Air Passenger Tax (APT) clients should migrate to efiling
From 15 September 2023 SARS implemented a new system for APT wherein the APT201 returns will now be submitted via eFiling, including the payment thereof.
With effect from 15 September 2023, taxpayers will be issued new APT tax numbers, which must be used to register the APT client on eFiling and activate the tax type. It must be noted, however that submission of accounts via eFiling will initially only be open to those clients that make use of the following banks:
- Standard Bank
- First National Bank
- Nedbank
- ABSA
- Citi Bank
The rest of the banks will be migrated in due course, and SARS will notify clients accordingly.
In the meantime, APT clients who do not use the above bank should still use eFiling to make payments. These clients will in the meantime, continue to submit their APT201 returns via the email channel to the Customs and Excise APT Team at OR Tambo International Airport as per the below contact details. However, it is important to note that payment from these accounts must be made through eFiling.
The APT rates are:
- Standard rate (International flights): R190
- Lower rate (BLNS countries): R100
General queries regarding APT can be directed to:
For more information see the Air Passenger Tax webpage.
