These guides are issued in terms of the Tax Administration Act, 2011.
Â
These guides are neither “official publications” as defined in the Act, nor are they binding on SARS. They are merely intended to assist taxpayers in the practical interpretation and application of the requirements set by law.
Note:
The dates in the last column indicate when a particular guide was initially published or updated, and all the guides on this page are still valid until they are either replaced or withdrawn.
Tax rates prior to the 2018 year of assessment have been deleted and issues 15 to 17 of this guide may be consulted for these rates. | 28 May 2026 |
| Guide on the Taxation of Professional Sports Clubs and Players (Issue 2) Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â | 21 October 2020 |
| Taxation in South Africa 2026 | 30 September 2026 New! |
| Tax Exemption Guide for Small Business Funding Entities | 5 July 2024 |
| Tax Guide for Small Businesses (2025/2026) | 30 September 2026 New! |
Â
