South Africa Compliance Guide
Filing requirements, deadlines, and fees for South Africa business entities.
Filing Obligations
Annual Return (CIPC)
AnnualSouth African companies must file an annual return with the CIPC confirming the company's financial year end, turnover range, registered address, and directors. The return triggers the annual review fee.
Within 30 business days after the anniversary of incorporation
ZAR 100 (turnover ≤ ZAR 10m); ZAR 450 (turnover > ZAR 10m–25m); ZAR 3,000 (turnover > ZAR 25m)
Late filing fee of ZAR 1,100. Company may be deregistered for non-filing.
Online via the CIPC e-Services portal
Corporate Income Tax Return (ITR14)
AnnualSouth Africa levies corporate income tax at 27% (reduced from 28% for tax years ending on or after 31 March 2023). Companies must file an annual income tax return with SARS.
12 months after the end of the financial year (provisional taxpayers); or within 12 months of assessment year end. SARS publishes specific deadlines annually.
No filing fee
Administrative non-compliance penalty based on estimated tax: ZAR 250–ZAR 16,000 per month, depending on estimated taxable income.
Online via the South African Revenue Service (SARS) eFiling platform
VAT Return
Bi-monthly (every 2 months), Monthly, or BiannualSouth Africa levies VAT at 15%. Registration is mandatory for businesses with taxable supplies exceeding ZAR 1 million in a 12-month period. Returns are generally filed bi-monthly.
25th day of the month following the tax period (bi-monthly for most)
No filing fee
10% penalty on late VAT payments. Interest at the prescribed rate.
Online via SARS eFiling
Key Dates
Frequently Asked Questions
What is South Africa's corporate tax rate?
The corporate income tax rate is 27% (for tax years ending on or after 31 March 2023, reduced from 28%). Small business corporations with turnover under ZAR 20 million benefit from a progressive rate starting at 0% on the first ZAR 95,750 of taxable income.
What is B-BBEE in South Africa?
Broad-Based Black Economic Empowerment (B-BBEE) is a government policy aimed at redressing apartheid-era economic inequality. Companies operating in South Africa are scored on a B-BBEE scorecard, which affects their ability to win government contracts and do business with the public sector.
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Get Started FreeLast updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.