South Africa

Value Added Tax

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

Corporate Income Tax

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

Social Social Security Contributions or Payroll Tax

  • 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"

Other relief measures

  • An additional subsidy for low income earners will be available

Customs Duties

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