South Africa: Capital Gains Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

SARS Clarifies Tax Implications When Depreciable Assets Become Trading Stock: Interpretation Note 137

On 26 March 2025, the South African Revenue Service ("SARS") issued Interpretation Note 137, providing guidance on the tax implications...

South Africa Tax

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ENS

#SABudget2025: Is There Still A Chance Of The VAT Rate Being Reconsidered?

Following Parliament's approval of the Fiscal Framework and the publication of the notice in the Government Gazette regarding the introduction of the Rates and Monetary Amounts...

South Africa Tax

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ENS

ENS Tax In Brief

Below, please find issue 142 of ENS' Tax in brief, a snapshot of the latest tax developments in South Africa.

South Africa Tax

E

ENS

Fiscal Framework: VAT And Unadjusted Tax Brackets In SA

On 2 April 2025 the majority of the South African National Assembly voted in favour of the adoption of the fiscal framework of the National Assembly's standing committees on finance.

South Africa Tax

Ai

Andersen in South Africa

South Africa's Trade Infrastructure: A Wake-Up Call

South Africa Tax

Ai

Andersen in South Africa

ENS Tax In Brief - Issue 141

South Africa Tax

E

ENS

Trade And Taxes Pre Budget Speech Podcast (Video)

South Africa Tax

SG

SNG Grant Thornton

The Constitutional Court Puts An End To Unfair Levies/Taxes Imposed On Indigenous Communities

South Africa Tax

AA

Adams & Adams

Is A Wealth Tax Inevitable? How To Stay Ahead Of Policy Changes

South Africa Tax

Ai

Andersen in South Africa

Budget 2025 Snapshot: Quick Look At Key Points

South Africa Tax

Ai

Andersen in South Africa

It's Not All VAT - 2025 Budget Speech Predictions

South Africa Tax

E

ENS

ENS Tax In Brief

South Africa Tax

E

ENS

Deducting Raising Fees: SARS And Tax Court Have Their Say

South Africa Tax

F

Fasken

Supreme Court Of Appeal Boost For Mining Tax Deductions

South Africa Tax

E

ENS

Defining Accountability For Algorithm-Driven Decisions In SA

South Africa Technology

FW

Fairbridges Wertheim Becker

Ensuring Cybersecurity And Resilience: Navigating The SARB Cybersecurity Directive And Joint Standards For Financial Institutions

South Africa Technology

SG

SNG Grant Thornton

How SA Exports May Be Affected By New Tariffs Imposed By USA

South Africa International

Ai

Andersen in South Africa

Backdating NDAs: Can You Make Confidentiality Retroactive?

South Africa Privacy

E

ENS

It's Not All VAT - 2025 Budget Speech Predictions

South Africa Tax

E

ENS

Related Country Guides

Tax Treaties

Understanding The Complexities Of Offshore Investments For South Africans

In an increasingly globalised economy, many South Africans are exploring offshore investments as a way to diversify their portfolios and mitigate local economic risks

South Africa Government

TS

The Sovereign Group

Africa Tax In Brief

Following the signing of the Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule (STTR MLI) by Benin, Cabo Verde and the Democratic Republic of the Congo

South Africa Tax

E

ENS

Africa Tax In Brief

The African Tax Administration Forum ("ATAF"), through a communication of 18 August 2024, has endorsed the adoption of the draft terms of reference for a United Nations ("UN") Framework Convention on International Tax Cooperation, which were published on 15 August 2024 by the Chair of the UN Ad hoc Committee.

South Africa Tax

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ENS

Africa Tax In Brief

E

ENS

Africa Tax In Brief

South Africa Tax

E

ENS

New Remote Working Visa Proposed

South Africa Immigration

E

ENS

Africa Tax In Brief

South Africa Tax

E

ENS

ENS Tax In Brief

South Africa Tax

E

ENS

Foreign Employers Warned Ahead Of Proposed Changes In Employee Tax And Withholding Obligations In South Africa

South Africa Tax

E

ENS

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Inheritance Tax

No Inheritance Tax In South Africa, But…

In South Africa, we are privileged not to have to pay inheritance tax on the benefits received from a deceased estate. In many countries such as the United Kingdom citizens must pay an inheritance tax...

South Africa Tax

BI

Barnard Inc.

Budget 2018: Wealth Perspective

The most significant proposals in the 2018 Budget Review will probably affect all taxpayers in South Africa, not only those with accumulated wealth.

South Africa Tax

Pv

Pieter van der Zwan & Associates

The Davis Tax Committee Issues Its Second Report On Estate Duty

The Davis Tax Committee ("DTC") released its much-anticipated second (and final) interim report (the "Report") on estate duty on 24 August 2016.

South Africa Tax

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ENS

Davis Tax Committee Releases Long-Awaited Report On Estate Duty

South Africa Tax

E

ENS

Taxation Of Estates To Also Be Revisited?

South Africa Tax

E

ENS

Taxation Of Trusts Revisited

South Africa Tax

E

ENS

The Valuation Of A Usufruct For Tax Purposes

South Africa Tax

E

ENS

Nowhere To Hide

South Africa Tax

E

ENS

Renunciation Of An Inheritance – SARS Clarifies Tax Consequences

South Africa Family

SI

Schoemanlaw Inc

See more

Income Tax

SARS Clarifies Tax Implications When Depreciable Assets Become Trading Stock: Interpretation Note 137

On 26 March 2025, the South African Revenue Service ("SARS") issued Interpretation Note 137, providing guidance on the tax implications...

South Africa Tax

E

ENS

ENS Tax In Brief

Below, please find issue 142 of ENS' Tax in brief, a snapshot of the latest tax developments in South Africa.

South Africa Tax

E

ENS

Fiscal Framework: VAT And Unadjusted Tax Brackets In SA

On 2 April 2025 the majority of the South African National Assembly voted in favour of the adoption of the fiscal framework of the National Assembly's standing committees on finance.

South Africa Tax

Ai

Andersen in South Africa

South Africa's Trade Infrastructure: A Wake-Up Call

South Africa Tax

Ai

Andersen in South Africa

ENS Tax In Brief - Issue 141

South Africa Tax

E

ENS

Budget 2025 Snapshot: Quick Look At Key Points

South Africa Tax

Ai

Andersen in South Africa

ENS Tax In Brief

South Africa Tax

E

ENS

It's Not All VAT - 2025 Budget Speech Predictions

South Africa Tax

E

ENS

Deducting Raising Fees: SARS And Tax Court Have Their Say

South Africa Tax

F

Fasken

See more

Transfer Pricing

How SA Exports May Be Affected By New Tariffs Imposed By USA

Effective 5 April 2025 (EDT), the US introduced a "Reciprocal Tariffs" framework, imposing a 10% baseline tariff on most imported goods. This change affects South African exports to the US...

South Africa International

Ai

Andersen in South Africa

South Africa's Trade Infrastructure: A Wake-Up Call

South Africa's ports and rail infrastructure have long played a pivotal role in regional trade, establishing the country as a key gateway into Africa. However, challenges such as inefficiencies, management issues and underinvestment have impacted their performance, highlighting the need for renewed focus and investment to remain competitive with emerging markets.

South Africa Tax

Ai

Andersen in South Africa

Africa Tax In Brief

AFRICA: Suggested approach to drafting transfer pricing legislation updated by ATAF...

E

ENS

Viewing The SARB's Exchange Control Revisions Through An IP Licensing Lens

South Africa IP

FW

Fairbridges Wertheim Becker

ENS Tax In Brief - Issue 137

South Africa Tax

E

ENS

ENS Tax In Brief - Issue 136

South Africa Tax

E

ENS

Decoding Transfer Pricing: The Commercialisation Of IP For Multinational Corporations

South Africa Tax

FW

Fairbridges Wertheim Becker

Tax Masterclass: Transfer Pricing (Video)

South Africa Tax

E

ENS

VAT Treatment Of Electronic Services: South Africa's Proposed New Regime Released For Public Comment

South Africa Tax

E

ENS

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Latest Videos

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Trade And Taxes Pre Budget Speech Podcast (Video)

SG

SNG Grant Thornton

Tax Masterclass | VAT – BGR 16, Issue 3: A Revised Standard Apportionment Method (Video)

E

ENS

South Africa – Tax Update (Video)

B

Bowmans

Nigeria Commences Automatic Exchange Of Taxpayer Information

PN

PwC Nigeria

Is FIRS Empowered To Place A Lien On Tax Defaulter's Account? (Video)

DN

Deloitte Nigeria

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