Comprehensive chronology of South Africa's tax landscape 1979-2026

The South African Reserve Bank's extensive chronology meticulously documents the country's tax system from 1979 to 2026.

It covers fundamental shifts, such as the transition from a source-based to a residence-based income tax system from 2001 onwards.

The publication details changes across a wide array of tax categories, including taxes on income, profits, and capital gains for both individuals and corporations.

Furthermore, it delves into taxes on payroll, property, and a diverse range of goods and services, encompassing VAT, excise duties, and environmental levies.

The chronology also addresses taxes on international trade and transactions, providing a holistic overview of fiscal policy adjustments over more than four decades.

This detailed record serves as a foundational resource for understanding the legislative and practical evolution of South Africa's public finance.

Compiled by the Public Finance Division within the SARB's Economic Statistics Department, this chronology is an indispensable tool for economists, policymakers, and researchers.

It offers a granular view of how tax policies have adapted to economic conditions, societal needs, and global trends over nearly half a century.

The document's structure, with dedicated sections for different tax types and annexures detailing personal income tax rate adjustments, facilitates in-depth analysis.

Its comprehensive nature underscores the SARB's commitment to transparency and providing robust data for informed decision-making and academic inquiry into South Africa's fiscal history.