South African business compliance, in plain language
Rules, deadlines, incentives and court rulings that affect SMEs, foreign directors and foreign-owned companies. Each page says what the rule is, who it helps, what it costs to ignore it, and when we last checked it.
Rates and thresholds shown here reflect the 2026/27 tax year. Always confirm with SARS, CIPC or the relevant regulator before acting.
Start here
The topics people ask about most.
Start with who you are
Topics are tagged by audience — South African SME owners, foreign directors or investors, and employers — so you can go straight to what applies to you.
Data, consumers and credit
Sector and local licences
What changed in 2026
VAT compulsory registration rose to R2.3 million and voluntary to R120,000 from 1 April 2026.
Turnover Tax now covers businesses up to R2.3 million, with no year-end restriction.
National minimum wage is R30.23 an hour from 1 March 2026.
Draft Public Procurement Act regulations were published on 16 April 2026.
The Employment Services Amendment Bill (foreign worker rules) is open for public comment.
Compliance calendar
Dates that commonly catch businesses out. Company year-ends and your own circumstances can change them.
1 Sep 2026 to 15 Jan 2027
Employment Equity reporting window
End February 2027
Second provisional tax payment (for February year-ends)
1 April 2027
Section 12H learnership allowance cut-off: agreements must start before this date
30 April each year
Workplace Skills Plan and Annual Training Report for SETA grants
1 April to 30 June each year
COIDA Return of Earnings
Rulings worth knowing
Real cases, what the court decided, and what it means for your business.
Coronation v SARS
Lutzkie v SARS
SARS v Poulter
Discovery Health v CCMA
All resource pages, A to Z
Every topic in this resource centre, in one list.
Allowances: 12E, 12B, 11D, 12H
CIPC returns and beneficial ownership
Dividends tax, withholding and treaties
Employment Equity and section 53 certificate
Equity Equivalent Investment Programmes
Exchange control and shareholder loans
Foreign ownership and directors
Headquarter company (section 9I)
Incentives for foreign-owned companies
Occupational health and safety
POPIA: fines and enforcement notices
Sector regulators and licences
Special Economic Zones (section 12R)
Turnover Tax or Small Business Corporation
VAT thresholds and deregistration
Behind on compliance?
You can start cleaning up now, with a deposit and a payment plan that fits your cash flow.
