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South Africa

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

Table of contents
  1. Value Added Tax
  2. Corporate Income Tax
  3. Social Social Security Contributions or Payroll Tax
  4. Other relief measures
  5. Additional comments
South Africa
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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

Additional comments

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