Global Minimum Tax — South Africa’s Practical Implementation and Key Deadlines

The introduction of the Global Minimum Tax (GMT) in South Africa represents a major shift in international tax compliance for large multinational groups, aligning local law with the OECD’s Pillar Two / GloBE framework. South Africa’s legislation now requires affected entities to register, notify SARS of responsible filing entities, and submit comprehensive GloBE Information Returns (GIRs) in respect of fiscal years commencing on or after 1 January 2024. This webinar unpacks the practical steps and compliance obligations South African tax practitioners and multinational groups need to understand — including the phased timeline and critical deadlines. Of particular importance are the 16 March 2026 launch of the GloBE registration and notification functionality on the SARS eFiling platform, which formalises the process of subscribing and notifying SARS of filing responsibilities, and the 30 June 2026 extended deadline for submitting the first GloBE Information Return (GIR) for groups whose fiscal year ended before 31 December 2024. Attendees will gain insight into how these requirements affect tax planning, reporting, and internal controls — as well as strategies to manage the administrative burden and ensure timely compliance in a complex global tax environment. This session is essential for tax professionals, corporate finance teams, and advisors involved with multinational operations in and through South Africa.

In completing this learning engagement, you will have developed the following professional competencies indicated in the green section below: