Know when you must register. Thresholds jumped in 2026 — VAT now only compulsory above R2.3m.
Key facts
Registering for the right taxes at the right time keeps you compliant and avoids penalties.
VAT
- Compulsory once taxable turnover exceeds R2.3 million in a 12-month period (raised from R1m on 1 April 2026).
- Voluntary registration now available from R120,000 turnover (up from R50,000).
PAYE / UIF / SDL
If you employ people earning above the tax threshold you must register for PAYE, deduct it monthly and pay SARS. UIF and (for bigger payrolls) SDL usually go with it. SARS updated PAYE reconciliation rules in June 2026 — make sure your submissions reflect the new validation codes.
Turnover Tax
A simplified single tax for very small businesses with turnover up to R2.3 million (raised in Budget 2026). It replaces income tax, VAT (optional) and more with one calculation — useful for micro businesses, but compare before opting in.
Need help with this? Bekin Consulting can handle it for you — from registration to filing.
Related guides
- Small business tax & staying compliant with SARS
- Tax compliance status, CSD & winning tenders
- NPO vs NPC vs PBO — what’s the difference?
- How to apply for PBO & Section 18A status
General information for South Africa, current to 2026 — not legal, tax or financial advice. Confirm current rules with SARS, CIPC or the DSD before acting.