June 2025

Understanding Medical and Disability Deductions

Medical expenses can be a significant part of a household’s budget, particularly for families with chronic illnesses or disabilities. The South African Income Tax Act provides relief in the form of medical scheme fees tax credits and additional tax deductions for qualifying out-of-pocket expenses. This article unpacks how these medical deductions work, what qualifies as […]

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Why “bona fide” employee bursaries still beat a cash raise

(and how to make yours bullet‑proof) Section 10(1)(q) of the Income Tax Act lets employers fund staff education (or their children’s/relatives) without triggering PAYE, while still claiming a normal business deduction. Get the paperwork wrong, though, and the “bursary” becomes a taxable fringe benefit. Similar deductions are claimable under Section 10(1)(qA) for disabled employees. Its

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COIDA Return of Earnings deadline extended

The filing season for 1 March 2024 to 28 February 2025 is now open, and the COIDA submission deadline has been extended to 31 July 2025. Submissions made after this date will incur a 10% penalty for late submissions.  So, with the COIDA deadline fast approaching, employers need to submit their Return of Earnings (ROE)

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Working offshore or abroad? Here’s how to qualify for a tax exemption

If you’re a South African tax resident working outside the country — whether on a ship, in a specialised role abroad, or on secondment for your employer — you might qualify for a tax exemption on your foreign income. South Africa’s Income Tax Act includes several provisions that provide relief from tax on income earned

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