Other Taxes

To see tax rates from 2014/5, see the Archive – Tax Rates webpage.

The Budget tax guide 2026 will be published on 25 February 2026 when the Minister of Finance delivers his budget speech – keep an eye on the Budget webpage.

Value-added Tax (VAT)

25 February 2026 – VAT is levied at the standard rate of 15% on the supply of goods and services by registered vendors. A vendor that makes taxable supplies of more than R2.3 million per annum must register for VAT. A vendor that makes taxable supplies of more than R120 000, but not more than R2.3 million per annum, can apply for voluntary registration. Certain supplies are subject to a zero rate, or are exempt from VAT. More information on the VAT webpage.

Donations Tax

25 February 2026 – Changes in terms of exemptions from last year:

Donations tax is levied at a flat rate of 20% on the cumulative value of property donated since 1 March 2018, not exceeding R30 million; and at a rate of 25% on the cumulative value of property donated since 1 March 2018, exceeding R30 million. The first R150 000 of property donated during each tax year by a natural person is exempt from donations tax. In the case of a taxpayer who is not a natural person, the exempt donations are limited to casual gifts not exceeding R20 000 in total per tax year. Dispositions between spouses, where the recipient is a tax resident; donations between companies forming part of a South African group of companies; and donations to certain public benefit organisations are exempt from donations tax.

See the Donations Tax webpage for more information.

Estate Duty

25 February 2026 – No changes from last year:

Estate duty is levied on property of residents and South African property of non-residents less allowable deductions. The duty is levied on the dutiable value of an estate at a rate of 20% on the first R30 million and at a rate of 25% above R30 million. A basic deduction of R3.5 million is allowed in the determination of an estate’s liability for estate duty, as well as deductions for liabilities, bequests to public benefit organisations and property accruing to surviving spouses. See the Estate Duty webpage for more information.

Foreign entertainers and sportspersons

25 February 2026 – No changes from last year:

A final tax at the rate of 15% is charged on gross amounts payable to non-residents for activities exercised by them in South Africa as entertainers or sportspersons.

Royalties

Securities Transfer Tax

25 February 2026 – No changes from last year:

The tax is charged at a rate of 0.25% on the transfer of listed or unlisted securities. Securities consist of shares in companies or member’s interests in close corporations.

Skills Development Levy

25 February 2026 – No changes from last year:

A skills development levy is payable by employers at a rate of 1% of the total remuneration paid to employees. Employers paying an annual remuneration of less than R500 000 are exempt from paying skills development levies.

Unemployment Insurance Contributions

25 February 2026 – No changes from last year:

Unemployment insurance contributions are payable monthly by employers, on the basis of a contribution of 1% by employers and 1% by employees, based on the employees’ remuneration below a certain amount.

Employers not registered for PAYE or SDL must pay the contributions to the Unemployment Insurance Commissioner.

Tax on International Air Travel

25 February 2026 – No changes from last year:

Top Tip: BELN means Botswana, eSwatini, Lesotho and Namibia.