Income Tax

These guides are issued in terms of the Tax Administration Act, 2011.

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was initially published or updated, and all the guides on this page are still valid until they are either replaced or withdrawn.

Basic Guide to Income Tax Exemption for Public Benefit Organisations (Issue 3)	6 August 2021
Basic Guide to Section 18A Approval (Issue 5) * Issues 1 to 3 of this guide were titled Basic Guide to Tax-deductible Donations	4 October 2023
Guide on Income Tax and the Individual (2023/24)	27 June 2024
Guide on Mutual Agreement Procedures (Issue 3)	20 March 2020
Guide on the Allowances and Deductions Relating to Assets Used in the Generation of Electricity from Specified Sources of Renewable Energy	23 November 2024
Guide on the Calculation of the Tax Payable on Lump Sum Benefits (Issue 3)	16 October 2018
Guide on the Determination of Medical Tax Credits (Issue 16)	27 June 2024
List of Qualifying Physical Impairment or Disability Expenditure – Effective from 1 March 2012
Amended List of Qualifying Physical Impairment or Disability Expenditure – Effective from 1 March 2020 See the following: Media Release: Physical Impairment or Disability Expenditure Prescribed by the Commissioner Confirmation of Diagnosis of Disability Form (ITR-DD) *	29 October 2021 * 29 June 2023
Guide on the Employers’ Tax Responsibilities with regard to Artists/Models/Crew in the Film Industry	August 2008
Guide on the Residence Basis of Taxation for Individuals (2008/2009)	May 2009
Guide on the Ring-fencing of Assessed Losses Arising from Certain Trades Conducted by Individuals	October 2010
Guide on the Solar Energy Tax Credit Provided under Section 6C	8 March 2024
Guide on the Taxation of Farming Operations	13 October 2023
Guide on the Taxation of Foreigners Working in South Africa (2014/15)	October 2015
Guide on the Taxation of Franchisors and Franchisees (Issue 2)	16 August 2021
Guide on Tax Incentive for Learnership Agreements	October 2009
Guide on Venture Capital Companies	18 February 2020
Guide to Building Allowances (Issue 2)	18 August 2022
Guide to Section 18A Approval of a Department in the National, Provincial and Local Sphere of Government	31 October 2023
Guide to the Exemption from Normal Tax of Income from Films (Issue 2)	14 July 2023
Guide to the Taxation of Special Trusts (Issue 3)	8 September 2020
Guide to the Urban Development Zone Allowance (Issue 9)	17 January 2025
Tax Exemption Guide for Companies Wholly Owned by Institutions, Boards or Bodies	25 June 2022
Tax Exemption Guide for Institutions, Boards or Bodies (Issue 2)	25 March 2025 New!
Tax Exemption Guide for Public Benefit Organisations in South Africa (Issue 7)	18 March 2025 New!
Tax Exemption Guide for Recreational Clubs (Issue 4)	6 July 2022
Tax Exemption Guide for Small Business Funding Entities	5 July 2024
Tax Guide for Share Owners (Issue 8)	18 October 2022

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