Welcome to our Business and Employer’s area

Large or small businesses have a vital role to play as taxpayers but also as employers.  To find out more about your tax obligations as a business and as an employer, click on the following links that will take you to the relevant pages.

• Corporate Income Tax (including Capital Gains Tax)
• VAT
• PAYE, Unemployment Insurance Fund and Skills Development Levy​ 
• Dividends tax (applicable to dividends declared and paid on or after 1 April 2012)
• Securities Transfer Tax
• Customs and Excise
• Mineral, Petroleum and Resource Royalty
• Donations Tax
• Turnover Tax
• Transfer Duty​

For large businesses, SARS has established Large Business Centre (LBC) to provide a one-stop service to assist large businesses in meeting their tax obligations. Click here to visit the LBC pages.

For small businesses, the SARS website has a special section that provides information, forms and other advice for small businesses. Click here to visit the Small Business page.

You can also call the SARS Contact Centre on 0800 00 SARS (7277) for more information or assistance with a specific query.