South Africa public holidays 2026, VAT rate and tax data
South Africa: VAT rate 15% since 1 Apr 2018; 13 public holidays in 2026 (next: Local Government Elections Day (proclaimed public holiday), 4 Nov 2026); corporate tax rate 27%; minimum wage 30.23 ZAR per ordinary hour worked; policy interest rate 7.25%; inflation rate (CPI) 4.4%.
13 series, each cited to the official source it was verified against; most recently verified 29 Oct 2026. Currency ZAR.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "ZA", "series": "vat", "value": 15, "unit": "percent", "effective_from": "2018-04-01", "last_confirmed": "2026-10-11", "source": { "name": "SARS", "url": "https://www.sars.gov.za/tax-rates/value-added-tax/" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"za","amount":1000}.
South Africa public holidays 2026
13 days in 2026; next: Local Government Elections Day (proclaimed public holiday) on 4 Nov 2026. Official source: Public Holidays Act No. 36 of 1994, Schedule (twelve named days) read with s2(1)… · last verified 12 Oct 2026
Fixed by law 11 Confirmed 1 Substitute 1
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | New Year's Day Falls on a Thursday in this year. |
Fixed by law | Public Holidays Act No. 36 of 1994… |
| 21 Mar 2026 Sat | Human Rights Day (Saturday — no transfer; only Sunday holidays move) | Fixed by law | Public Holidays Act No. 36 of 1994… |
| 3 Apr 2026 Fri | Good Friday movable — Easter Sunday is 5 April 2026 |
Fixed by law | Public Holidays Act No. 36 of 1994… |
| 6 Apr 2026 Mon | Family Day (Easter Monday, movable) | Fixed by law | Public Holidays Act No. 36 of 1994… |
| 27 Apr 2026 Mon | Freedom Day Falls on a Monday in this year. |
Fixed by law | Public Holidays Act No. 36 of 1994… |
| 1 May 2026 Fri | Workers' Day Falls on a Friday in this year. |
Fixed by law | Public Holidays Act No. 36 of 1994… |
| 16 Jun 2026 Tue | Youth Day Falls on a Tuesday in this year. |
Fixed by law | Public Holidays Act No. 36 of 1994… |
| 10 Aug 2026 Mon | National Women's Day observed (Monday — 9 August 2026 falls on a Sunday, so the Monday is the public holiday under s2(1)) | Substitute | Public Holidays Act No. 36 of 1994… |
| 24 Sep 2026 Thu | Heritage Day Falls on a Thursday in this year. |
Fixed by law | Public Holidays Act No. 36 of 1994… |
| 4 Nov 2026 Wed | Local Government Elections Day (proclaimed public holiday) Declared under s2A of the Public Holidays Act 36 of 1994 by Proclamation Notice 346 of 2026, Government Gazette No. 55352, 8 September 2026. |
Confirmed | Public Holidays Act No. 36 of 1994… |
| 16 Dec 2026 Wed | Day of Reconciliation Falls on a Wednesday in this year. |
Fixed by law | Public Holidays Act No. 36 of 1994… |
| 25 Dec 2026 Fri | Christmas Day Falls on a Friday in this year. |
Fixed by law | Public Holidays Act No. 36 of 1994… |
| 26 Dec 2026 Sat | Day of Goodwill (Saturday — no transfer) | Fixed by law | Public Holidays Act No. 36 of 1994… |
2027 dates already held (14)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | New Year's Day | Fixed by law | Public Holidays Act No. 36 of 1994… |
| 21 Mar 2027 Sun | Human Rights Day | Fixed by law | Public Holidays Act No. 36 of 1994… |
| 22 Mar 2027 Mon | Public holiday Human Rights Day observed - 21 March falls on a Sunday |
Substitute | Public Holidays Act No. 36 of 1994… |
| 26 Mar 2027 Fri | Good Friday | Fixed by law | Public Holidays Act No. 36 of 1994… |
| 29 Mar 2027 Mon | Family Day | Confirmed | Public Holidays Act No. 36 of 1994… |
| 27 Apr 2027 Tue | Freedom Day | Fixed by law | Public Holidays Act No. 36 of 1994… |
| 1 May 2027 Sat | Workers' Day | Fixed by law | Public Holidays Act No. 36 of 1994… |
| 16 Jun 2027 Wed | Youth Day | Fixed by law | Public Holidays Act No. 36 of 1994… |
| 9 Aug 2027 Mon | National Women's Day | Confirmed | Public Holidays Act No. 36 of 1994… |
| 24 Sep 2027 Fri | Heritage Day | Fixed by law | Public Holidays Act No. 36 of 1994… |
| 16 Dec 2027 Thu | Day of Reconciliation | Fixed by law | Public Holidays Act No. 36 of 1994… |
| 25 Dec 2027 Sat | Christmas Day | Fixed by law | Public Holidays Act No. 36 of 1994… |
| 26 Dec 2027 Sun | Day of Goodwill | Fixed by law | Public Holidays Act No. 36 of 1994… |
| 27 Dec 2027 Mon | Day of Goodwill observed (26 December falls on a Sunday, s2(1)) Day of Goodwill observed - 26 December falls on a Sunday |
Substitute | Public Holidays Act No. 36 of 1994… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current South Africa value
Rate schedules and breakdowns
VAT standard rate
15 percent · in force from 2018-04-01 · Official source: SARS · last verified 11 Oct 2026
Other statutory rates
| band | rate | label | applies to | Source |
|---|---|---|---|---|
| zero | 0 | Zero-rated supply | VAT Act s.11(1)-(2): a supply that would otherwise be charged at the s.7(1) standard rate "shall, subject to compliance with subsection (3) of this section, be charged with tax at the rate of zero per cent". Heads include exported movable goods; an enterprise supplied as a going concern between registered vendors under written agreement; goods to a customs controlled area or SEZ enterprise; "goods used or consumed for agricultural, pastoral or other farming purposes" (Schedule 2 Part A); "goods consisting of certain foodstuffs" (Schedule 2 Part B - brown bread, maize meal, samp, dried beans, lentils, rice, vegetables, fruit, milk, eggs, vegetable oil and others); fuel levy goods; and goods listed in Schedule 2 Part C (which is how sanitary pads are zero-rated, from 1 April 2019). | Value-Added Tax Act 89 of 1991, s.11… |
| NOT EXHAUSTIVE - s.11(1) and s.11(2) each run to many lettered paragraphs and Schedule 2 Part B is an itemised list; statutory headings and representative heads only. Zero-rating is conditional on the documentary proof required by s.11(3). Zero-rated supplies are TAXABLE at 0%… | ||||
National Minimum Wage (hourly)
30.23 ZAR per ordinary hour worked · in force from 2026-03-01 · Official source: Department of Employment and Labour, Government Notice No. R. 7083, Government… · last verified 28 Oct 2026
Schedule
| key | label | value | unit | effective from | sector | grade | zone | Source |
|---|---|---|---|---|---|---|---|---|
| national-minimum-wage | The national minimum wage | 30.23 | ZAR per ordinary hour worked | 2026-03-01 | — | — | — | Government Gazette No. 54075, GN R… |
| Gazetted wording: 'Subject to item 2, the national minimum wage is R30,23 for each ordinary hour worked.' (Schedule 1 item 1) | ||||||||
| farm-worker | Farm workers | 30.23 | ZAR per ordinary hour worked | 2026-03-01 | Agriculture | — | — | Government Gazette No. 54075, GN R… |
| Schedule 1 item 2(a). Farm workers keep their OWN item but the figure is now set at PARITY with the general national minimum wage - the historical differential no longer exists. | ||||||||
| domestic-worker | Domestic workers | 30.23 | ZAR per ordinary hour worked | 2026-03-01 | Domestic work | — | — | Government Gazette No. 54075, GN R… |
| Schedule 1 item 2(b). As with farm workers, a separate item but at parity with the general rate. | ||||||||
| epwp-worker | Workers employed on an expanded public works programme | 16.62 | ZAR per ordinary hour worked | 2026-03-01 | Expanded Public Works Programme | — | — | Government Gazette No. 54075, GN R… |
| Schedule 1 item 2(c). The ONLY genuine differential below the national rate that survives - roughly 55% of it. Prior figure R15,83. | ||||||||
| learnership-nqf1-2-credits-0-120 | Learnership allowance, NQF Level 1 to 2, 0-120 credits earned | 455 | ZAR minimum allowance per week | 2026-03-01 | — | NQF 1-2 / 0-120 credits | — | Government Gazette No. 54075, GN R… |
| Schedule 2, payable under s 17 Skills Development Act 1998 learnership agreements. Basis is per WEEK - never compare against or convert to the hourly figures. | ||||||||
| learnership-nqf1-2-credits-121-240 | Learnership allowance, NQF Level 1 to 2, 121-240 credits earned | 909.94 | ZAR minimum allowance per week | 2026-03-01 | — | NQF 1-2 / 121-240 credits | — | Government Gazette No. 54075, GN R… |
| learnership-nqf3-credits-0-120 | Learnership allowance, NQF Level 3, 0-120 credits earned | 455 | ZAR minimum allowance per week | 2026-03-01 | — | NQF 3 / 0-120 credits | — | Government Gazette No. 54075, GN R… |
| learnership-nqf3-credits-121-240 | Learnership allowance, NQF Level 3, 121-240 credits earned | 856.94 | ZAR minimum allowance per week | 2026-03-01 | — | NQF 3 / 121-240 credits | — | Government Gazette No. 54075, GN R… |
| Served as gazetted. Note this band is LOWER than the equivalent NQF 1-2 band (909,94); that is what the gazette prints. | ||||||||
| learnership-nqf3-credits-241-360 | Learnership allowance, NQF Level 3, 241-360 credits earned | 1402.87 | ZAR minimum allowance per week | 2026-03-01 | — | NQF 3 / 241-360 credits | — | Government Gazette No. 54075, GN R… |
| learnership-nqf4-credits-0-120 | Learnership allowance, NQF Level 4, 0-120 credits earned | 455 | ZAR minimum allowance per week | 2026-03-01 | — | NQF 4 / 0-120 credits | — | Government Gazette No. 54075, GN R… |
| learnership-nqf4-credits-121-240 | Learnership allowance, NQF Level 4, 121-240 credits earned | 910.04 | ZAR minimum allowance per week | 2026-03-01 | — | NQF 4 / 121-240 credits | — | Government Gazette No. 54075, GN R… |
| learnership-nqf4-credits-241-360 | Learnership allowance, NQF Level 4, 241-360 credits earned | 1402.87 | ZAR minimum allowance per week | 2026-03-01 | — | NQF 4 / 241-360 credits | — | Government Gazette No. 54075, GN R… |
| learnership-nqf4-credits-361-480 | Learnership allowance, NQF Level 4, 361-480 credits earned | 2047.41 | ZAR minimum allowance per week | 2026-03-01 | — | NQF 4 / 361-480 credits | — | Government Gazette No. 54075, GN R… |
| learnership-nqf5-8-credits-0-120 | Learnership allowance, NQF Level 5 to 8, 0-120 credits earned | 455 | ZAR minimum allowance per week | 2026-03-01 | — | NQF 5-8 / 0-120 credits | — | Government Gazette No. 54075, GN R… |
| learnership-nqf5-8-credits-121-240 | Learnership allowance, NQF Level 5 to 8, 121-240 credits earned | 985.76 | ZAR minimum allowance per week | 2026-03-01 | — | NQF 5-8 / 121-240 credits | — | Government Gazette No. 54075, GN R… |
| learnership-nqf5-8-credits-241-360 | Learnership allowance, NQF Level 5 to 8, 241-360 credits earned | 1474.9 | ZAR minimum allowance per week | 2026-03-01 | — | NQF 5-8 / 241-360 credits | — | Government Gazette No. 54075, GN R… |
| learnership-nqf5-8-credits-361-480 | Learnership allowance, NQF Level 5 to 8, 361-480 credits earned | 2077.79 | ZAR minimum allowance per week | 2026-03-01 | — | NQF 5-8 / 361-480 credits | — | Government Gazette No. 54075, GN R… |
| learnership-nqf5-8-credits-481-600 | Learnership allowance, NQF Level 5 to 8, 481-600 credits earned | 2654.04 | ZAR minimum allowance per week | 2026-03-01 | — | NQF 5-8 / 481-600 credits | — | Government Gazette No. 54075, GN R… |
| Highest gazetted learnership allowance band. | ||||||||
| contract-cleaning-area-a-hourly | Contract cleaning employee, Area A | 33.27 | ZAR per hour | 2026-03-01 | Contract cleaning (Sectoral Determination 1) | — | Area A: City of Cape Town, Greater East Rand Metro, City of Johannesburg, Tshwane and Nelson Mandela metros; Emfuleni, Merafong, Mogale City, Metsimaholo, Randfontein, Stellenbosch and Westonaria local councils | Government Gazette No. 54075, GN R… |
| Sits ABOVE the national minimum wage, and is gazetted in the same notice. | ||||||||
| contract-cleaning-area-a-weekly | Contract cleaning employee, Area A | 1497.15 | ZAR per week | 2026-03-01 | Contract cleaning (Sectoral Determination 1) | — | Area A | Government Gazette No. 54075, GN R… |
| Gazette footnote: 'Weekly rate is based on a 45-hour working week.' This weekly figure is itself gazetted - it is not a conversion by us. | ||||||||
| contract-cleaning-area-a-monthly | Contract cleaning employee, Area A | 6487.15 | ZAR per month | 2026-03-01 | Contract cleaning (Sectoral Determination 1) | — | Area A | Government Gazette No. 54075, GN R… |
| Gazette footnote: 'Monthly rate is based on 4.333 weeks.' Gazetted figure, not a conversion by us. | ||||||||
| contract-cleaning-area-c-hourly | Contract cleaning employee, Area C | 30.33 | ZAR per hour | 2026-03-01 | Contract cleaning (Sectoral Determination 1) | — | Area C: the rest of the Republic | Government Gazette No. 54075, GN R… |
| Marginally above the national minimum wage of R30,23. | ||||||||
| contract-cleaning-area-c-weekly | Contract cleaning employee, Area C | 1364.85 | ZAR per week | 2026-03-01 | Contract cleaning (Sectoral Determination 1) | — | Area C: the rest of the Republic | Government Gazette No. 54075, GN R… |
| Gazetted weekly figure, based on a 45-hour working week. | ||||||||
| contract-cleaning-area-c-monthly | Contract cleaning employee, Area C | 5913.9 | ZAR per month | 2026-03-01 | Contract cleaning (Sectoral Determination 1) | — | Area C: the rest of the Republic | Government Gazette No. 54075, GN R… |
| Gazetted monthly figure, based on 4.333 weeks. | ||||||||
Personal income tax brackets
18–45% across 7 bands · in force from 2026-03-01 · Official source: SARS · last verified 24 Jul 2026
| min | max | rate |
|---|---|---|
| 1 | 245100 | 18 |
| 245101 | 383100 | 26 |
| 383101 | 530200 | 31 |
| 530201 | 695800 | 36 |
| 695801 | 887000 | 39 |
| 887001 | 1878600 | 41 |
| 1878601 | — | 45 |
Statutory social-insurance contributions
0–2% across 4 contribution branches · in force from 2026-03-01 · Official source: Unemployment Insurance Contributions Act 4 of 2002, ss1, 4(1), 5, 6(1)(a)-(b)… · last verified 8 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| uif | Unemployment Insurance Fund (UIF) contribution / Werkloosheidsversekeringsfonds | 2 | 1 | 1 | percent | "Remuneration" as defined in para 1 of the Fourth Schedule to the Income Tax Act 58 of 1962, LESS the s1 UICA carve-outs: (a) pension, superannuation or retiring allowance; (b) amounts contemplated in paragraph (a), (cA), (d), (e), (eA) OR (eD) of the "gross income" definition in s1 of the Income Tax Act (annuities/labour-broker and personal-service-provider amounts, severance and retirement-fund lump sums, AND — since 1 September 2024 — the two-pot savings withdrawal benefit); (c) COMMISSION. Applied per employee per month, capped at the s6(2) ceiling. | ZAR |
| Ceiling R17 712/month (R212 544/yr) => max R177.12 employee + R177.12 employer per month. Unchanged since 1 June 2021 and still the last row of the ceiling table in SARS PAYE-GEN-01-G21 (2027 tax year, Revision 1) — it is NOT uprated annually, so do not assume a March uprating… | |||||||
| sdl | Skills Development Levy (SDL) — employer-only | 1 | 0 | 1 | percent | The "leviable amount": total remuneration paid/payable in a month determined under the Fourth Schedule to the Income Tax Act for employees' tax purposes (SARS applies this as the BALANCE of remuneration, i.e. after the para 2(4) allowable deductions for pension/provident/RA contributions and s18A donations), less the s3(4) exclusions. Those exclusions are: certificated para (c)/(d) "employee"-definition holders; pension, superannuation or retiring allowances; amounts contemplated in paragraph (a), (d), (e), (eA) OR (eD) of the "gross income" definition (s3(4)(c)); and pay to a learner under a s18(3) Skills Development Act contract. NO CEILING — levied on the whole payroll. | ZAR |
| Employer-only; never deducted from the employee. There is NO per-employee ceiling on SDL — do not reuse the UIF R17 712 cap here. The R500 000 figure is an EMPLOYER-LEVEL REGISTRATION/EXEMPTION THRESHOLD, not a ceiling and not a per-employee floor: under s4(b) the levy is not… | |||||||
| coida | Compensation Fund assessment under COIDA (occupational injuries and diseases) — employer-only, risk-rated by industry subclass | — | 0 | — | percent | Annual earnings of employees (and of directors/members, declared in their own column) as declared on the CF-2A Return of Earnings, capped at the prescribed maximum PER EMPLOYEE PER ANNUM. Assessed annually on a provisional-then-actual basis over a 1 March–end February assessment year, not on monthly payroll. Earnings are calculated in the prescribed manner (s83(4)). | ZAR |
| NO SINGLE NATIONAL RATE — rate_employer is deliberately null. The assessment is risk-rated: 13 assessment classes (A–M) containing 103 industry subclasses, each subclass carrying its class's percentage, in Schedule A to the tariff regulations. The five-year phase-in ran over the… | |||||||
| bargaining_council | Bargaining council levies and sectoral fund contributions (council levy, provident/pension, sick pay, holiday funds) | — | — | — | percent | Sector-specific — set by each bargaining council's main/funds collective agreement, typically a percentage of basic wage or a flat rand amount per week/month. | ZAR |
| Included as a visible branch because where a council agreement has been extended under LRA s32 these ARE compulsory statutory deductions for every employer in the registered scope, party or not — a payroll engine that models only UIF/SDL/COIDA will under-deduct in those sectors… | |||||||
SARB rand exchange rates (official reference)
16.6415 USD; 4 currencies held · in force from 2026-10-29 · Official source: South African Reserve Bank · last verified 29 Oct 2026
| currency | rate |
|---|---|
| USD | 16.6415 |
| GBP | 22.1607 |
| EUR | 18.542 |
| JPY | 0.1054 |
Prescribed rate of interest
10.5 percent · in force from 2026-07-01 · Official source: Derived from the SARB repo rate (this API's ZA policy-rate series) under the… · last verified 14 Oct 2026 derived
Resolved rates
| key | label | spread | value | article | Source |
|---|---|---|---|---|---|
| prescribed | Prescribed rate of interest | 3.5 | 10.5 | Prescribed Rate of Interest Act 55 of 1975, s 1(2) | Prescribed Rate of Interest Act 55 of… |
VAT registration threshold
2300000 ZAR · in force from 2026-04-01 · Official source: SARS - Register for VAT: compulsory registration applies 'where the value of… · last verified 31 Jul 2026
Thresholds
| key | label | value | basis | effective from |
|---|---|---|---|---|
| compulsory | Compulsory registration | 2300000 | value of taxable supplies in any consecutive 12-month period, exceeded or likely to be exceeded | 2026-04-01 |
| voluntary | Voluntary registration | 120000 | taxable supplies below the compulsory threshold but which have exceeded this figure in the past 12 months | 2026-04-01 |
| SARS words this as available 'under certain circumstances'; it is not an entitlement on turnover alone. | ||||
Withholding tax rates
15–20% across 4 withholding taxes — no single rate · in force from 2017-02-22 · Official source: SARS, per-tax pages: Dividends Tax - 'The rate of Dividends Tax increased from… · last verified 31 Jul 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Dividends Tax | 20 | dividends paid by resident companies and by certain foreign companies listed in South Africa; borne by the beneficial owner | 2017-02-22 | SARS - Dividends Tax: 'The rate of… |
| Applies by PAYMENT date, not declaration date. Dividends Tax has applied since 1 April 2012; the 20% rate since 22 February 2017. Resident companies receiving dividends are generally exempt. | |||||
| interest | Withholding Tax on Interest (WTI) | 15 | interest from a South African source paid to or for the benefit of a foreign person | 2015-03-01 | SARS - Withholding Tax on Interest… |
| A FINAL tax: it discharges the foreign person's liability on that interest rather than being credited against an assessment. | |||||
| royalties | Withholding Tax on Royalties (WTR) | 15 | royalties from a South African source paid to or for the benefit of a foreign person | — | SARS - Withholding Tax on Royalties… |
| NO EFFECTIVE DATE IS SERVED for this rate: the SARS page states the rate but gives no commencement date, and we do not supply one from memory. The foreign person is liable; the payer withholds as agent. | |||||
| entertainers-sportspersons | Withholding Tax on foreign entertainers and sportspersons | 15 | payments to non-resident entertainers and sportspersons for specified activities taking place in South Africa | — | SARS - Withholding Tax: 'any payment to… |
Tax filing deadlines
8 deadline rules · in force from — · Official source: 8 rules, each cited to its own official source; series-level citation is the… · last verified 29 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| vat-return-payment-efiling-monthly | vat | return_and_payment | VAT201 return and payment via eFiling — monthly (Category C) vendors | monthly | Vendors registered for eFiling, Category C (monthly) tax period | primary | 2026-10-29 | SARS |
| Same page table: 'eFiling of return and payment via either SARS eFiling or Electronic Funds Transfers (internet banking)' -> return and payment due the last business day. The VAT 404 Guide (PDF, not machine-readable by our anchor tool) states Category C vendors must submit… | ||||||||
| vat-return-payment-efiling-bimonthly | vat | return_and_payment | VAT201 return and payment via eFiling — two-monthly (Category B) vendors | bimonthly | Vendors registered for eFiling with a two-monthly tax period ending in even months (Category B) | primary | 2026-10-29 | SARS |
| Bimonthly periods here are calendar-aligned (ending Feb, Apr, Jun, Aug, Oct, Dec = SARS Category B per the VAT 404 Guide). Category A (two-month periods ending Jan, Mar, May, Jul, Sep, Nov) uses the same due-date rule but is not seeded because the schema cannot express an… | ||||||||
| vat-return-payment-non-efiling-bimonthly | vat | return_and_payment | VAT201 return and payment — two-monthly (Category B) vendors not using eFiling | bimonthly | Vendors not registered for eFiling (branch submission; payment at listed banks or by EFT), Category B two-monthly tax period | primary | 2026-10-29 | SARS |
| Per the same page's table, a vendor that eFiles the return but pays at a bank still has payment due on the 25th. Category A (odd-month periods) not seeded; see vat-return-payment-efiling-bimonthly. | ||||||||
| paye-emp201-payment-monthly | paye | return_and_payment | PAYE (EMP201 declaration) payment — monthly | monthly | Employers registered for PAYE (EMP201 monthly employer declaration and payment of employees' tax, SDL and UIF) | primary | 2026-10-29 | SARS |
| Monthly period = calendar month; 7 days after month end = the 7th. The EMP501 interim (Sept-Oct) and annual reconciliation windows are announced each season by SARS (e.g. interim 21 September to 31 October 2026) and are not modelled as a fixed rule. | ||||||||
| cit-itr14-return-annual | cit | return | Company income tax return (ITR14) | annual | Companies (ITR14) | primary | 2026-10-29 | SARS FAQ: When must the ITR14 return be… |
| Modelled as the last day of the 12th month after year end, which equals 'within 12 months' for month-end year ends. The gazetted notice PDF on sars.gov.za has no extractable text layer for our anchor tool, so the FAQ page is cited. | ||||||||
| cit-provisional-irp6-first | cit | provisional_payment | Provisional tax (IRP6) — first period return and payment | annual | Provisional taxpayers including companies (excluding body corporates, share block companies and public benefit companies) | primary | 2026-10-29 | SARS |
| Last day of month 6 of the year of assessment (31 August for a March-February year). The corporate income tax page states the IRP6 return accompanies the payment. `day: "last"` used in nth_month_of_year. | ||||||||
| cit-provisional-irp6-second | cit | provisional_payment | Provisional tax (IRP6) — second period return and payment | annual | Provisional taxpayers including companies (excluding body corporates, share block companies and public benefit companies) | primary | 2026-10-29 | SARS |
| Statutory date = last day of the year of assessment; SARS states 'last working day', hence previous_business_day. | ||||||||
| cit-provisional-third-topup | cit | provisional_payment | Provisional tax — voluntary third (top-up) payment | annual | Companies with a year end other than the last day of February (voluntary payment) | primary | 2026-10-29 | SARS |
| Voluntary. For companies with a last-day-of-February year end the third payment window is the last business day of September (7 months after year end) — not represented by this rule. | ||||||||
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Compare each figure with the other African countries: Policy interest rate · VAT rate · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Income tax rates · Social contributions · Official exchange rates · Statutory interest rate · VAT registration threshold · Withholding tax rates · Tax filing deadlines
Use it from code
# Free — the full catalogue of what we hold
curl https://afriref.dev/catalog
# Any series ($0.003 per call, x402 on Base — no key, no signup)
curl https://afriref.dev/v1/za/vat
# Change feed (free) — what moved, and when we last checked
curl https://afriref.dev/v1/changesWhat makes this different
Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.