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The South African Revenue Service (“SARS”) has announced that the registration and notification functionality for the Global Minimum Tax (“GMT”) went live on the SARS eFiling platform on 16 March 2026.
Who is affected?
South African Domestic Constituent Entities (“DCEs”) that form part of a Multinational Enterprise Group (“MNE Group”) with consolidated annual revenue of €750 million or more in at least two of the four Fiscal Years immediately preceding the Reporting Fiscal Year fall within the scope of the GMT.
Key deadline
For entities with fiscal years commencing on or after 1 January 2024 but before 1 January 2025, the deadline for GMT registration and notification is 30 April 2026.
Registration process
To register for GMT:
- Qualifying entities must subscribe to the GMT tax product by completing the GMT Subscription Form (RAV01) together with supporting documents as requested; and
- Once the subscription is approved by SARS, the GMT tax type must be activated on eFiling.
Immediate action required
Given the tight registration deadline, affected South African DCEs are strongly encouraged to take immediate steps to assess their GMT status and ensure timely compliance.
Failure to register and notify within the prescribed timeframe may result in non compliance exposure under the
Global Minimum Tax Administration framework.
How we can assist
RSM can assist with:
- Assessing whether your group falls within the scope of GMT
- Managing the SARS GMT registration and eFiling activation process
- Advising on broader Pillar Two compliance obligations
Please contact our service line leaders should you require assistance or further clarity.
