By Jacobs Botha,
South Africa’s National Treasury has opened submissions for technical tax proposals ahead of the 2026 Budget Review, a move that aligns with a wider continental push to tighten revenue systems, close loopholes and strengthen tax governance.
Treasury is calling on taxpayers, tax practitioners and the public to identify technical anomalies, loopholes, and revenue leakages within existing legislation. These submissions — due by 28 November 2025 — are aimed at fine-tuning the tax framework rather than overhauling policy. Consequently, major tax policy shifts and rate changes fall outside the scope of this call.
Across Africa, countries are adopting similar strategies to modernise tax systems, strengthen enforcement, and curb illicit financial flows — challenges that collectively cost African economies billions in lost revenue each year. South Africa’s approach mirrors trends seen in Kenya, Rwanda, Ghana and Nigeria, where governments increasingly rely on collaborative consultation to refine their tax regimes.
In South Africa, the February Budget Speech by Finance Minister Enoch Godongwana outlines national tax direction, with the Budget Review providing the technical detail behind policy decisions. While broad policy issues appear in Chapter 4, the technical adjustments — often key to improving compliance and closing loopholes — are contained in Annexure C, the focus of the current call for submissions.
To deepen engagement, Treasury will host virtual workshops on 11 and 12 December 2025, inviting all individuals and organisations who submit proposals. The South African Revenue Service (SARS) will join Treasury in assessing the proposals before submitting recommendations to the Minister.
Treasury cautioned that engagement should not be interpreted as confirmation of inclusion in the 2026 Budget Review, noting that final decisions remain the exclusive prerogative of the Minister of Finance.
As African states expand domestic revenue mobilisation to fund development, reduce debt and strengthen fiscal resilience, South Africa’s technical tax review process forms part of a growing continental focus on cleaning up tax systems to boost long-term economic stability.
