Revenue Laws Amendment Act 6 of 2025

South Africa Acts (gov.za)

Published December 24th, 2025

Detected March 20th, 2026

Summary

The South African government has enacted the Revenue Laws Amendment Act 6 of 2025. This act amends the Income Tax Act, 1962, by updating certain definitions and provisions from the previous year's amendment act. The commencement date for these changes is December 24, 2025.

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What changed

The Revenue Laws Amendment Act 6 of 2025, effective December 24, 2025, introduces amendments to South Africa's Income Tax Act, 1962. Key changes include the modification of specific definitions and the amendment of certain provisions previously established by the Revenue Laws Amendment Act of 2024. The act aims to refine the nation's tax legislation and ensure its continued relevance and effectiveness.

Compliance officers and tax professionals in South Africa must familiarize themselves with the updated definitions and amended provisions within the Income Tax Act. Reviewing the specific changes detailed in the full text of the Act is crucial to ensure accurate tax reporting and compliance. The effective date of December 24, 2025, necessitates prompt review and implementation of any necessary adjustments to internal processes and tax filings.

What to do next

Review amendments to the Income Tax Act, 1962, as detailed in the Revenue Laws Amendment Act 6 of 2025.
Update internal tax policies and procedures to reflect changes in definitions and provisions.
Ensure accurate tax reporting and filings in accordance with the amended legislation by the effective date.

Source document (simplified)

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Revenue Laws Amendment Act 6 of 2025 (English / Afrikaans)

Files
| Attachment | Size |
| --- | --- |
| 53916revenu-lawsamendmentact6of2025.pdf | 161.38 KB |
6 of 2025 The Revenue Laws Amendment Act 6 of 2025 intends:

to amend the Income Tax Act, 1962, so as
- to amend certain definitions;
- to amend certain provisions of the Revenue Laws Amendment Act, 2024; and
to provide for matters connected therewith.