New Online Income Tax Exemption Application Process
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As of 2 March 2026, South African Revenue Service (SARS) is launching a NEW ONLINE SYSTEM that allows qualifying entities to register for Income Tax and apply for Income Tax Exemption in one streamlined process. Non-Profit Companies, Trusts, and Associations of Persons can apply at any SARS branch, or online through eFiling if they already have an active eFiling profile.
What has changed?
The new system moves much of the process online, reducing paperwork and improving visibility of the application progress. Key features include:
Complete the Income Tax Exemption application form online via eFiling
Application forms that automatically adjust to the exemption category being applied for
Online submission of supporting documents
System notifications showing the status of the application or any outstanding documents
Access to all SARS correspondence, including approval letters, directly on eFiling
The ability to maintain registered entity details and exempt institution information online.
Registration requirements
Applicants must still provide confirmation of the entity’s bank account, such as a stamped or eStamped bank confirmation letter or bank statement. To help applicants prepare correctly, SARS has also introduced simplified application checklists that outline the documents required for both Income Tax registration and exemption applications.
These checklists clarify eligibility requirements and the supporting documentation needed for different legal entities such as Non-Profit Companies, Trusts, and Associations of Persons.
What are the next steps
For accountants advising non-profit clients, the message is simple: know the requirements, prepare the documents early and move the application onto eFiling where possible. The new system is designed to make the process faster, more transparent, and easier to manage.
