A guide to South Africa’s current public Pillar Two compliance package: eFiling subscription for Global Minimum Tax, the six‑month information / notification step, the GloBE Information Return (GIR), and the South Africa‑specific XML rules that sit on top of the OECD GIR structure
Download the Filing Checklist at: South Africa Pillar Two Filing Checklist
On December 19, 2025, SARS issued further guidance on the Pillar 2 registration process.
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On October 28, 2025, Government Notice No. 6763 was issued which extended some of the Pillar 2 filing and notification deadlines.
On December 24, 2024, South Africa published the Global Minimum Tax Act in its Official Gazette. This applies an IIR and QDMTT from January 1, 2024.
On October 30, 2024 the Global Minimum Tax Bill and the Global Minimum Tax Administration Bill were sent to the National Assembly. Read our updated Country Guide.
On February 21, 2024, the National Treasury and the South African Revenue Service issued the Draft Global Minimum Tax Bill and the Draft Global Minimum Tax Administration Bill.
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