27/02/2026
Key Tax & Investment Amendments Effective 1 March 2026
The following amendments will come into effect on 1 March 2026, introducing significant opportunities for individuals, investors, and small businesses:
• Increased Offshore Investment Allowance
The Single Discretionary Allowance for individuals has increased from R1 million to R2 million per calendar year, providing greater flexibility for local investors seeking offshore diversification.
• Higher Tax-Free Investment (TFSA) Limit
Annual contributions to Tax-Free Investment Accounts will increase from R36 000 to R46 000 per year.
• Retirement Fund Contributions
The annual maximum tax-deductible contribution limit will rise from R350 000 to R430 000, enhancing retirement planning opportunities.
• Capital Gains Tax (CGT) Exclusions
o Annual CGT exclusion increases from R40 000 to R50 000.
o CGT exclusion upon death increases from R300 000 to R440 000.
• Primary Residence Exclusion
The exclusion threshold for a primary residence will increase to R3 million.
• Donations Tax Exemption
The annual donations tax exemption will increase from R100 000 to R150 000.
• VAT Registration Threshold (Effective 1 April 2026)
The compulsory VAT registration threshold will increase from R1 million to R2.3 million, providing meaningful relief and support to small businesses.
Send a message to learn more
