TAX, RATES BILLS 2025/26 ENACTED AND GAZETTED

Three Bills giving practical effect to tax, tax administration and rates proposals in the delayed 2025/26 Budget have finally been signed into law and gazetted.

This marks the long-awaited end of a process begun in April 2025 with the tabling of the Rates & Monetary Amounts & Amendment of Revenue Laws Bill. The Taxation Laws Amendment Bill and Tax Administration Laws Amendment Bill were tabled seven months later with the Medium-Term Budget Policy Statement. Parliament passed all three Bills in February 2026 – two months later than has traditionally been the case.

  • Rates & Monetary Amounts & Amendment of Revenue Laws Act
  • Taxation Laws Amendment Act
  • Tax Administration Laws Amendment Act

Published by SA Legal Academy Policy Watch

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