Blog

The months of June and July represent a pivotal period in the annual calendar of South African auditing firms. These weeks are marked by heightened activity as the South African Revenue Service (SARS) Individual Tax Filing Season commences, while...

As of 2025, South Africa’s Carbon Tax has increased to R190 per tonne CO₂e, with a roadmap to R440 by 2030. In tandem, ESG reporting is becoming mandatory in more sectors, driven by investor scrutiny and international alignment. Carbon Tax: Who Is...

Empowering South African Businesses for ESG Compliance and Leadership What is ESG? ESG stands for Environmental, Social, and Governance. It refers to the set of standards used to measure a business’s impact on society, the environment, and its...

The OECD’s Global Minimum Tax, implemented through South Africa’s Global Minimum Tax Act, introduces a top-up tax regime for multinational entities (MNEs) from 2025. Designed under Pillar Two of the Base Erosion and Profit Shifting (BEPS)...

With no changes to personal income tax brackets in the 2025 Budget, South Africans face a growing invisible tax burden: fiscal drag. This phenomenon disproportionately affects employees receiving inflation-based salary increases and poses strategic...

The South African VAT rate is set to increase from 15% to 15.5% on 1 May 2025, and again to 16% on 1 April 2026. While the percentage change might seem modest, its practical impact on business systems, customer pricing, and compliance processes is...

Introduction Starting a business is an exciting venture, but navigating tax compliance can be challenging. Understanding tax obligations early on helps startups avoid financial setbacks. Marwick & Company provides tailored tax solutions for...

Introduction Value-Added Tax (VAT) is a crucial component of South Africa’s tax system, requiring businesses to comply with strict regulations to avoid penalties. Whether you run a startup or a large enterprise, ensuring VAT compliance is...

Introduction Corporate tax is a fundamental component of South Africa’s tax framework, influencing business profitability and regulatory compliance. For businesses to thrive, understanding corporate tax obligations, potential deductions, and...

The start of a new year is an opportune moment to reflect on your business's direction and plan for sustainable growth. Strategic financial planning is essential for navigating the challenges and opportunities unique to the South African market. At...