New Rules for Airlines for Air Passenger Tax (APT)

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Effective 18 July 2025, SARS has released an updated guide for airlines and their agents on how to comply with the Air Passenger Tax (APT), a tax charged on every passenger flying out of South Africa.

Who Must Comply?

All airlines (or their authorised agents) that operate international flights out of South Africa must:

• Register for APT on eFiling

• Submit a monthly return

• Pay the tax due within 21 days of each month-end

• Upload a passenger manifest for each flight.

Key Things to Know

✅ Returns Are Monthly
Airlines must submit APT returns each month, even if there were no passengers.

✅ eFiling Is Mandatory
Everything happens on eFiling: registration, return submission, payments, and manifest uploads.

✅ Payment Deadline
The tax and return must be submitted within 21 days after month-end, or earlier if the due date falls on a weekend or public holiday.

✅ Passenger Manifests
Manifests must be uploaded in a special CSV format with pipe separators (|) instead of commas. SARS explains how to convert your Excel file correctly.

✅ Late Filing Penalties Apply
If you don’t submit or pay on time, SARS may issue contravention letters. These can also be viewed and paid through eFiling.

The Tax Rates

While this guide doesn’t specify the APT rates themselves, the tax generally varies based on flight type and destination (standard vs. low-rate countries). For the most up-to-date figures, refer to the APT-02 Guide on the SARS website.

Why This Matters for Accountants:

If your clients include aviation companies or travel operators, this is a key compliance area. Late or incorrect filings can lead to penalties. Make sure they:

• Have the correct eFiling access

• Know how to convert and upload manifests

• Submit accurate returns on time every month.