31 Dec 2026 South Africa Trade Upcoming
AGOA reauthorised only to end-2026
AGOA (US duty-free access) is reauthorised only to 31 December 2026, and South Africa’s continued participation is uncertain. Exporters relying on it should plan for alternatives.
Source: US / the dtic · confirm the detail with the authority before acting.
30 Jun 2026 Tanzania Tax Upcoming
Tanzania ends VAT deferment on imported capital goods
From 30 June 2026, VAT deferment on imported capital goods ceases to apply in Tanzania.
Source: TRA · confirm the detail with the authority before acting.
01 Apr 2026 South Africa VAT
South Africa raises the VAT registration threshold to R2.3 million
From 1 April 2026 the compulsory VAT registration threshold rose from R1 million to R2.3 million; voluntary registration is now from R120,000 (was R50,000).
Source: SARS · confirm the detail with the authority before acting.
01 Feb 2026 Malawi Tax
Malawi e-invoicing becomes mandatory
From February 2026, all VAT-registered businesses in Malawi must use the MRA Electronic Invoice System (EIS) to issue compliant invoices.
Source: MRA · confirm the detail with the authority before acting.
01 Jan 2026 Malawi VAT
Malawi raises VAT to 17.5%
Malawi’s standard VAT rate increased from 16.5% to 17.5% effective January 2026.
Source: MRA · confirm the detail with the authority before acting.
01 Jan 2026 Zimbabwe VAT
Zimbabwe raises VAT to 15.5%
Zimbabwe’s standard VAT rate rose to 15.5% from 1 January 2026.
Source: ZIMRA · confirm the detail with the authority before acting.
01 Jan 2026 Namibia Tax
Namibia’s corporate tax steps down toward 28%
Namibia’s non-mining corporate income tax rate is reducing in steps, heading to 28% in the 2026/27 fiscal year (from 31% in 2024 and 30% in 2025).
Source: NamRA · confirm the detail with the authority before acting.
25 Apr 2025 Lesotho VAT
Lesotho sets its VAT threshold at LSL 2 million
From 25 April 2025, VAT registration in Lesotho is required once annual taxable turnover exceeds LSL 2,000,000.
Source: RSL · confirm the detail with the authority before acting.
01 Jan 2025 South Africa Labour
SA Employment Equity: the 50-employee threshold
From 1 January 2025 a “designated employer” in South Africa is one with 50+ employees, subject to five-year sector targets (2025–2030), regardless of turnover.
Source: Dept of Employment & Labour · confirm the detail with the authority before acting.
01 Jan 2025 Eswatini Tax
Eswatini cuts corporate tax to 25%
Eswatini’s company tax rate reduced from 27.5% to 25% for years of assessment ending after 31 December 2024.
Source: ERS · confirm the detail with the authority before acting.
01 Jul 2024 South Africa Company
SA: beneficial ownership filing required before annual returns
Companies must file beneficial ownership (natural persons holding 5%+) with CIPC; since mid-2024 the CIPC annual return is blocked until beneficial ownership has been filed.
Source: CIPC · confirm the detail with the authority before acting.
Curated and reviewed June 2026 from official revenue-authority and published sources. Indicative — not legal or tax advice.