Law and regulation of Covid-19 tax relief in South Africa

• Import of Covid-19 “essential goods” are exempted from VAT

• Small business will get relief on provisional income tax payments (i.e. a reduction of amounts due or a delay).

• Small businesses (under ZAR50 million turnover) can delay payment of 20% of payroll taxes over the next 4 months
• Contributions to the Unemployment Insurance Fund will also be reduced"

• An additional subsidy for low income earners will be available

Customs Duties

• Full rebate of the relevant customs duties for Covid-19 “critical supplies”