South Africa: Guidance on global minimum tax registration
Informal guide explaining the registration and notification functionality for the global minimum tax
The South African Revenue Service (SARS) on December 19, 2025, published an informal guide explaining the registration and notification functionality for the global minimum tax (GMT) on its eFiling platform, with the launch rescheduled to March 16, 2026.
The guide clarifies that GMT registration will rely on existing systems to minimize disruptions and outlines the steps for subscribing to the GMT tax type. Entities must already be registered taxpayers to subscribe, while new entities must complete the standard taxpayer registration process first.
For more information, contact a KPMG tax professional in South Africa:
Lesley Bosman | lesley.bosman@kpmg.co.za