How to Register a Company for Tax with SARS
All companies registered with the Companies and Intellectual Property Commission (CIPC) must register with SARS for corporate income tax. Depending on the nature of the business, you may also need to register for VAT and PAYE. This guide walks through the full company tax registration process for 2026.
Step 1: Register Your Company with CIPC First
Before registering for tax, your company must be registered with the Companies and Intellectual Property Commission (CIPC). CIPC registration provides your company registration number, which is required for all SARS registrations.
When you register a company through CIPC, they automatically transmit basic company information to SARS, which triggers an income tax registration. SARS will issue a company income tax reference number to your registered address.
If the automatic registration did not occur, or if you need to register a foreign company, close corporation or other entity type, you must apply directly to SARS.
Documents Required for Company Tax Registration
- Company registration number (CIPC registration certificate, COR14.3)
- Company Memorandum of Incorporation (MOI)
- List of directors with their ID numbers and contact details
- Company physical and postal address
- Company banking details (bank statement not older than 3 months)
- Contact details of the company (phone, email)
- If registering a branch: proof of parent company registration and branch establishment documents
How to Register on eFiling as a Company
- The company representative (authorised signatory or public officer) must register a company eFiling account at www.sarsefiling.co.za.
- Select Register > Organisation and enter the company registration number.
- Complete the company details including the registered name, trading name, sector and contact information.
- Add the public officer details. The public officer is the person responsible for the company tax affairs and must be a South African resident.
- Link the company income tax type (CIT) to the eFiling profile.
- If applicable, also register for VAT (once turnover exceeds or is expected to exceed R1,000,000) and PAYE (if you have employees).
- Upload supporting documents and submit the registration.
- SARS will confirm the registration and your first company income tax return (ITR14) will become available on eFiling.
Small Business Corporations (SBCs) qualify for reduced tax rates if all shareholders are natural persons, gross income does not exceed R20 million and no more than 20% of income comes from services rendered as an employee.
Company Income Tax: Key Information
| Entity Type | Tax Rate | Notes |
|---|---|---|
| Companies (financial year ending from 31 March 2023) | 27% | Standard rate for all companies |
| Small Business Corporations: first R95,750 | 0% | Must meet SBC criteria (natural persons as shareholders, annual turnover below R20m) |
| Small Business Corporations: R95,751 to R365,000 | 7% | Marginal rate for SBC income band |
| Small Business Corporations: R365,001 to R550,000 | 21% | Marginal rate for SBC income band |
| Small Business Corporations: above R550,000 | 27% | Standard rate applies above this band |
Appointing a Public Officer
Every company must appoint a public officer within one month of commencing business. The public officer is a South African resident responsible for ensuring the company complies with its tax obligations.
The public officer must be registered on eFiling and is the primary contact for SARS correspondence. Directors or senior managers typically fill this role.
Failure to appoint a public officer within the required timeframe may result in SARS holding the directors personally liable for the company tax affairs.
Company Income Tax Returns and Deadlines
Companies file an ITR14 (income tax return for companies) for each financial year. The return must be filed within 12 months of the company financial year end.
Companies also pay provisional tax: the first provisional payment is due 6 months into the financial year and the second is due at the end of the financial year.
A voluntary third payment can be made within 6 months after year end to avoid penalties on underestimation.