A new business owner's first tax question is usually "do I need to register with SARS, and how?" The short answer: your income tax registration usually happens automatically when you register your company. This guide explains what's automatic, what you must register for yourself, and the order to do it in.
Which tax types apply to you?
| Tax type | When required |
|---|---|
| Income Tax | Automatic at registration |
| Provisional Tax | Automatic for companies (bi-annual estimates) |
| VAT | Compulsory above the turnover threshold; optional below it |
| PAYE | Once you employ staff |
| UIF | Once you employ staff |
| SDL | Once payroll exceeds the SDL threshold |
Common mistakes
- Registering for VAT before you need to (adds admin without benefit).
- Missing provisional tax deadlines (companies must estimate and pay twice a year).
- Not registering for PAYE/UIF the moment you hire your first employee.
