Tax guides

South African tax, explained plainly

Guides to personal tax returns, provisional tax, SARS verifications and crypto tax, written by registered tax practitioner Chris Herbst.

Personal Tax

SARS Code 4001, 4003 and 3817 on Your ITA34

SARS code 4001 is your pension contributions, 4003 provident and 3817 your employer's pension fringe benefit. Check them on your ITA34 with our guide.

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Crypto Tax

How to Declare Crypto on Your ITR12 to SARS

Where crypto goes on the ITR12: the wizard questions, source codes 4250, 4251 and 4522, and the asset statement. Step by step on eFiling. Read the guide.

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Personal Tax

Tax Practitioner for Your ITR12: How to Appoint One

Who may file your ITR12, how to check a tax practitioner is registered, and how to approve their eFiling access with a one-time PIN. Ask us for help.

Provisional Tax

How to Complete an IRP6 on eFiling, Field by Field

How to complete an IRP6 on eFiling: request the period, fill in each field, file, pay and correct the return, following the SARS steps. Ask us for help.

Provisional Tax

Budget 2026 Tax Tables: 2027 Rates and Rebates

The Budget 2026 tax tables for 2027: brackets from 18% to 45%, rebates, thresholds by age and how to use them for your February IRP6. Ask us for help.

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Crypto Tax

VALR Tax: How to Declare VALR Trades to SARS

VALR trades are taxed by SARS like any crypto: swaps are disposals and rewards are income. How to export your history and file the ITR12. Ask us.

SARS Compliance

SARS Late Submission Penalty: Section 211 Table

SARS charges R250 to R16 000 a month for a late tax return under section 211, for up to 35 months. How the table works and how to get remission. Ask us.

Crypto Tax

Crypto Tax Practitioner South Africa: Section 240

You can file your own crypto return. Section 240 requires anyone you pay to prepare it to be SARS-registered. How to check a practitioner. Talk to us.

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Provisional Tax

Second IRP6 Payment 2027: February Deadline Guide

The second IRP6 for 2027 is due by Friday 26 February 2027. How to estimate it, the 90% and 80% penalty tests and the eFiling steps. Talk to us today.

Provisional Tax

IRP6 vs ITR12: The Difference Explained

IRP6 is the SARS provisional tax return paid during the year; ITR12 is the annual return. Who files both, the deadlines and how the credits work. Ask us.

Tax Planning

Draft Taxation Laws Amendment Bill 2026 for Individuals

What the Draft Taxation Laws Amendment Bill 2026 means for individuals: medical credits, living annuities and spousal donations. Book a call today.

Personal Tax

Section 10(1)(h) ITR12 2026: How to Claim Per Account

Section 10(1)(h) ITR12 2026: SARS now wants the exemption and DTA relief claimed per account. Line-by-line steps for emigrants and non-residents. Ask us.

Personal Tax

IT3(t) Trust Vesting on Your ITR12: Fix It by 23 Oct

IT3(t) trust vesting on my ITR12 differs from what I declared. What beneficiaries must check and fix before 23 October 2026. Read the practical steps.

Personal Tax

ROT Validation: Why SARS Rejects 2026 ITR12s

An outstanding Recognition of Transfer means SARS has not received the ROT01 or ROT02 from your fund, so your ITR12 is rejected. How to fix it and refile.

Crypto Tax

SARS Voluntary Disclosure Programme: Undeclared Crypto

How the SARS Voluntary Disclosure Programme undeclared crypto route works before CARF data lands, step by step. Book a call to review your own years.

Personal Tax

Two-Pot Tax Owed on Your 2026 SARS Assessment

Two-pot tax owed on your 2026 SARS assessment? Why the directive was not final tax, how to read your ITA34, and what to do before 23 October.

Crypto Tax

Luno SARS Reporting 2026: Reconcile Before You File

Luno SARS reporting 2026 explained: what CARF actually sends SARS, how a Luno CSV differs, and the reconciliation to run before you file. Book a call.

Crypto Tax

CARF Self-Certification: The Tax Residency Form on VALR

CARF self-certification explained: why VALR wants your tax residency and TIN, the 1 March 2027 deadline, and how mismatches reach SARS.

Crypto Tax

Crypto Capital Gains Tax South Africa: How to Calculate It

Learn how to calculate crypto capital gains tax in South Africa, apply the annual exclusion and handle revenue-vs-capital intent. Book a call for help.

SARS Compliance

SARS Filing Season 2026 Deadlines: Key Dates

Personal tax deadline 2026: non-provisional ITR12 by 23 October 2026, provisional taxpayers by 22 January 2027. Every SARS filing date in one place.

SARS Compliance

How to Dispute a SARS Auto-Assessment 2026

Learn how to dispute a SARS auto-assessment in 2026: reject, edit and resubmit your return correctly before the deadline. Read our step-by-step guide.

Provisional Tax

IRP6 First Provisional Tax Calculation 2026: How to File

IRP6 is the SARS provisional tax return. How to estimate taxable income, work out your first 2026 payment and submit the IRP6 on eFiling.

Personal Tax

SARS Refund Delayed 2026: Why and How to Get Paid

SARS refund delayed? Learn how long a SARS refund takes in 2026, why refunds get held, and the practical steps to release your stuck payment. Read on.

SARS Compliance

SARS Verification of Supporting Documents: 2026 Guide

A SARS verification letter usually gives 21 business days to upload documents. What to submit on eFiling, how the process runs and what happens next.

Personal Tax

How to Declare Side Hustle Income to SARS

Learn how to declare side hustle income to SARS, when you become a provisional taxpayer, and what expenses you can claim. Book a call for guidance.

Personal Tax

Documents Needed to File Tax Return South Africa 2026

The documents needed to file your tax return in South Africa 2026: IRP5, IT3s, medical, RA and crypto records. Gather these before filing season opens.

SARS Compliance

SARS Auto-Assessment 2026: What to Do When You Get the SMS

SARS auto assessment 2026 what to do: accept, reject or edit your assessment, with exact dates and steps for the 2026 filing season. Get help today.

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Tax Planning

Understanding Tax-Free Savings Accounts in South Africa

How tax-free savings accounts work in South Africa: the R36,000 annual and R500,000 lifetime limits, the 40% penalty on excess and SARS reporting.

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Tax Planning

Tax Residency in South Africa: What You Need to Know

How SARS decides South African tax residency: the ordinarily resident and physical presence tests, worldwide income, and the records SARS expects.

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Tax Planning

Capital Gains Tax for Property Owners: What You Need to Know

How capital gains tax applies when you sell property in South Africa: base cost, the 40% inclusion rate, the primary residence exclusion and records.

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SARS Compliance

Common Red Flags That Trigger SARS Audits in South Africa

The common red flags that trigger SARS audits: income mismatches, provisional tax errors, unsupported deductions, crypto gaps and late submissions.

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Personal Tax

Breaking Down Tax for South African Entrepreneurs

A tax guide for South African salaried earners, freelancers, sole proprietors and crypto traders: key deadlines, crypto income and common pitfalls.

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Crypto Tax

The Impact of Crypto Losses on Your Tax Return in South Africa

How crypto losses affect your South African tax return: capital versus revenue losses, what they can be offset against, and the records to keep.

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Crypto Tax

Why IT3(b) and IT3(c) Forms Are Not Supplied by Crypto Platforms like AltCoinTrader

An IT3(b) shows the interest and dividends you earned; an IT3(c) shows gains and losses on shares and unit trusts. Why crypto platforms issue neither.

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Personal Tax

The Tax Benefits of Retirement Annuities

Retirement annuity contributions are deductible up to 27.5% of income, capped at R350,000 a year, and grow tax-free. How an RA reduces your tax with SARS.

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SARS Compliance

The Hidden Risks of Relying Solely on SARS Auto-Assessments

Why relying solely on a SARS auto-assessment is risky: missing freelance, rental, foreign and crypto income, and when to get professional help.

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SARS Compliance

What to Do If You Miss the Tax Deadline In South Africa

The 2026 SARS tax filing deadline is 23 October 2026, or 22 January 2027 for provisional taxpayers. Missed it? File now to stop the penalty growing.

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Personal Tax

Tax Deductions You Might Be Missing Out On

Tax deductions you can claim in South Africa: medical credits, retirement funds, home office, travel and donations, and the records SARS expects.

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Crypto Tax

The Night SARS Came Knocking (and How I Fought Back)

How CH Consulting handled a crypto investor's SARS voluntary disclosure after a seven-year capital gains tax claim, told in the client's own words.

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Provisional Tax

The Importance of Provisional Tax in South Africa: Who Needs to File?

Who needs to file provisional tax in South Africa, the 2026 deadlines, the documents required, and how to avoid penalties and interest.

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Personal Tax

SARS eFiling Simplified: A Step-by-Step Guide for South African Taxpayers

A step-by-step guide to SARS eFiling for salaried employees, freelancers, sole proprietors and crypto traders, with key deadlines and common mistakes.

SARS Compliance

Handling SARS Audits: What You Need to Know

What to expect in a SARS audit, from verification to a full audit, the common mistakes to avoid, and how to prepare your records step by step.

SARS Compliance

Understanding SARS’s New Tax Enforcement: What Individuals, Freelancers, and Crypto Traders Need to Know

How SARS's new tax enforcement affects salaried workers, provisional taxpayers, freelancers and crypto traders, and how to stay compliant.

Crypto Tax

Crypto Tax Compliance: Essential Guide for 2025

SARS taxes crypto under normal income tax rules: sales, trades, staking and rewards are taxable, as income or capital gains on your facts. How to comply.

Personal Tax

Tax Tips for Sole Proprietors in South Africa

A sole proprietor pays income tax on business profit as personal income, via two IRP6 payments and the ITR12. Registration, records and mistakes to avoid.

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Tax Planning

Understanding Tax Implications of Offshore Investments

Foreign interest has no annual exemption in South Africa, so every rand is taxed. How SARS taxes offshore shares, dividends and gains, and how to declare.

SARS Compliance

Navigating South African Tax Deadlines in 2025

The South African tax deadlines for 2025 for salaried individuals, provisional taxpayers and crypto traders, plus the mistakes that lead to penalties.

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Personal Tax

Maximising Your Tax Refund: 7 Common Mistakes South Africans Should Avoid

Seven filing mistakes that shrink or delay a SARS tax refund, from wrong banking details and missed deductions to undeclared crypto and late returns.

Crypto Tax

Hiding Your Crypto? SARS Has Entered the Chat.

Hiding your crypto from SARS no longer works. Why the wait and see approach backfires, and the three SARS letters that lead to an audit notice.

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Tax Planning

11 Powerful Ways to Boost Your Personal Tax Efficiency

Legal ways to reduce personal tax in South Africa: retirement fund deductions, medical credits, tax-free savings, CGT exclusions and home office claims.

Provisional Tax

Filing Provisional Tax in South Africa - Don't Get Penalised: Learn the 6 Critical Steps

Provisional tax spreads income tax on non-salary income over the year: an IRP6 by end August, a second by end February and an optional top-up. Who pays.

SARS Compliance

How SARS gets access to financial information, and how to stay compliant.

How SARS gets access to your financial information, from third-party data to information sharing agreements, how people get caught, and how to comply.

SARS Compliance

Tax non-compliance in South Africa and what it might mean for you

What tax non-compliance in South Africa covers, the penalties, interest and criminal consequences it carries, and what to do if you are non-compliant.

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Tax Planning

Being married in community of property and how this affects your tax!

How being married in community of property affects your tax: interest, dividends, rental income and capital gains are split 50/50 between spouses.

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Tax Planning

Maximizing Tax Benefits: Deducting Home Office Expenses in South Africa

How to deduct home office expenses in South Africa: the exclusive and regular use requirements, deductible costs, the calculation and CGT implications.

Personal Tax

Common Issues You May Face When Submitting Your Tax Returns

Common issues South Africans face when submitting tax returns, from changing tax laws and eFiling challenges to deadlines, residency and documentation.

Tax Planning

Navigating RSA Tax Laws: Considerations for Rental Income

How rental income is taxed in South Africa, which property expenses you can deduct, filing requirements, and the tax on selling a rental property.

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Personal Tax

Taxes can be painful - your consultant should not be!

The most common complaints about tax consultants, from poor communication to missed deadlines, and what to look for in a tax professional instead.

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Tax Planning

Analyzing the RSA Budget Speech 2024: A Vision for Economic Resilience

Key points from the RSA Budget Speech 2024: unadjusted tax brackets, rebates and medical credits, higher excise duties and the economic growth outlook.

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Crypto Tax

South African crypto tax myths debunked

The crypto industry’s rapid development has left many unsure of where they stand with declaring their crypto gains to SARS. We've debunked a few myths.

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Personal Tax

Retirement Annuity Tax Benefit

Retirement fund contributions are deductible up to 27.5% of the greater of remuneration or taxable income, capped at R350,000. See worked examples.

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Tax Planning

Budget Speech 2022 - Summary

A summary of the 2022 Budget Speech: no tax increases, personal income tax brackets and rebates adjusted by 4.5%, and the other key tax proposals.

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Crypto Tax

Crypto Regulation in South Africa

This article provides a view on the current stance of crypto regulations in South Africa and how to trade internationally.

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Crypto Tax

Crypto Tax in South Africa

Tax on Crypto in South Africa - This article explains the basics of crypto tax in South Africa. The 6 taxable crypto tax events are explained.

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Tax Planning

A simple explanation of Home Office Tax Deductions (South Africa 2021)

The three requirements for deducting home office expenses in the 2021 tax year, including exclusive use and the 50% rule, and what you may deduct.

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Tax Planning

Tax on Foreign Income - South Africa - 2020 Amendment

From 1 March 2020, SA tax residents working abroad are exempt only on the first R1 million of foreign employment income. Here is how the rules apply.

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Crypto Tax

How is cryptocurrency such as Bitcoin taxed in South Africa?

How is cryptocurrency such as Bitcoin taxed in South Africa? SARS treats it as an asset, so gains are taxed as trading income or as capital gains.

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SARS Compliance

How the new Tax Compliance Status (TCS) (the replacement of Tax Clearance Certificates (TCC)) works.

How the Tax Compliance Status (TCS) system replaced tax clearance certificates, why SARS moved to continuous compliance, and how to get your status.

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Personal Tax

Tax deductions for Pension, Retirement and Provident funds simplified

Code 4001 is your pension fund contribution, 4003 provident fund and 3817 your employer's contribution taxed as a fringe benefit. How the 27.5% cap works.

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Personal Tax

Medical tax deductions explained in simple language

Medical tax deductions explained in simple language: how the section 6A medical scheme fees credit and the section 6B additional medical credit work.

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Tax Planning

A quick view on the tax consequences of the Budget 2015

This speech of Minister Nene was highly anticipated and perhaps feared by some. There are varying opinions on the tax changes that have been implemented.

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Provisional Tax

Who should register for provisional tax?

Let’s start with why provisional tax exists. It is simply a way to spread the tax amount due by the person or company over a period of time.

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