Tax and Rates Acts 2025/26 Enacted and Gazetted

Posted 01 April 2026 Written by Acts Online
Category Tax

Brought to you by SA Legal Academy: The legislative process for the 2025/26 fiscal cycle has concluded with the enactment and gazetting of three primary tax statutes. These Acts formalise the tax, tax administration, and rates proposals originally introduced during the 2025/26 Budget process.

The enactment follows a delayed legislative timeline, with final parliamentary approval occurring in February 2026—approximately two months later than the traditional legislative calendar. The three statutes now in force are:

  • The Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2025;
  • The Taxation Laws Amendment Act, 2025; and
  • The Tax Administration Laws Amendment Act, 2025.

The Rates and Monetary Amounts and Amendment of Revenue Laws Bill was initially tabled in April 2025. This was followed by the Taxation Laws Amendment Bill and the Tax Administration Laws Amendment Bill, both of which were tabled seven months later alongside the Medium-Term Budget Policy Statement in November 2025.

The finalisation of these Acts provides the necessary legal certainty for the implementation of tax adjustments and administrative changes proposed for the 2025/26 period. Practitioners should review the final gazetted versions to ensure compliance with any amendments made during the parliamentary process that may differ from the initial draft proposals.

What this means for you, your business, or your clients

  • For yourself: Ensure that your personal tax planning and provisional tax payments for the 2025/26 cycle align with the finalised rates and monetary thresholds now signed into law.
  • For your business: Update payroll systems and corporate tax compliance software to reflect the enacted versions of the Taxation Laws Amendment Act and Rates and Monetary Amounts and Amendment of Revenue Laws Act to avoid under-recovery or incorrect reporting.
  • For your clients: Review client tax structures and administrative workflows against the specific amendments in the Tax Administration Laws Amendment Act to ensure all new filing, disclosure, and dispute resolution requirements are met.

Originally published at https://legalacademy.co.za/news/read/tax-rates-bills-2025-26-enacted-and-gazetted

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