.
FAQ: How do you register for GMT?
The registration process will be conducted through the e-filing system, which is scheduled to become accessible from March 2026.
FAQ: How is the tax calculated?
Based on the GloBE Model Rules, with local modifications for South Africa as reflected in its GMT legislation.
