13 March 2026 – The South African Revenue Service (SARS) will launch the Global Minimum Tax (GMT) on the SARS eFiling system with effect from 16 March 2026, as part of South Africa’s implementation of the Global Anti‑Base Erosion (GloBE) framework.
This milestone reflects South Africa’s continued commitment to international tax cooperation, the protection of the domestic tax base, and the fair and effective taxation of multinational enterprise (MNE) groups operating within the global economy.
From the launch date, affected taxpayers will be able to subscribe to and administer Global Minimum Tax obligations via SARS eFiling, in accordance with existing governance and access controls applicable to legal entities on the system.
Ensuring Readiness and System Integrity
SARS administers tax obligations through secure, role‑based access on eFiling to safeguard the integrity of taxpayer information and transactions. For legal entities, actions relating to registration, subscription and ongoing tax management are performed by duly authorised individuals acting on behalf of the entity – referred to as Registered Representatives (RR) .
To support a seamless rollout of the Global Minimum Tax, taxpayers are encouraged to confirm that their entity access and authorisation arrangements on eFiling are current and correctly reflected ahead of the 16 March 2026 go‑live date.
Failure to ensure appropriate access alignment may delay the ability to complete subscription processes once the GMT functionality becomes available.
Guidance and Support
SARS will publish an updated external guide once the system is live to assist taxpayers with GMT registration and related processes. In the interim, taxpayers may familiarise themselves with the applicable representative and governance requirements on the SARS website:
- Registered Representatives:
https://www.sars.gov.za/client-segments/registered-representatives/ - Global Minimum Tax information hub:
https://www.sars.gov.za/businesses-and-employers/large-business-and-international/global-minimum-tax/
Enquiries relating to Global Minimum Tax may be directed to:
[email protected]
SARS urges affected taxpayers to take proactive steps to prepare for the implementation of GMT, ensuring readiness for compliance from 16 March 2026.
