Summary
South Africa's taxation is governed by a comprehensive legal framework applicable to both individuals and businesses, covering income, VAT, customs and excise, capital gains, transfer duty, securities transfer, carbon tax, and payroll-related levies. Primary statutes include the Income Tax Act, 1962 (Act 58 of 1962), the Value Added Tax Act, 1991 (Act 89 of 1991), the Customs and Excise Act, 1964 (Act 91 of 1964), the Tax Administration Act, 2011 (Act 28 of 2011), the Transfer Duty Act, 1949 (Act 40 of 1949), the Securities Transfer Tax Act, 2007 (Act 25 of 2007), and the Carbon Tax Act, 2019 (Act 15 of 2019). Other substantive laws within the regulatory framework can be found below. The official versions of the laws are in English. The government regulating entity is the South African Revenue Service (SARS).
The tax laws are available on the government website.