Checklist

Tax registrations

Which taxes a small business registers for, and when.

  1. 1

    Income tax: companies are registered on incorporation; sole proprietors are taxed as individuals.

    SARS eFiling ↗
  2. 2

    Provisional tax: companies and self-employed people make two payments a year (end of August and end of February for a February year-end).

  3. 3

    VAT: compulsory once taxable sales pass the threshold in 12 months; voluntary above the minimum. Check the current thresholds.

    SARS ↗
  4. 4

    PAYE, UIF and SDL: when you employ staff (SDL only above the payroll threshold).

    SARS eFiling ↗
  5. 5

    Turnover tax: an optional simplified system for micro businesses below its turnover limit.

    SARS ↗
  6. 6

    Get a tax compliance status PIN — funders, clients and tenders will ask for it.

    SARS eFiling ↗