Guides to South African tax and business

Working through business tax paperwork
Guide

The small business tax guide for South Africa

Small Business Corporation rates, turnover tax, provisional tax and the R2.3 million VAT threshold, and how each one changes the tax your business pays.

Checking VAT figures on a laptop
Guide

VAT registration in South Africa in 2026

The compulsory VAT registration threshold rose from R1 million to R2.3 million on 1 April 2026. The voluntary registration floor rose from R50,000 to R120,000.

Opening the doors of a new business
Guide

Starting a Pty Ltd in South Africa

The steps to set up a private company, in the order to do them: CIPC registration, SARS registrations, the bank account, beneficial ownership and your first-year obligations.

A UK practice team planning capacity
Guide

The UK firm's guide to offshoring to South Africa

How offshoring production work to South Africa works for a UK accounting firm, how it compares with other offshore locations, and how to run a small pilot first.

A small team at work in a cafe business
Guide

The employer's guide to PAYE, UIF and SDL

The payroll obligations a South African employer carries from the first employee: PAYE, UIF, SDL, the monthly EMP201 due on the 7th, the EMP501 reconciliations and COIDA.

A business owner deciding on structure
Guide

Sole proprietor or (Pty) Ltd

How trading as a sole proprietor compares with trading through a private company in South Africa, on liability, tax, admin and growth.

Sorting business receipts and expenses
Guide

Business tax deductions in South Africa

The expenses a South African business can deduct from taxable income, the ones it cannot, and the records SARS expects you to keep.

Small fruit and vegetable market trader at a stall
Guide

Turnover tax for micro businesses

If your business turns over R2.3 million or less, turnover tax can replace income tax and provisional tax with one calculation on your sales. The limit rose from R1 million in the 2026 Budget.

Business owner working on a laptop with a coffee
Guide

How to pay yourself from your company with salary and dividends

Own a Pty Ltd? How you take money out of it changes your tax bill. This guide compares how salary and dividends are taxed and shows how a mix of the two works.

Two people meeting across a table in an office
Guide

Hiring your first employee in South Africa

Taking on your first staff member means registering with SARS and the Department of Employment & Labour. This guide covers the registrations, the full monthly cost and the monthly and yearly filings.

Carpenter working with tools in a workshop
Guide

Independent contractor or employee for SARS purposes

SARS looks at how a person works for you, whatever the contract calls them. If SARS decides a contractor is an employee, your business owes the PAYE and UIF that was not deducted, with penalties.

Business owner checking a phone at an office desk
Guide

Tax Compliance Status for tenders

SARS has replaced the paper tax clearance certificate with a TCS PIN on eFiling, which a third party verifies in real time. This guide covers how to get a PIN and keep your status compliant.

Working through provisional tax figures
Guide

Provisional tax in South Africa

Provisional tax is paid in two instalments a year, based on your own estimate, with a penalty if the estimate is too low. This guide covers the deadlines, the calculation and the penalties.

Two business owners standing together outside their premises
Guide

Switching accountants in South Africa

Changing accountants follows a set professional clearance process. This guide covers the handover steps, the SARS and CIPC access transfer and the records that move with you.

Business owner working at a desk late at night
Guide

Cashflow management for small businesses

A business can show a profit and still lack the cash to pay salaries. This guide covers the forecast, debtor collection, tax timing and a cash buffer for a South African small business.

Laptop showing accounting software next to a cup of coffee
Guide

Cloud accounting for South African small businesses

Cloud accounting software brings in your bank transactions daily, tracks VAT as you go and shows your figures on your phone. This guide covers the features, the main packages and how to set up.

Company directors in a boardroom meeting
Guide

Annual compliance for a Pty Ltd

Owning a company comes with a yearly list of obligations to CIPC and SARS. Missing them leads to penalties or deregistration. This guide lists each one with its deadline.

Local business owners at a community market
Guide

B-BBEE for small businesses

A business with turnover under R10 million can confirm its B-BBEE status with a free sworn affidavit. This guide covers the tiers, the levels and how the affidavit works.

Small business owner reviewing accounts on a laptop with a coffee
Guide

Do you need an accountant for your South African business?

Whether you need an accountant depends on how your business is set up, whether you have staff and whether you are registered for VAT.

South African business owner reading a letter at a desk with a laptop
Guide

When should a South African business get an accountant?

A business's tax admin grows when it registers a company, takes on staff, reaches a turnover limit or receives a letter from SARS.

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