SARS-General3

Content Update for the Tax Exempt Institutions Segment

2 September 2022

Tax Exempt Institutions Segment website content has been updated to make navigating through the different types of exempt categories more user friendly.  Information has also been expanded to cover the rights and obligations of exempt institutions across the different tax products, including income tax, VAT and PAYE.

What is Tax Exempt Institutions Segment

This is a segment of taxpayers that require the Commissioner’s approval for exemption from income tax and other related benefits. Each category of exemption is considered according to specific legislative provisions as contained in the Income Tax Act (ITA). These institutions include:

  • Public Benefit Organisations
  • Recreational Clubs
  • Membership Associations
  • Small Business Funding Entities
  • Home Owners Associations, and
  • Government (Public) Institutions and Private Companies owned by Government Institutions

Read more on the SARS website here.

For more information on automatic exempt categories, please click here.

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