Treasury calls for technical tax proposals ahead of 2026 Budget

National Treasury has invited the public to submit technical tax proposals to be considered for inclusion in Annexure C of the 2026 Budget Review.

The technical tax proposals must be limited to unintended anomalies, revenue leakages, loopholes, and technical matters applicable to the current tax legislation that require correction. More substantive tax policy proposals and rate changes are dealt with through a different process, National Treasury said in a statement on Monday.

The Minister of Finance announces new tax proposals in the Budget. The Budget Review, published with the Budget Speech, provides additional information on the tax proposals made in the Budget, as well as proposed changes to tax legislation. More substantive tax policy proposals and rates changes are contained in Chapter 4 of the Budget Review, while the more technical tax proposals are generally contained in Annexure C.

Treasury will consider Annexure C tax proposals, which should be submitted by Friday, 28 November 2025. The submissions must be sent to AnnexCProposals@Treasury.gov.za and 2026LegislationComments@sars.gov.za

Any substantive proposal relating to a policy change should be addressed separately from the technical tax proposals to Mr Christopher Axelson, Treasury’s deputy director-general for tax and financial sector policy, at Christopher.Axelson@treasury.gov.za.

Technical tax proposals should be submitted under the following headings:

• Income tax – individuals, employment, and savings
• Income tax – domestic business
• Income tax – international
• Other taxes – for example, carbon tax, excise, and value-added tax
• Tax administration legislation

Each proposal must be explained in detail, with the explanation covering the following areas:

• The legal nature of the problem.
• A detailed factual description.
• The nature of the business/persons impacted.

Virtual workshops will be held with stakeholders on 11 and 12 December 2025 to clarify issues raised in the submitted technical proposals, assist in the prioritisation of the issues raised, and obtain further information. The dates for the workshops will be confirmed by way of an electronic invitation to those who submitted proposals. Please ensure that the correct email address and contact information are included in the written submissions.

Following the above process, Treasury and the South African Revenue Service will submit recommendations to the Minister of Finance for possible inclusion in Annexure C of the 2026 Budget Review.

“It should be noted that engagement or request for more information on any proposal before the 2026 Budget is no indicator that the proposal will be included in the 2026 Budget Review. The final decision to include any proposal is the sole prerogative of the Minister of Finance,” Treasury said.