Official source
Source domain: sars.gov.za
Collected on 25 June 2026
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Subscribe to and administer Global Minimum Tax (GMT) obligations via SARS eFiling
From 16 March 2026, affected taxpayers will be able to subscribe to and administer Global Minimum Tax obligations via SARS eFiling, using the existing governance and access controls for legal entities. Registered Representatives (RR) duly authorised to act for the entity perform the registration, subscription and ongoing tax management actions.
The document's recorded date is 16 March 2026. Confirm on the official source.
From the launch date, affected taxpayers will be able to subscribe to and administer Global Minimum Tax obligations via SARS eFiling, in accordance with existing governance and access controls applicable to legal entities on the system.
Reference
https://www.sars.gov.za/latest-news/global-minimum-tax-registration-opens-on-sars-efiling-on-16-march-2026/
Closing Date
16 March 2026
Interim guidance resources: Registered Representatives requirements and GMT information hub
Before go-live, taxpayers can familiarise themselves with the applicable representative and governance requirements via the Registered Representatives page and the Global Minimum Tax information hub on the SARS website.
The document's recorded date is 16 March 2026. Confirm on the official source.
In the interim, taxpayers may familiarise themselves with the applicable representative and governance requirements on the SARS website: Registered Representatives: https://www.sars.gov.za/client-segments/registered-representatives/ Global Minimum Tax information hub: https://www.sars.gov.za/businesses-and-employers/large-business-and-international/global-minimum-tax/
Updated external guide for GMT registration and related processes (published once the system is live)
SARS will publish an updated external guide once the GMT functionality is live to assist taxpayers with GMT registration and related processes.
The document's recorded date is 16 March 2026. Confirm on the official source.
SARS will publish an updated external guide once the system is live to assist taxpayers with GMT registration and related processes.
